Editorial Policies

Focus and Scope

The Indonesian Accounting Review serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, this journal let it open to all approaches to research, including, but not limited to analytical, archival, case study, conceptual, experimental, and survey methods.

This journal can receive all original research articles related to accounting and the development of the theories related to it. This  journal concerns:

1. Public Sector Accounting,

2. Taxation,

3. Financial Accounting,

4. Management Accounting,

5. Auditing,

6. Information Systems.

TIAR is an ISSN journal published by STIE Perbanas Surabaya in the division of PPPM (Research and Community Services).

TIAR has been indexed by Google Scholar and Crossref. And this journal is committed to improving its research articles’ quality continuously.

Section Policies


  • Checked Open Submissions
  • Checked Indexed
  • Checked Peer Reviewed

Peer Review Process

The Indonesian Accounting Review's reviewing policies are such as that all the submitted paper will be reviewed by blind review  at least two peer-reviewers. This reviewing process also consider the novelty, objectivity, method, scientific impact, conclusion, and references. All are related to the Accounting development.

Publication Frequency

This journal is published semi-annually in June and December.

Open Access Policy

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.



This journal utilises the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...

Authors' Fee

The authors do not pay their article publication for the publication process.


Plagiarism Policy

Plagiarism screening will be conducted by The Indonesian Accounting Review Editorial Board using Grammarly® Plagiarism Checker