Focus and Scope

Accounting Finance and Capital Insight (AFCI) focuses on the publication of scholarly works in the areas of accounting, finance, and capital markets. The journal is intended as a forum for academic and professional discourse on both theoretical and practical issues in financial management and accounting across various sectors.

Focus of the Journal:
AFCI emphasizes the advancement of sustainable, transparent, and adaptive accounting and financial practices in response to technological innovation and market dynamics. Key focus areas include:

• Financial and managerial accounting
• Internal and external auditing
• Public sector accounting and government financial management
• Taxation and fiscal policy
• Corporate financial management
• Financial statement analysis and decision-making
• Investment, portfolio analysis, and capital markets
• Financial risk and risk management
• Fintech and accounting digitalization
• Ethics, transparency, and corporate governance

Scope of the Journal:
AFCI welcomes submissions employing quantitative, qualitative, case study, and mixed-methods approaches on topics such as:

• Theory and practice of financial reporting
• Performance measurement and budgeting
• Capital market regulations and policies
• Public sector accountability
• Profitability and liquidity analysis
• Risk-based and technology-assisted auditing
• IT integration in accounting and finance
• ESG impact and sustainability reporting