ABFA’s mission is to advance an inclusive, rigorous, and globally engaged scholarly community in business finance and accounting that champions research integrity, intellectual diversity, fair opportunity, and equitable scholarship. It fosters research that addresses evolving real-world challenges through an interdisciplinary lens when appropriate, while remaining grounded in the first principles of the discipline. To enhance both the quality of academic inquiry and its real-world relevance, ABFA encourages scholarly work that bridges theory and practice and informs professional practice, policy, and public understanding.