About the Journal

An objective of  Behavioral Accounting Journal (BAJ) is to publish the high quality articles of behavioral accounting research from various paradigm, both mainstream or non mainstream. Specifically, BAJ accepts the articles of behavioral research in the areas:

  • Financial Accounting
  • Taxation
  • Accounting Information System
  • Accounting for Public Sector or Non-Profit Organizations
  • Auditing
  • Managerial Accounting
  • Capital Market

The audiences of BAJ is not only the academicians, but also the graduate students, practitioners, and others interested in business research. This journal accepts the articles in Bahasa Indonesia, and published twice in a year, June and December.

The primary criterion for publication in BAJ is the significance of the article’s contribution to the literature in behavioral accounting area. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.



This journal was established at December 2011 as Jurnal Akuntansi Perilaku Indonesia , and renamed into Behavioral Accounting Journal (BAJ) since November 2017.



All submitted manuscripts are read by the editorial staff. Those manuscripts evaluated by editors to be inappropriate to journal criteria are rejected promptly without external review. Manuscripts evaluated to be potential interest to our readership are sent to a blind reviewers. The editors then make a decision based on the reviewer’s recommendation from among several possibilities: rejected, require major revision, need minor revision, or accepted.

The Editor in Chief of Behavioral Accounting Journal has the right to decide which manuscripts submitted to the journal should be published

Review Process:

  1. Author submit manuscript
  2. Editor evaluation (some manuscripts are rejected or returned before the review process)
  3. Blind peer review process
  4. Editor decision
  5. Confirmation to the authors



The Review Guidelines will provide reviewers with criteria for judging a submission's suitability for publication in the journal, and can include any special instructions for preparing an effective and helpful review. In conducting the review, reviewers are presented with two open text boxes, the first "for author and editor," and the second "for editor." Alternatively, the Journal Manager can create a peer review form under Review Forms. In all cases, editors will have the option of including the reviews in corresponding with the author.



Standart Review Process

Editors will email selected Reviewers the title and abstract of the submission, as well as an invitation to log into the journal web site to complete the review. Reviewers enter the journal web site to agree to do the review, to download submissions, submit their comments, and select a recommendation.

Review Options

Review Time

The typical period of time allowed 3 weeks for reviews

Note: Can be modified during the editorial process.

Reviewer Access

Reviewers will have access to the submission file only after agreeing to review it.



    This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

    All articles published Open Access will be immediately and permanently free for everyone to read and download.  We are continuously working with our author communities to select the best choice of license options.



The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.