About the Journal

Focus and Scope:

Accounting and Management Science Journal (IAMSJ)

Subject areas:

  1. Accounting Disciplines

Financial Accounting: Research on financial reporting standards, disclosure quality, and international accounting.

Management Accounting: Cost analysis, budgeting, performance measurement systems, and strategic management control.

Auditing: Internal and external audit quality, forensic accounting, and risk management.

Taxation: Impact of tax policies on corporate behavior and international tax planning.

  1. Management Science & Operations

Decision Sciences: Mathematical modeling, optimization, and simulation to solve business problems.

Information Systems: The role of technology and AI in financial systems (FinTech), blockchain, and big data analytics.

Supply Chain & Operations: Efficiency in logistics and production, often linked back to cost management.

  1. Interdisciplinary Business Topics

Corporate Governance: The relationship between board structures, gender diversity in leadership, and firm performance.

Sustainability & ESG: Environmental accounting and green financing.

Human Resources: Organizational behavior and the management of human capital.

 

  1. Marketing

Marketing Profitability: Research into how field activities (roadshows, in-store promotions, direct sales) translate into measurable ROI.

Budget Oversight: Auditing marketing spend to ensure that field operations align with the corporate budget and financial plan.

Revenue Diversification: Analyzing how diverse field marketing channels (e.g., e-retailing vs. physical retail) affect firm stability and profit.

Digital & Omnichannel Field Marketing: Modern management science journals have expanded field marketing to include the Digital-Physical Interface:

Store Closures & Mobile Usage: Studying how closing a physical "field" location impacts online app usage and omnichannel sales.

Influencer & Social Marketing: Evaluating the influence of "social field" actors (influencers) on brand image and purchase decisions.

E-Retailing: The accounting and logistics of managing sales across digital "fields" like TikTok Shop or Amazon.

Consumer Behavior Analytics: Management science applies quantitative models to field data to predict:

Repurchase Interest: Analyzing how product quality and brand image in the field drive long-term customer loyalty.

Decision-Making Models: Using field data to build "laws of behavior" that explain how consumers respond to different marketing stimuli.

  1. Entrepreneurial

Venture Capital & Private Equity: Research on how startups are valued, the role of "burn rate" in decision-making, and exit strategies.

Information Asymmetry: How new entrepreneurs use transparent accounting practices to build trust with investors and reduce the perceived risk of a new business.

Bootstrapping Strategies: Management science models that optimize limited cash flow for maximum growth without external funding.

Strategic Innovation & Growth: Entrepreneurship in management science isn't just about starting a business; it’s about the science of scaling.

New Venture Creation: The quantitative analysis of what makes a "high-growth" firm versus a "lifestyle" business.

Corporate Entrepreneurship (Intrapreneurship): How large organizations use management science to foster a "startup culture" and innovate from within.

Pivot Modeling: Decision models that help entrepreneurs decide when to stick with a product or "pivot" to a new market based on field data.

SME Management & Operations:

Small Business Accounting: Simplified reporting systems and the use of cloud-based accounting (SaaS) in lean operations.

Agile Operations: How small firms use management science to outmaneuver larger competitors through flexible supply chains.

Family Business: The unique intersection of family dynamics, ownership, and financial accountability.

Peer Review Process:

Peer Review Process & Reviewer Selection

  1. Types of Peer Reviewers (Reviewer Profile)

For a journal like the International Accounting and Management Sciences Journal (IAMSJ), reviewers are typically selected from the following categories:

  • Academic Experts (Primary Pool):
    • University Professors & Lecturers: Associate Professors, Full Professors, and Senior Lecturers with active research profiles in accounting, finance, management, or related fields.
    • Postdoctoral Researchers: Emerging scholars with recent, relevant publications.
    • Department Heads/Deans with ongoing research activity.
  • Practitioner Experts (For Applied Research):
    • Senior Professionals: Partners/directors from auditing/accounting firms (e.g., Big Four), senior financial analysts, CFOs, or management consultants with significant expertise and a record of thought leadership.
    • Industry Specialists: Experts in niche areas like forensic accounting, sustainability reporting, or fintech.
  • Editorial Board Members: Often serve as reviewers or recommend suitable experts.

Selection Criteria for Reviewers:

  • Publication Record: Demonstrated expertise through recent publications in reputable journals.
  • Topic Specialization: Precise match between the manuscript's subject and the reviewer's research keywords.
  • Reviewing Experience: Prior experience as a reviewer is highly valued.
  • Institutional Diversity: Reviewers are typically chosen from different institutions and geographic regions than the authors to ensure impartiality.
  • Professional Standing: Recognized reputation in their specific sub-field.
  1. Number of Reviewers per Manuscript
  • Standard Practice: Three (3) reviewers are invited for each manuscript.
  • Process: The editor initially invites 3 or more reviewers to account for potential declinations. The goal is to secure at least 2-3 completed reviews to make a fair editorial decision. If one review is critically delayed or inadequate, a decision may be made based on 2 substantial reviews.
  1. Peer Review Model: Double-Blind Review
  • Definition: This is the most common model for social sciences journals.
    • Author-Anonymous: The reviewers do not know the identity of the authors (author names and affiliations are removed from the manuscript).
    • Reviewer-Anonymous: The authors do not know the identity of the reviewers.
  • Purpose: To minimize bias (e.g., bias based on author's country, institution, gender, or seniority) and ensure the evaluation is based solely on the manuscript's academic merit, methodology, and contribution.
  1. Structure of the Peer Review Evaluation (Reviewer Form)

Reviewers are typically asked to evaluate the manuscript using a structured form covering the following areas (in English):

  1. Overall Recommendation (Select One):
  • Accept without revisions (Rare)
  • Minor revisions required
  • Major revisions required (Then re-review)
  • Reject

 

  1. Evaluation Criteria:
  1. Originality & Contribution:
    • Does the manuscript present novel ideas, findings, or perspectives?
    • What is its contribution to the field of accounting/management sciences?
  2. Theoretical & Conceptual Soundness:
    • Is the theoretical framework appropriate and clearly explained?
    • Are the research questions/hypotheses well-grounded?
  3. Methodology & Analysis:
    • Is the research design (quantitative, qualitative, mixed) appropriate?
    • Are data sources, collection, and analysis methods rigorous and correctly applied?
    • Are limitations acknowledged?
  4. Clarity & Structure:
    • Is the manuscript well-organized and logically written?
    • Are arguments presented clearly?
  5. Literature Review & Context:
    • Does it adequately cover and critically engage with key relevant literature?
    • Are references current and appropriate?
  6. Results & Discussion:
    • Are results presented clearly and linked to the research questions?
    • Is the discussion insightful, interpreting results in light of existing knowledge?
  7. Implications:
    • Are practical and/or theoretical implications clearly stated and justified?
  8. Language & Presentation:
    • Is the English of publishable quality?
    • Are tables, figures, and references formatted correctly?

 

  1. Confidential Comments to the Editor:
  • A section for private comments on the manuscript's priority, ethical concerns, or suitability for the journal.
  1. Comments to the Author (Mandatory):
  • Constructive, detailed, and polite feedback explaining the rationale for the evaluation.
  • Specific suggestions for improvement (if revision is recommended).
  • This section must be anonymized.

 

Types of articles:

Article Types for International Accounting and Management Sciences Journal (IAMSJ)

The International Accounting and Management Sciences Journal (IAMSJ) typically accepts the following types of submissions:

  1. Original Research Article

Empirical studies (quantitative, qualitative, or mixed-methods)

Standard structure: Abstract, Introduction, Literature Review, Methodology, Results, Discussion, Conclusion, and References

Must present novel findings, significant empirical results, or theoretical contributions.

  1. Review Article

Systematic Review: Comprehensive synthesis of existing research using explicit, reproducible methods.

Critical/Literature Review: Analytical synthesis of current knowledge, identifying trends, gaps, and future research directions.

Should provide a substantial, insightful overview of a specific field or topic.

  1. Theoretical Article

Development of new conceptual frameworks, models, or propositions.

Critical analysis or extension of existing theories.

Thought-provoking discussions on foundational or emerging theoretical issues.

  1. Case Study

In-depth, contextual analysis of a real-world situation, organization, industry, or country.

Can be single or multiple cases, illustrating theoretical applications or unique phenomena.

Should highlight practical implications and lessons learned.

  1. Short Communication / Research Note

Concise reports of significant preliminary findings or innovative methodologies.

Focused comments on emerging issues or technical aspects.

Shorter in length but high in relevance and clarity.

  1. Commentary / Perspective Article

Expert opinion on current debates, policies, or trends in the field.

Critical responses to previously published articles (may be invited).

Forward-looking essays on the discipline's future.

Relevant Disciplines & Topics:

Financial Accounting & Reporting

Management Accounting & Control

Auditing & Corporate Governance

Taxation

Sustainability Accounting & CSR

Strategic Management & Business Planning

Finance & Financial Management

International Accounting & IFRS/ISA Adoption

Organizational Behavior & HRM

Marketing & Business Innovation

Accounting Information Systems & FinTech

Public Sector & Non-Profit Accounting

Ethics & Professional Issues in Accounting

Essential Submission Guidelines:

Originality: Submissions must be unpublished and not under review elsewhere.

Peer Review: All articles undergo a double-blind peer-review process.

Structure & Format: Strictly follow the latest Author Guidelines (template, referencing style – often APA).

Ethical Compliance: Research involving human subjects must include ethical approval statements.

Language: Articles must be in clear, academic English.

Abstract & Keywords: Include a structured abstract (Purpose, Methodology, Findings, Implications) and 4-6 keywords.

Important Note:

The most accurate and updated information is always available on the journal's official website. Please check the "Aims & Scope," "Author Guidelines," and "Submission" pages before preparing your manuscript, as policies may change.

Language: English 

Publication Frequency: will be published biannually according to the following schedule:

  • Issue 1: January – April
  • Issue 2: May – August
  • Issue 3: September – December

Publisher: Faculty of Accounting and Management Sciences

 Southeast Bangkok University

Article Processing Charge (APC):  -