International Journal of Management, Accounting and Economics (IJMAE) is an electronic independent international scientific and academic journal aiming at publishing scholars’ original and high quality manuscripts and reports in all fields of business. IJMAE adheres to open access policy to accelerate the barrier-free dissemination of scientific knowledge which results in higher visibility and increased citation for authors' works.

International Journal of Management, Accounting and Economics (IJMAE) is licensed by Ministry of Culture and Islamic Guidance in Islamic Republic of Iran.

Article Processing Charges (APC)

There are no charges for submission, normal review and publication of accepted manuscripts.

Author(s) may request for additional services such as Translation, Editing and Fast Track Review which will be associated with costs based on the workload provided.

  • Abbreviated Title: Int. j. manag. account. econ.
  • Country of Publication: Iran
  • License No.: 23560
  • Frequency: Monthly
  • Type of Journal: Academic/Scholarly
  • Publication Format: Electronic
  • Language: English
  • Scope: All Branches of Business
  • Open Access: Yes
  • Indexed and Abstracted: Yes
  • Article Processing Charges (APC): No
  • Impact Factor: Not Available
  • Review Process: Double Blind Peer Review
  • Plagiarism Check: Yes
  • Review Time: Approximately Two Months (Fast Review is Available on Request by Email)
  • Acceptance Rate: 37%
  • Copyright: Attribution 4.0 International (CC BY 4.0)
  • Contact Email: info@ijmae.com
  • Alternate Email: ijmae.editor@gmail.com


Original Research Accounting
Analysis of the Tax Gap and its Affecting Factors using Game Theory Approach

Mohammad Hadi Sobhanian; Salah Salimian; Azadeh Ashrafi

Volume 10, Issue 10 , October 2023

  The tax gap can be considered as the criterion and principle of the effectiveness and efficiency of the tax system. Inadequate collection of taxes as well as non-realization of tax revenues is called tax gap, which is one of the factors that aggravate the budget deficit. In this paper, the issue of tax ...  Read More

Original Research Economics
Analysis of Nigeria Agriculture Promotion Policy on the Economic Performance of Small-Scale Palm Oil Marketers in Edo State

Ben Asuelimen Ijie

Volume 10, Issue 10 , October 2023

  This study examines the influence of the Nigeria Agriculture Promotion Policy (APP) on the economic performance of small-scale palm oil marketers in Edo State. Employing a mixed-methods approach, data were collected from 110 palm oil markers across 11 local government areas (LGAs) in three senatorial ...  Read More

Original Research Economics
Reporters Without Borders and Tourism Industry in Southwest Asian Countries

Seyyed Mohammad Ghaem Zabihi; Narges Salehnia; Fatemeh Akbari

Volume 10, Issue 10 , October 2023

  Governmental and non-governmental organizations and experts have focused on media freedom and reforms in the last two decades. The present study examines the impact of Reporters Without Borders on the profit of the tourism sector in selected countries in Southwest Asia from 2012 to 2018. It investigates ...  Read More

Original Research Accounting
Earnings Management and MD&A Readability: Does Business Strategy Matter? Evidence in Indonesia

Dyna Rachmawati; Magdalena Jayati Marinda Janggu

Volume 10, Issue 10 , October 2023

  This study aims to examine the role of business strategy in the relationship between earnings management and MD&A readability. Previous research has shown inconsistency of results in testing the effect of earnings management on MD&A readability. This inconsistency can be caused by the fact that ...  Read More

Case Study Accounting
The Process of Controlling and Monitoring Operational Risk Using COSO ERM at PT. Agro

Matias Andika Yuwono

Volume 10, Issue 10 , October 2023

  PT. Agro is a growing company engaged in the plantation sector. As a growing company, companies need to improve company performance by implementing a risk management process based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enterprise Risk Management (ERM) to reduce ...  Read More

Original Research Economics


Volume 10, Issue 10 , October 2023

  This study empirically investigated the existence of Calendar effects by using closing daily data for the Vietnam index (VN-index) before and during the Covid-19 pandemic. Daily returns of the VN-Index from 2 January 2018 to 12 August 2022 are used in this study to ascertain calendar anomalies in Ho ...  Read More

The Impact of Organizational Structure on the Effectiveness of Communication from the Perspective of Employees in the Department of Education

Ghasem Ansari Renani; Bakhtiar Ghaderi; Omar Mahmoudi

Volume 4, Issue 10 , October 2017, , Pages 989-1001

  The aim of the present research investigates the relation between organizational structure and effectiveness of communication. The research methodology is survey and correlative. All employees of Marivan education department were chosen as the statistical population that 92 persons of them were chosen ...  Read More

A Literature Review on Organizational Culture towards Corporate Performance

Yasas L. Pathiranage; Lakmini V. K. Jayatilake; Ruwan Abeysekera

Volume 7, Issue 9 , September 2020, , Pages 522-544

  Syntheses of existing literature provide a framework for a broader understanding of the current state of the organizational culture. This literature review synthesized the relevant literature pertaining to the role of organizational culture on business performance in a perspective of the corporate group. ...  Read More

Strategic Management Failures of “Dialog Axiata” and Recommended Strategic Approaches for Implementation

Sakunthala Thilini Alles; Rashad Yazdanifard

Volume 4, Issue 10 , October 2017, , Pages 1049-1062

  The purpose of this paper is to evaluate the current service quality and the strategies of Dialog Axiata PLC in Sri Lanka, which have been implemented to achieve their organizational objectives. This research study has analyzed audit findings, survey results, observational research and content analysis ...  Read More

Governance of Family Owned Businesses and Firm Performance: Evidence from Sri Lanka

Athula Ekanayake; Ravindra Hewa Kuruppuge

Volume 4, Issue 10 , October 2017, , Pages 1020-1039

  Following the notions of agency and stewardship theories, this study examined the empirical validity of the relationship between governance of family owned businesses and firm performance, employing a sample of 82 family businesses in 5 main commercial districts in Sri Lanka. Governance variables related ...  Read More

Key Elements of Thinking Strategically

Nader Seyed Kalali; Mansoor Momeni; Elham Heydari

Volume 2, Issue 8 , August 2015, , Pages 801-809

  Strategic thinking is one of the most important capabilities which managers of today’s organizations must possess. Holding companies, due to the kind of problems that they experience, are in serious need of managers capable of strategic thinking. The present research has been conducted with the ...  Read More

Keywords Cloud