Bulletin of Strategic Accounting and Fiscal Policy

Bulletin of Strategic Accounting and Fiscal Policy (BOSAAFP) is a peer-reviewed, open-access international journal dedicated to publishing pioneering research at the intersection of strategic management accounting, corporate financial planning, and macroeconomic fiscal policy. Positioned as a premier scholarly forum for financial strategy and economic governance, the bulletin serves accounting scholars, fiscal policymakers, public finance economists, strategic management accountants, and government advisors worldwide. BOSAAFP prioritizes high-impact empirical research, econometric modeling, fiscal policy evaluations, and corporate strategy case studies. By synthesizing core accounting data with long-term strategic planning and national fiscal policy dynamics, the bulletin fosters a deep, comprehensive understanding of how proactive financial management and robust fiscal structures drive corporate resilience, equitable resource allocation, and national economic stability.

Scope and Topics

Reflecting its mandate to champion long-term financial planning and macro-fiscal governance, the bulletin welcomes high-quality original research articles, systematic literature reviews, econometric studies, and applied strategic evaluations within the following thematic areas:

Strategic Management Accounting: Advanced cost management, performance measurement systems (e.g., Balanced Scorecard), strategic risk management, and competitive financial intelligence.

Fiscal Policy & Macroeconomic Finance: Tax policy formulation, government expenditure strategies, fiscal decentralization, national debt management, and macroeconomic stabilization mechanisms.

Corporate Financial Strategy & Governance: Capital structure optimization, mergers and acquisitions (M&A) accounting, long-term investment appraisal, and strategic corporate governance.

Public Budgeting & Strategic Resource Allocation: Performance-based budgeting, long-term fiscal forecasting, strategic public sector financial planning, and funding models for large-scale public infrastructure.

Taxation Strategy & Regulatory Compliance: Corporate tax planning, international taxation and transfer pricing, the economic implications of tax evasion/avoidance, and strategic regulatory compliance.

Publication Frequency

To ensure rigorous editorial oversight while facilitating the timely dissemination of highly relevant strategic and fiscal research, BOSAAFP is published semi-annually (2 issues per year, typically scheduled for release in June and December). Special thematic issues focusing on post-crisis fiscal recovery strategies, strategic cost management in digital economies, or global tax harmonization may be commissioned by the Editorial Board.

Peer Review Process

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

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, strategic 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 fiscal policymakers, or strategic management accountants.

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 strategic accounting practices and fiscal policymaking.

Mission Statement

The mission of the Bulletin of Strategic Accounting and Fiscal Policy (BOSAAFP) is to advance global economic and corporate governance by publishing rigorous, evidence-based research that bridges strategic accounting practices with robust fiscal policymaking. Grounded in the philosophy that long-term economic stability and corporate success depend on proactive, data-driven financial strategies and equitable fiscal frameworks, the bulletin aims to democratize financial and economic research by providing an unrestricted platform for global academic, governmental, and corporate dialogue. Through the promotion of diverse, rigorous quantitative, qualitative, and econometric methodologies, BOSAAFP seeks to empower fiscal regulators, inspire corporate strategists, and shape future-proof, highly resilient financial paradigms worldwide.