Aims and Scope

Today, transparency and disclosure of financial information are of great importance worldwide. This issue is considered both at the macro level, by governments, and at the micro level, by companies, and is one of the responsibilities of accountants. Its importance is so great that international professional bodies decided to harmonize accounting standards globally, and our country has also moved toward adopting International Financial Reporting Standards. Unfortunately, for various reasons, the accounting community’s connection with the world at both academic and professional levels is very limited. One reason is the lack of international scientific and academic communication in this field. Given that in our country there are very few specialized international journals in accounting and auditing—only one among universities under the Ministry of Science—the Department of Accounting at the University of Guilan has decided to establish a journal in order to develop this field through connections with international researchers and by using the university’s geographical location in the journal’s name. By publishing high-quality articles at the international level, especially in the Caspian Sea region, this journal seeks to establish connections with professional and academic institutions around the world in order to help develop this field in the country. Our vision for this journal is to achieve a ranking in the Ministry of Science’s journal evaluation and, subsequently, to become internationally indexed. We hope that, with the support of the University and the Ministry of Science, we will achieve this important goal and contribute to the development of the accounting profession in the country and to its presence in international professional events.

Scope / Topics of Interest

The journal welcomes submissions in the following areas:

  • Accounting and Financial Reporting

  • Auditing

  • Accounting Information Systems

  • Behavioral Accounting and Finance

  • Corporate Finance

  • Corporate Governance

  • Social Reporting, Integrated Reporting, and Sustainability Reporting

  • Financial Markets and Institutions

  • International Accounting and Finance

  • Islamic Accounting and Finance

  • Management Accounting and Control Systems

  • Performance Management Systems

  • Public Sector Accounting

  • Tax Accounting

  • Cryptocurrency Accounting and Digital Transformation in Accounting