Aims And Scope

Aims
REAKSI advances cutting-edge research at the nexus of accounting, finance, governance, and the digital economy, while interrogating their interplay with organizational behavior and public policy—fostering transformative insights into how institutions, markets, and societies in emerging economies adapt to technological disruption, regulatory shifts, and sustainable development challenges.

Scope
The journal welcomes original research articles, conceptual papers, case studies, and qualitative investigations, including phenomenological approaches and mixed-methods research. The scope includes, but is not limited to, the following topics:

Corporate Governance and Sustainability

Environmental disclosure and sustainability performance
Corporate social responsibility (CSR) and its financial implications
Environmental, Social, and Governance (ESG) issues

Finance and Capital Markets

Investor behavior and herding in stock markets
Capital structure, investment decisions, and firm value
Financial distress and bankruptcy prediction models

Accounting Standards and Financial Reporting

Information quality and the adoption of international financial reporting standards (e.g., IFRS)
Auditing practices and the role of assurance in fraud risk mitigation

Organizational Behavior and Digital Economy

Consumer behavior and purchase intention of digital-native generations (e.g., Gen Z)
Cybersecurity awareness and digital competence among SMEs
The role of digital technology in business and public sector accountability