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