The Journal of Theoretical Accounting Research (JTAR)
ISSN(Print): 1556-5106, ISSN(Online): 3069-1028, is an international, peer-reviewed, open-access academic journal dedicated to the advancement of accounting theory. Since its establishment in 2005, JTAR has served as a scholarly platform for rigorous and innovative research that deepens the understanding of accounting concepts, frameworks, and their implications across economic, regulatory, and organizational environments.
JTAR emphasizes high-quality theoretical contributions that challenge conventional perspectives and stimulate critical discourse. The journal covers a wide range of topics including financial and managerial accounting, auditing, accounting ethics, corporate governance, sustainability accounting, and interdisciplinary approaches that intersect with economics, sociology, law, and information systems.
Publisher : Riset Publishing Services LLC
Published monthly, JTAR maintains a strict double-blind peer review process to ensure the integrity, relevance, and academic quality of all published work. As an open-access journal, all articles are freely and permanently accessible to a global readership, promoting inclusive and unrestricted knowledge sharing.
With a diverse international editorial board and a strong commitment to ethical publishing standards, JTAR is a vital resource for researchers, educators, practitioners, and policymakers who seek to engage with the theoretical foundations and evolving directions of accounting thought.
Current Issue
Vol. 22 No. 2S (Management and Accounting Research) (2026): The Journal of Theoretical Accounting Research
Published: 2026-03-16
Articles
Accounting-Based Performance Evaluation and Risk Measurement in Financial Reporting: A Conceptual Evaluation of Indian Flexi-Cap and Large-Cap MutualFunds
Dr. Suneera A (Author)
45-53
DOI: https://doi.org/10.53555/yxa0ce72
Optimisation Of Transportation Networks Using Advanced SC Analytics: Implications For Managerial Accounting
Dr. Jasdeep Singh Chadha, Dr. Yavar Ehsan, Dr. Pravash Ghosh (Author)
01-15
DOI: https://doi.org/10.53555/qkcaa678
Industry 5.0 Meets Fintech Towards A Human-Centric Digital Economy: Implications For Accounting Systems And Reporting Frameworks
Neha Gupta, Dr. Ashutosh Vashishtha, Dr. Ketan Bhatt (Author)
16-32
DOI: https://doi.org/10.69980/z4jr3p46
Behavioral Accounting and Decision-Making: A Theoretical Framework of Investor Discipline in Systematic Investment Plans
Pallavi Pandey, Kalyani Singh (Author)
33-44
DOI: https://doi.org/10.69980/fy054j49
Industry 4.0 And Accounting Transparency: A Theoretical Framework For Decision-Usefulness In Smart Manufacturing
Dr. Neelkanth Dhone (Author)
54-67
DOI: https://doi.org/10.69980/qjrjy359
ESG Reporting, Stakeholder Governance, and Organizational Performance: A Theoretical Accounting Perspective
Sakshi Raghuvanshi, Prof. Ram Milan, Aman Verma, Soumya Sourav Behera, Mansi Choudhary (Author)
68-77
DOI: https://doi.org/10.69980/4s9qqz48
A Theoretical Framework of Export Compliance Cost Accounting under Trade Regulation: Evidence from an Emerging Economy
Garv, Dr. Renu Verma (Author)
78-88
DOI: https://doi.org/10.69980/vstt0q37
Financial Performance Effects of the 2020 Public Sector Bank Mergers in India: Evidence from a Narrative Review of Consolidation Outcomes
Vijaykumar Talawar, Dr.B.S.Navi (Author)
89-99
DOI: https://doi.org/10.69980/qz6azs84