Focus and Scope

Business, Accounting, Law-Economic, Finance and Social Science (BALEFASS) focuses on interdisciplinary research addressing theoretical advancement, empirical evidence, practical implications, and policy-oriented discussions across business, accounting, economic and legal studies, finance, and social sciences.

The journal aims to facilitate scholarly dialogue on how organizations, markets, financial systems, legal institutions, and societies respond to contemporary global challenges, technological transformation, sustainability demands, and socio-economic changes.

The journal welcomes manuscripts within, but not limited to, the following areas:

1. Business

The Business section covers research related to organizational development, strategic decision-making, innovation, entrepreneurship, and emerging business practices. Topics include, but are not limited to:

  • Business strategy and competitive advantage;
  • Entrepreneurship and startup development;
  • Small and medium-sized enterprises (SMEs);
  • International business;
  • Business innovation and digital transformation;
  • E-business and digital platforms;
  • Business ethics and corporate responsibility;
  • Corporate sustainability;
  • Business resilience and organizational adaptation;
  • Family business management;
  • Corporate governance;
  • Stakeholder management;
  • Marketing management;
  • Consumer behavior;
  • Sustainable business models; and
  • Emerging trends in global business environments.

2. Accounting

The Accounting section focuses on theoretical development, empirical investigation, and practical issues related to accounting systems, reporting practices, governance, and financial accountability.

Relevant topics include:

  • Financial accounting and reporting;
  • Management accounting;
  • Behavioral accounting;
  • Accounting information systems;
  • Auditing and assurance services;
  • Tax accounting and taxation practices;
  • Sustainability accounting;
  • Green accounting;
  • Environmental, Social, and Governance (ESG) reporting;
  • Integrated reporting;
  • Corporate accountability;
  • Accounting education;
  • Forensic accounting;
  • Public sector accounting;
  • Islamic accounting;
  • Financial statement analysis;
  • Accounting technology and digital transformation; and
  • Contemporary accounting issues.

3. Law-Economic

The Law-Economic section emphasizes interdisciplinary studies examining the relationship between legal frameworks, economic systems, regulatory institutions, and business activities.

Topics include:

  • Business and commercial law;
  • Corporate law and governance;
  • Economic regulation;
  • Financial and banking law;
  • Tax law and compliance;
  • Competition law;
  • Intellectual property rights;
  • Digital law and technology regulation;
  • Cyber law;
  • Consumer protection;
  • Environmental and sustainability law;
  • International trade law;
  • Labor and employment law;
  • Legal aspects of economic development;
  • Regulatory policy;
  • Institutional governance;
  • Law and public policy; and
  • Emerging legal challenges in the digital economy.

4. Finance

The Finance section covers theoretical, empirical, and applied research related to financial systems, investment decisions, financial institutions, and economic sustainability.

The journal welcomes research in areas including:

  • Corporate finance;
  • Financial management;
  • Investment and portfolio management;
  • Capital markets;
  • Banking and financial institutions;
  • Islamic finance;
  • Financial technology (FinTech);
  • Digital financial services;
  • Financial inclusion;
  • Risk management;
  • Corporate financial resilience;
  • Sustainable finance;
  • Green investment;
  • Behavioral finance;
  • Financial literacy;
  • Financial performance analysis;
  • Financial governance; and
  • Emerging issues in global financial systems.

5. Social Science

The Social Science section encourages interdisciplinary studies examining social structures, human behavior, institutions, and societal transformation.

Topics include:

  • Social development;
  • Community development;
  • Social welfare;
  • Sociology and social change;
  • Education and human capital development;
  • Public policy;
  • Governance and institutional studies;
  • Social entrepreneurship;
  • Digital society;
  • Technology and society;
  • Social inclusion and inequality;
  • Gender studies;
  • Cultural studies;
  • Communication studies;
  • Sustainable development;
  • Community resilience;
  • Human behavior and society;
  • Public administration; and
  • Contemporary social issues.

Interdisciplinary Research Orientation

BALEFASS particularly encourages interdisciplinary and multidisciplinary studies that integrate business, accounting, law-economic, finance, and social science perspectives.

The journal welcomes research that provides meaningful contributions to:

  • theoretical advancement;
  • evidence-based policy development;
  • organizational and managerial practices;
  • financial and economic sustainability;
  • legal and institutional improvement;
  • social development; and
  • responses to global challenges.

Through its interdisciplinary approach, Business, Accounting, Law-Economic, Finance and Social Science (BALEFASS) seeks to become a global forum for advancing knowledge and promoting scholarly collaboration among researchers, academics, practitioners, and policymakers.