Focus and Scope

Wahana Riset Akuntansi (WRA) is a peer-reviewed journal dedicated to publishing high-quality research articles in the field of accounting. The journal serves as a platform for accounting academics, researchers, and practitioners to share their empirical, theoretical, and practical insights.

We welcome original research manuscripts that contribute significantly to the development of accounting science, practices, and the accounting profession.

Scope of Topics
The journal specifically accepts and publishes articles covering, but not limited to, the following core thematic areas: 
  • Financial Accounting and Capital Markets
  • Management Accounting
  • Public Sector Accounting
  • Auditing
  • Taxation
  • Accounting Information Systems
  • Accounting Education
Language Policy
To foster global knowledge sharing, Wahana Riset Akuntansi (WRA) publishes all accepted papers exclusively in English. However, to support local authors, the journal still welcomes initial manuscript submissions written in either Indonesian or English. Authors submitting papers in Indonesian must ensure their manuscripts are fully translated into high-quality English upon acceptance and prior to final publication. All submitted papers must strictly adhere to the journal's author guidelines and formatting template before undergoing our rigorous peer-review process.