About the Journal

The Socotra Journal of Accounting (SJACC) is a rigorous, peer-reviewed, open-access academic journal dedicated to advancing the theoretical, empirical, and practical understanding of accounting. Our mission is to provide a premier global platform for researchers, accounting professionals, auditors, and policymakers to share impactful research, foster transparent financial practices, and drive innovation within the accounting profession.

Focus and Scope

SJA publishes original research articles, comprehensive literature reviews, critical perspectives, and case studies covering the diverse landscape of accounting and related fields. Our scope encompasses, but is not limited to:

• Financial Accounting & Reporting: Measurement and disclosure issues, international financial reporting standards (IFRS), and financial statement analysis.

• Managerial & Cost Accounting: Performance measurement, budgeting, strategic cost management, and decision-making frameworks.

• Auditing & Assurance Services: Internal and external auditing practices, risk assessment, fraud examination, and audit quality.

• Taxation: Corporate and individual tax planning, tax compliance, tax policy, and international taxation dynamics.

• Accounting Information Systems (AIS): The impact of emerging technologies (AI, blockchain, data analytics) on accounting practices and data security.

• Corporate Governance & Ethics: Social and environmental accounting, corporate social responsibility (CSR) disclosures, and professional accounting ethics.