About the Journal

Focus and Scope

Sustainable Business Accounting and Management Review (SBAMR) focuses on the research related to accounting and strategic finance that is relevant to the development of the theory and practice of accounting and strategic finance in Indonesia, Southeast Asia, and emerging economies. SBAMR intends to highlight the practical implications of promoting better decision-making processes within an organization (private and public) in Indonesia, Southeast Asia, and emerging economies. The journal publishes theoretical, conceptual, and empirical papers within the broad areas of accounting and investment in Indonesia, Southeast Asia, and emerging economies. SBAMR covered various research approaches, namely: quantitative, qualitative, and mixed-method. SBAMR focuses related on various themes, topics, and aspects of accounting and investment, including (but not limited) to the following topics:

  • Financial Accounting
  • Managerial Accounting
  • Public Sector Accounting
  • Digital Financial Reporting
  • Public Finance and Procurement
  • Sharia/Islamic Accounting and Finance
  • Accounting for Masjid, Zakat and Waqf Institution
  • Auditing and Forensic Accounting
  • Behavioral Accounting and Finance (Including Ethics and Professionalism)
  • Accounting Education
  • Tax Accounting
  • Capital Markets and Investments
  • Accounting for Banking and Insurance
  • Accounting Information Systems
  • Information Technology Investment and Governance
  • Environmental Accounting

SBAMR accepts papers in English and Bahasa Indonesia and publishes them four times a year.


  • To publish original papers that will contribute to the discipline of Business, Accounting, and Management, especially for sustainable development.
  • To establish a forum for dialogue and debate between business, accounting, and management researchers and practitioners and any other interested parties for sustainable development of any business and environment.
  • To provide a new publishing outlet to researchers and practitioners that will operate efficiently and effectively



Before going through the review process and publishing, all manuscripts will be checked that they are free from plagiarism by using Turnitin. If there are indications of plagiarism of more than 50%, the manuscript will instantly be rejected. If there is an indication of plagiarism between 30% - 50%, we will send the manuscript back to the author to be revised for the plagiarised content.

All submitted manuscripts are read by the editorial staff. Those manuscripts editors evaluate as inappropriate to journal criteria are rejected promptly without external review. Manuscripts evaluated as potentially interesting to our readership are sent to double-blind reviewers. Based on the reviewer’s recommendation, the editors then decide from among several possibilities: rejected, require major revision, need minor revision, or accepted.

The Editor-in-Chief has the right to decide which manuscripts submitted to the journal should be published.

Review Process

All articles submitted to SBAMER will be reviewed using the double-blind review method. Reviewers are unaware of the identity of the authors, and authors are also unaware of the identity of reviewers (double-blind review method). In general, each article will be reviewed by one to two reviewers.

The response of the reviewers will be the basis for the Editor to conclude
1. Revisions Required
2. Accept Submission
3. Decline Submission

An article was rejected for publication due to various considerations, including:
1. The article does not fit the scope
2. The article does not follow the rules of writing scientific papers / does not follow the author's guidelines 
3. The fundamental methodological errors
4. The author refuses to make suggestions for improvements provided by the reviewer without a logical basis.
5. There are indications of plagiarism of more than 30%

Standard Review Process

Editors will email selected Reviewers the title and abstract of the submission and an invitation to log into the journal website to complete the review. Reviewers enter the journal website to agree to the review, download submissions, submit their comments, and select a recommendation.

Review Options

  • Review Time

           The typical period of time allowed 4 weeks for reviews

           Note: This can be modified during the editorial process.

  • Reviewer Access

           Reviewers will only have access to the submission file after agreeing to review it.


The Reviewer Guidelines will provide reviewers with criteria for judging a submission's suitability for publication in the journal. They can include any special instructions for preparing an effective and helpful review. Reviewers are presented with two open text boxes in the review, the first for the author and editor and the second for the editor. Alternatively, the Journal Manager can create a peer review form under Review Forms. In all cases, editors will have the option of including the reviews corresponding with the author.


SBAMR refers to the Committee on Publication Ethics (COPE). The COPE website provides details of guidelines and international standards.


The SBAMR Journal was first published in 2021. Since 2024, the article template has changed for better copy editing.


This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global knowledge exchange.


The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal. They will not be made available for any other purpose or to any other party.



Creative Commons License
This Journal is under a Creative Commons Attribution 4.0 International License