About the Journal

 

Bulletin of Integrated Accounting and Public Sector Finance (BOIAPSF) is a peer-reviewed, open-access international journal dedicated to publishing pioneering research on governmental accounting, public financial management, fiscal accountability, and integrated reporting systems. Positioned as a premier scholarly forum for financial governance, the bulletin serves accounting scholars, public finance economists, government auditors, financial policymakers, and public administration researchers worldwide. BOIAPSF prioritizes high-impact empirical research, econometric analyses, public sector audit evaluations, fiscal policy modeling, and case studies on financial transparency. By synthesizing core accounting principles with public sector dynamics, institutional governance, and digital financial technologies, the bulletin fosters a deep, comprehensive understanding of how integrated financial management drives economic stability, public trust, and efficient resource allocation in state and local governments.

Reflecting its mandate to champion accountability and financial innovation in the public sphere, the bulletin welcomes high-quality original research articles, systematic literature reviews, econometric studies, and applied financial evaluations within the following thematic areas:

Public Sector Accounting & Integrated Reporting: Adoption of International Public Sector Accounting Standards (IPSAS), financial disclosure quality, sustainability (ESG) reporting in government, and integrated accounting frameworks.

Public Financial Management & Fiscal Policy: Government budgeting processes, taxation and revenue administration, fiscal decentralization, public debt management, and public expenditure tracking.

Auditing, Accountability & Public Governance: Internal and external government auditing, fraud examination and forensic accounting, risk management, and governance frameworks in state-owned enterprises (SOEs).

Digitalization of Public Finance (GovTech): Blockchain applications in public funds tracking, digital tax administration, public sector Enterprise Resource Planning (ERP) systems, and big data analytics in financial auditing.

Social Accounting & Performance Measurement: Value-for-money audits, social and environmental accounting, performance-based budgeting, and the financial evaluation of public welfare programs.

To ensure rigorous editorial oversight while facilitating the timely dissemination of highly relevant financial research, BOIAPSF is published semi-annually (2 issues per year, typically scheduled for release in June and December). Special thematic issues focusing on the digitalization of public auditing, global IPSAS adoption challenges, or post-crisis fiscal recovery strategies may be commissioned by the Editorial Board.

BOIAPSF enforces a strict double-blind peer review policy to maintain the highest standards of academic integrity, analytical objectivity, and empirical validity.

Initial Desk Evaluation: Every submission undergoes a preliminary screening by the Editor-in-Chief or a relevant Subject Editor to assess thematic alignment, methodological soundness (econometric rigor, qualitative case study depth, financial data accuracy, or conceptual logic), and structural compliance. Plagiarism screening via Turnitin/iThenticate is strictly executed at this stage, requiring a similarity index below the bulletin's maximum threshold.

Expert Peer Review: Manuscripts passing the desk evaluation are anonymized and assigned to at least two independent international reviewers who are established academic researchers, senior government auditors, or public finance economists.

Editorial Decision: Based on the reviewers' recommendations, the Editorial Board renders one of four decisions: Acceptance, Revisions Required (Minor/Major), Resubmit for Review, or Rejection. The final decision rests entirely on intellectual merit, methodological clarity, and the potential for tangible impact on public sector financial practices.