About the Journal

Journal Title : Vertex of Accounting and Economics
Initial : VAE
Language : Indonesia and English
e-ISSN : xxxx-xxxx
DOI : https://doi.org/10.55681/poltekama by  
Publisher : LPPM STKIP Harapan Bima
Editor-in-chief : Ishep Tahta Maulana
Email : vae@habi.ac.id
Citation Analysis : - | Google Scholar  |  Garuda

Vertex of Accounting and Economics (VAE) is an international, peer-reviewed, open-access journal dedicated to publishing advanced empirical, analytical, and theoretical research at the convergence of financial reporting, managerial accounting, auditing sciences, and applied economics. Conceptualized as an apex where economic principles inform accounting frameworks and accounting data drives economic modeling, VAE provides an intellectual platform for accounting scholars, applied economists, corporate financial officers, forensic auditors, and economic policy analysts. The journal prioritizes high-impact contributions that employ rigorous quantitative methods, econometric modeling, and analytical frameworks to investigate financial disclosure dynamics, corporate governance mechanisms, capital market behavior, and economic efficiency.

Scope and Topics

VAE welcomes original empirical research articles, analytical and mathematical accounting models, systematic literature reviews, and policy evaluations across accounting and economic disciplines. Key thematic areas include, but are not limited to:

  • Capital Markets & Financial Accounting: Financial reporting quality, earnings management, International Financial Reporting Standards (IFRS) convergence, value relevance of accounting information, and market reaction to financial disclosures.

  • Managerial Accounting & Economic Optimization: Cost behavior modeling, internal performance evaluation systems, executive compensation structure, capital budgeting, and strategic management control.

  • Auditing, Assurance & Forensic Economics: Audit pricing dynamics, auditor independence, forensic accounting methodologies, fraud detection algorithms, and internal control effectiveness.

  • Corporate Governance & Agency Economics: Board monitoring efficiency, shareholder rights, agency theory applications in corporate finance, and ownership structure dynamics.

  • Taxation, Fiscal Policy & Economic Impact: Corporate tax avoidance, tax planning economics, international transfer pricing, and the economic impact of tax policy reforms.

  • Sustainability Accounting & Economic ESG Matrix: Non-financial disclosure metrics, carbon accounting, corporate social responsibility (CSR) economic valuation, and integrated reporting frameworks.

Publication Frequency

Vertex of Accounting and Economics (VAE) is published triannually (3 issues per year: April, August, and December), operating an online-first continuous publishing model to ensure rapid editorial decisions and immediate global open-access dissemination.

Peer Review Process

To uphold international academic standards, methodological precision, and econometric rigor, VAE enforces a strict double-anonymous peer review protocol. All submitted manuscripts undergo preliminary editorial screening by the Editorial Board to assess scope alignment, originality, structural integrity, and plagiarism thresholds (conforming to COPE standards). Manuscripts passing desk review are assigned to at least two independent international experts specializing in accounting research, corporate finance, or applied econometrics. Review criteria center on theoretical depth, methodological and statistical rigor, empirical reproducibility, clarity of argumentation, and practical relevance to accounting professionals, corporate directors, and economic policymakers.

Mission Statement

The mission of Vertex of Accounting and Economics is to advance global scholarship at the intersection of accounting disciplines and economic science by publishing rigorous, mathematically sound, and data-driven research, bridging financial reporting theory with economic reality, and providing open-access knowledge to foster financial transparency, market integrity, and sustainable economic governance worldwide.

VAE is indexed and/or available catalogue in: