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About the Journal

Journal Title JSBA : Journal of Strategic Behaviour Accounting
E-ISSN 3109-3647
DOI Prefix https://doi.org/10.26740/jsba.vli01
Editor in Chief Ratu Aghnia Raffaidy Wiguna
Publisher Universitas Negeri Surabaya
Type of Review Blind Review
Citation Analysis Google Scholar Profile

JSBA is a peer-reviewed scientific journal published by the Off-Campus Study Program, Universitas Negeri Surabaya (UNESA) Campus 5. The journal serves as a scholarly platform for disseminating high-quality research in the fields of strategic and behavioral accounting. JSBA is published regularly three times a year, namely in March, July, and November.


JSBA publishes original research articles, review papers, conceptual papers, and case studies in the broad areas of accounting and business. The journal covers Strategic and Behavioral Accounting, Strategic Management Accounting, Organizational and Management Control Systems, Accounting Information Systems, Digital Transformation, Auditing, Professional Ethics, Good Governance, Banking and Financial Institutions, Sustainability/ESG Accounting, and Cross-Cultural or International Accounting. Manuscripts may be written in either English or Indonesian.


The name Strategic Behavior Accounting reflects the journal's philosophy that accounting is more than a system for recording financial information. It is also a strategic instrument that influences organizational behavior, supports managerial decision-making, strengthens governance, and creates sustainable value in both public and private organizations.


The name Strategic Behavior Accounting reflects the journal's philosophy that accounting is more than a system for recording financial information. It is also a strategic instrument that influences organizational behavior, supports managerial decision-making, strengthens governance, and creates sustainable value in both public and private organizations.


Please read these guidelines carefully. Authors who intend to submit their manuscripts to the editorial office of the JSBA must follow the manuscript preparation and submission guidelines. Manuscripts that do not conform to the journal's formatting requirements or are prepared using a different format will BE REJECTED by the editors before entering the peer-review process. Only manuscripts that comply with the prescribed author guidelines will be considered for further evaluation.

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