Aims and Scope

  AIMS AND SCOPE

Small Business Accounting Management and Entrepreneurship Review (SBAMER) is dedicated to research on micro, small, and medium enterprises (MSMEs). The journal publishes studies on how accounting, finance, management, and entrepreneurial practices help MSMEs survive, grow, become more formal and competitive, and contribute to economic development. SBAMER gives particular attention to MSMEs in Indonesia and other developing economies, while welcoming MSME studies from any country that offer lessons for practice and policy. Quantitative, qualitative, mixed-methods, experimental, and action-oriented research are all welcome, provided that MSMEs, small businesses, or their owners are the main unit of analysis.

SBAMER publishes original research articles, applied research and case studies, literature reviews, and conceptual papers (see Manuscript Types). Priority is given to manuscripts with clear practical or policy implications for MSME owners and managers, accountants and consultants who serve MSMEs, financial institutions, MSME support agencies, and governments. Manuscripts may be written in English or Indonesian.

SBAMER also supports the Sustainable Development Goals (SDGs). MSMEs are named directly in SDG targets 8.3 (supporting the formalisation and growth of MSMEs, including through access to financial services) and 9.3 (increasing MSME access to financial services and their integration into value chains and markets). The journal therefore encourages authors to explain how their findings contribute to one or more SDGs, especially those listed below.

Research Areas

1. MSME Accounting and Financial Reporting

Bookkeeping and record-keeping practices in MSMEs, financial reporting standards for micro and small entities (e.g., SAK EMKM and SAK EP), quality and use of MSME financial statements, cost and management accounting, pricing and budgeting, performance measurement, MSME taxation and tax compliance, and accounting for cooperatives and community-based enterprises.

Related SDGs: SDG 8SDG 17

2. MSME Finance, Financial Inclusion, and Financial Literacy

MSME access to finance and credit (including government-backed schemes such as KUR), microfinance and Islamic microfinance, cooperatives and community financing, working capital and financing decisions of MSMEs, financial literacy and financial behaviour of MSME owners, financial inclusion, digital payments (e.g., QRIS), and fintech lending for MSMEs.

Related SDGs: SDG 1SDG 5SDG 8SDG 10

3. MSME Management, Governance, and Risk

Business strategy and competitive advantage of MSMEs, marketing, operations, and supply-chain linkages with larger firms, human resource management in MSMEs, family business governance and succession, internal control and fraud prevention, business risk management, and MSME resilience and recovery after crises.

Related SDGs: SDG 8SDG 9

4. MSME Entrepreneurship and Innovation

Entrepreneurial intention, orientation, and behaviour of MSME owners, entrepreneurship education and MSME capacity building, start-ups and the growth of micro businesses into small and medium enterprises, women, youth, and rural entrepreneurship, social and community entrepreneurship, innovation and product development in MSMEs, and the creative economy.

Related SDGs: SDG 4SDG 5SDG 8

5. Digital Transformation and Accounting Information Systems for MSMEs

Adoption of accounting applications and information systems by MSMEs, e-commerce and digital marketplaces, social media and digital marketing, cloud computing, artificial intelligence and data analytics for MSMEs, cybersecurity and data protection, and the digital skills of MSME owners and employees.

Related SDGs: SDG 8SDG 9

6. Sustainability, Ethics, and Public Policy for MSMEs

Green and sustainable practices in MSMEs, sustainability reporting for small entities, business ethics and social responsibility of MSMEs, halal certification and the halal MSME industry, MSME formalisation and business licensing, government programmes, regulation, and tax incentives for MSMEs, village-owned enterprises (BUMDes), and the contribution of MSMEs to the Sustainable Development Goals (SDGs).

Related SDGs: SDG 12SDG 13SDG 8SDG 17

SBAMER and the Sustainable Development Goals

Research published in SBAMER is expected to contribute to the following SDGs through its focus on MSMEs:

SDG 1 No Poverty	Strengthening the income and financial resilience of micro-entrepreneurs and low-income households through MSMEs.
SDG 4 Quality Education	Building accounting, financial, digital, and entrepreneurial skills of MSME owners and young entrepreneurs (target 4.4).
SDG 5 Gender Equality	Supporting women-owned MSMEs and women's access to finance and business opportunities.
SDG 8 Decent Work and Economic Growth	Promoting MSME growth, formalisation, productivity, decent jobs, and access to financial services (targets 8.3 and 8.10).
SDG 9 Industry, Innovation and Infrastructure	Encouraging MSME innovation, digitalisation, and integration into value chains and markets (targets 9.3 and 9.c).
SDG 10 Reduced Inequalities	Reducing inequality through financial inclusion and support for rural, informal, and vulnerable entrepreneurs.
SDG 12 Responsible Consumption and Production	Encouraging sustainable, efficient, and responsible production and consumption practices in MSMEs.
SDG 13 Climate Action	Supporting climate-friendly and green business practices among MSMEs.
SDG 17 Partnerships for the Goals	Strengthening partnerships among MSMEs, governments, financial institutions, universities, and communities, and improving MSME tax compliance (target 17.1).

Authors are encouraged to state the relevant SDG(s) in the abstract or discussion of their manuscript.

Please note: SBAMER focuses on MSMEs. Manuscripts that study only large or listed companies, or that have no clear link to MSMEs, small businesses, or their owners, are considered outside the scope of the journal and may be declined without review. Authors are encouraged to read the Author Guidelines before submitting.