Aims and Scope

Jurnal Penelitian Teori Dan Terapan (PETA) is a peer-reviewed, open access journal which focuses on accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting.