About the Journal

About The Journal

Going Concern: Journal of Accounting Research is published by the Accounting Study Program, Faculty of Economics and Business, Sam Ratulangi University Manado, intended as a medium for exchanging information, research and scientific work between lecturers, alumni, students and the public in general. This journal is published four times a year in March, June, September and December. The editors accept manuscripts that have not been published by the media and reviews of new domestic and foreign published books on accounting as well as notes / comments on articles published in this journal. Letters regarding published manuscripts, subscriptions, agencies, and others can be addressed directly to the editor at the address: goingconcern@unsrat.ac.id. Going Concernpublishes article in scope of economics field with focuses on studies of financial accounting, accounting information systems, public sector accounting, management accounting, finance, auditing, and taxation. Going Concern welcome for studies with object of profit or non-profit organization.