Focus and Scope

The Journal of Strategic Behaviour Accounting (JSBA) is a distinguished publication dedicated to advancing knowledge at the intersection of accounting, strategy, and human behavior. JSBA warmly invites high-quality theoretical, empirical, and methodological contributions that delve into a diverse array of themes central to this dynamic field. Our primary focus areas include Behavioral Aspects of Strategic Accounting, where we explore how psychological factors and cognitive biases, such as overconfidence and framing effects, influence managerial decision-making processes. This theme also encompasses the critical examination of trust, ethics, and cultural influences on accounting practices, alongside the behavioral implications arising from budgeting, forecasting, and performance evaluation systems.

Another core area is Strategic Management Accounting, which investigates various cost management strategies, including advanced techniques like activity-based costing and target costing. We are particularly interested in research concerning the balanced scorecard and the integration of non-financial performance metrics, as well as accounting's pivotal role in fostering competitive advantage and optimizing resource allocation within organizations. Furthermore, JSBA provides a platform for in-depth studies on Organizational Control Systems, covering the design and effectiveness of incentive systems, the behavioral consequences stemming from performance measurement systems, and the nuanced perspective of risk management and internal controls viewed through a behavioral lens.

Finally, JSBA is keen to embrace Emerging Topics that reflect the evolving landscape of accounting. This includes research on digital transformation, such as the profound behavioral impacts of artificial intelligence (AI) and blockchain technology on accounting practices. We also welcome submissions on sustainability accounting and the behavioral aspects of Environmental, Social, and Governance (ESG) reporting, in addition to insightful cross-cultural studies that shed light on diverse accounting practices across different global contexts. Through these comprehensive themes, JSBA aims to foster a deeper understanding of how human behavior shapes and is shaped by strategic accounting decisions and systems.