Journal of Business Accounting and Finance Perspectives
Journal of Business Accounting and Finance Perspectives is no longer published on JAMS (the publishing platform provided by MDPI) as of 10.07.2021. The articles published until that date are archived at jbafp.archive.jams.pub by courtesy of JAMS.
Journal of Business Accounting and Finance Perspectives (JBAFP) is an interdisciplinary forum for scientific discourse in the intersection of business accounting and finance. A fundamental recognition is that both accounting and financial practices of firms and markets are conditioned by their contexts that evolve; this includes cultures, regulations, politics and technology. Contextual evolution both enables and imposes changes of accounting and financial practices, which opens for both alternative and complementary understandings and theorisations, hence multiple perspectives of business accounting and finance. The mission of JBAFP is therefore to serve as a forum for the exposition of various perspectives on business accounting and finance. The journal welcomes all kinds of conventional and novel empirical settings, theoretical bodies and methodological approaches. The manuscript should target an inter-disciplinary scholarship with well-written and focused texts that avoid jargon; the manuscript should clearly articulate its key message and potential contribution or novelty, and offer clear support for its message, be it empirical or theoretical, including the key assumptions made.