Focus and Scope

Aims

SAGS Journal aims to:

  • Advance theoretical and empirical understanding of the role of accounting and governance in supporting economic, social, and environmental sustainability.
  • Provide an academic forum for critical discussions on accountability, transparency, and ethics in public, private, and social organizations.
  • Encourage research that bridges the gap between accounting practices, governance policies, and their societal impacts.
  • Support the development of evidence-based policies and practices in sustainable accounting and governance.

Scope

SAGS Journal welcomes conceptual papers, empirical studies (qualitative, quantitative, and mixed methods), and critical literature reviews (systematic or narrative) that address, but are not limited to, the following themes:

  • Sustainable and Environmental Accounting
    • Sustainability accounting and integrated reporting (GRI, ESG, SDGs)
    • Environmental management accounting (EMA)
    • Carbon accounting and green cost analysis
    • Sustainability performance measurement and reporting
    • Social and environmental disclosure
  • Governance, Accountability, and Ethics
    • Good governance and transparency practices
    • Ethical governance and organizational integrity systems
    • Public accountability and governance reform
    • Governance in social enterprises, cooperatives, and hybrid organizations
    • The role of boards and stakeholders in sustainability
  • Social and Community Accounting
    • Social accounting and social impact reporting
    • Accounting for social value and societal well-being
    • Community-based accountability and participatory governance
    • Accounting practices in NGOs, cooperatives, and social enterprises
  • Management Control and Sustainability Strategy
    • Management control systems for sustainability
    • Mission-driven control in social enterprises
    • Sustainability budgeting and performance control
    • Balancing social and financial objectives (mission drift studies)
  • Digital Transformation and Sustainable Governance
    • Digital reporting and sustainability data assurance
    • Blockchain, artificial intelligence (AI), and transparency in sustainability reporting
    • Technology-driven governance and its ethical implications
  • Broader Societal and Policy Perspectives
    • Institutional pressures for sustainability disclosure
    • Policy evaluation related to governance and sustainability reporting
    • Cross-country and comparative studies in sustainable governance
    • Integration of the SDGs into accounting and governance frameworks