Peer Review Process

ACCRUALS (Accounting Research Journal of Sutaatmadja) is a blind-review journal published periodically 2 (two) times in one year (March and September). ACCRUALS publishes writings in the field of accounting such as financial and capital market accounting, management and behavioral accounting, public sector accounting, Syariah accounting, auditing, accounting information systems, and taxation.

The publication of articles in blind-review journals is an integral part of the development of science. Paper is a direct reflection of the quality of the work of writers and institutions that shelter it. Articles from blind-review results support and realise a scientific approach. Therefore, a standard of ethical behaviour needed for all parties involved in publications: journal editors, reviewers, and writers.

Every submitted paper will be reviewed by at least two peer-reviewers. - Reviewers are unaware of the identity of the authors, and authors are also unaware of the identity of reviewers. - Reviewing process will consider novelty, objectivity, method, scientific impact, conclusion, and references.