BACR is a peer-reviewed open access journal for the fields of development economics. It publishes regular research papers, original reviews, and short notes for communications. Emphasis is on applied empirical and analytical work, and theoretical papers with applications. There is no restriction on the length of the papers. Our aim is to encourage scientists to publish their research in as much detail as possible. Full data and/or methodical details must be provided for research articles.

The scopes of BACR, but not limited to, are auditing, taxation, financial accounting, management controlling system,  accounting information system, accounting public sector, behavior accounting, and sharia accounting