About the Journal

Orbit of Management and Accounting (OMA) is an international, peer-reviewed, open-access journal dedicated to publishing pioneering theoretical, empirical, and applied research at the intersection of managerial strategies, corporate governance, financial reporting, and auditing sciences. In an evolving global business environment characterized by rapid digital acceleration, complex regulatory compliance, and increasing demands for financial transparency, OMA serves as an intellectual platform for management scholars, accounting researchers, corporate strategists, financial analysts, and organizational auditors. The journal prioritizes high-impact studies that integrate modern organizational management theories with rigorous accounting frameworks to drive operational efficiency, strategic resilience, and institutional integrity.

Scope and Topics

OMA invites original empirical research articles, systematic literature reviews, methodological frameworks, and case studies across management sciences and accounting disciplines. Key thematic areas include, but are not limited to:

• Strategic & Operational Management: Organizational behavior, human resource strategy, operations and supply chain management, change management, leadership dynamics, and corporate agility.

• Financial & Managerial Accounting: Performance measurement systems, cost accounting architectures, capital budgeting, International Financial Reporting Standards (IFRS) implementation, and earning quality analysis.

• Auditing, Corporate Governance & Risk Management: Internal controls, forensic auditing, fraud detection models, board governance mechanisms, enterprise risk management (ERM), and compliance frameworks.

• Digital Transformation in Accounting & Business: Accounting Information Systems (AIS), cloud ERP ecosystems, algorithmic auditing, FinTech disruption, and business analytics for strategic decision-making.

• Sustainability Reporting & ESG Governance: Non-financial reporting disclosures, sustainability accounting, carbon accounting, corporate social responsibility (CSR), and integrated reporting dynamics.

Publication Frequency

Orbit of Management and Accounting (OMA) is published triannually (3 issues per year: April, August, and December), operating an online-first continuous publishing model to ensure rapid editorial decisions and immediate global open-access dissemination.

Peer Review Process

To uphold academic integrity and methodological precision, OMA enforces a strict double-anonymous peer review protocol. All submitted manuscripts undergo preliminary editorial screening to assess thematic alignment, structural completeness, plagiarism index parameters, and methodological viability. Manuscripts passing desk review are evaluated by at least two independent international experts specializing in management or accounting disciplines. Review criteria center on theoretical depth, methodological and statistical rigor, empirical validity, clarity of argumentation, and practical relevance to corporate leaders, auditors, and policymakers.