Focus and Scope

REFA: Research in Finance and Accounting is a peer-reviewed academic journal that focuses on the development and dissemination of high-quality research in the fields of accounting and financial management. The journal aims to provide a scholarly platform for researchers, academics, practitioners, and policymakers to exchange ideas, theories, and empirical findings that contribute to the advancement of finance and accounting disciplines.

REFA publishes original research articles, conceptual papers, and case studies that offer theoretical contributions, empirical evidence, and practical implications in accounting and financial management practices across various sectors, including public, private, and nonprofit organizations.

Scope of the Journal includes, but is not limited to:

Accounting:

  • Financial Accounting

  • Management Accounting

  • Auditing

  • Accounting Information Systems

  • Taxation and Fiscal Policy

  • Public Sector Accounting

  • Islamic Accounting

  • Sustainability and Environmental Accounting

  • Corporate Governance and Accountability

Finance and Financial Management:

  • Financial Management and Corporate Finance

  • Financial Performance and Value Creation

  • Investment and Portfolio Management

  • Risk Management and Financial Decision Making

  • Financial Markets and Institutions

  • Behavioral Finance

  • Islamic Finance

  • Financial Technology (FinTech) and Digital Finance

REFA encourages interdisciplinary research and innovative approaches that integrate accounting and finance with technology, governance, sustainability, and strategic management perspectives.