The Review of Business Finance & Accounting (RBFA) is the official journal of the Academy of Business Finance & Accounting (ABFA), dedicated to advancing rigorous, impactful, and socially relevant research in business finance and accounting while remaining grounded in the first principles of the discipline. The journal promotes a fair, open, and globally inclusive academic platform, reflecting ABFA’s vision to strengthen research integrity, intellectual diversity, and methodological pluralism.

RBFA seeks to address persistent challenges in business finance and accounting research, including publication-driven incentives, limited real-world impact, methodological homogeneity, and unequal access to data and resources. The journal provides a venue for innovative and diverse scholarly work that bridges theory and practice, fosters responsible research practices, and engages both academic and practitioner communities.

The journal welcomes research addressing pressing real-world challenges in business finance and accounting. In business finance, the journal encourages submissions in corporate finance, corporate governance, entrepreneurial and small business finance, risk management, climate finance, innovation and technology in business finance, and emerging markets and Global South finance. In business accounting, RBFA invites contributions in financial accounting, management accounting, capital markets accounting, audit and assurance, sustainability accounting, business taxation, accounting information systems, data analytics, and digital innovation.

In addition to original empirical and theoretical contributions, RBFA welcomes rigorous re-examinations of established findings in prestigious journals using improved methodologies, updated datasets, replication studies, and cross-country or cross-context comparisons. High-quality literature reviews and synthesis papers that generate new insights, consolidate fragmented research streams, or set future research agendas are also encouraged. The journal supports interdisciplinary approaches, methodological plurality, and critical perspectives that enhance societal impact and knowledge dissemination.

RBFA is committed to addressing structural inequities in academic publishing by promoting inclusive participation, constructive peer review, and support for scholars across career stages and geographic regions. The journal also emphasises the timely dissemination of research to ensure relevance for policymakers, practitioners, and society. By valuing intellectual openness, research integrity, and real-world applicability, RBFA aims to strengthen both the academic community and the broader societal contributions of accounting and finance scholarship.

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