The Review of Business Finance & Accounting (RBFA) is the official journal of the Academy of Business Finance & Accounting (ABFA). The journal invites rigorous, impactful, and socially relevant scholarship in business finance and accounting grounded in the first principles of the discipline, while remaining responsive to the evolving complexities of contemporary business environments. Reflecting ABFA’s vision, RBFA is committed to research integrity, intellectual diversity, and methodological pluralism, and to providing a fair, open, and globally inclusive platform for business finance and accounting scholarship.

RBFA is founded on the recognition that the most pressing challenges facing firms and policymakers (including digital transformation, sustainability, governance, global market uncertainty, and evolving stakeholder expectations) increasingly require research that transcends traditional disciplinary boundaries. The journal provides a distinctive, high-quality, and globally inclusive venue for scholarship that explores how accounting and finance jointly shape organisational decision-making, governance, adaptation, and performance, treating disciplinary breadth as a scholarly strength rather than a concession to relevance.

RBFA welcomes original empirical and theoretical contributions across the full range of business finance and accounting research. In Business Finance, RBFA welcomes submissions in corporate finance, corporate governance, entrepreneurial and small business finance, risk management, sustainability, ESG and climate finance, AI, innovation and technology in business finance, and emerging markets and Global South finance. In Business Accounting, RBFA welcomes submissions in financial accounting, management accounting, capital markets accounting, audit and assurance, sustainability accounting, accounting information systems, data analytics, digital innovation and AI.

A defining feature of RBFA is its commitment to examining whether established empirical findings remain robust as geopolitical, institutional, and economic conditions continue to evolve. Accordingly, RBFA welcomes rigorous re-examinations of results published in leading journals using improved methodologies, updated datasets, and cross-country or cross-context comparisons. The journal also encourages perspectives from leading scholars and high-quality literature reviews that consolidate fragmented research streams and set future research agendas. All methodological approaches are welcome, provided they demonstrate strong theoretical grounding and rigour.

RBFA is committed to fair, constructive, and timely peer review. The journal actively fosters inclusive participation across career stages, methodological traditions, and geographic regions, with particular encouragement for research engaging with emerging economies and the Global South.