ISSN · Open Access · Peer-Reviewed

IJAEDF — International Journal of Accounting, ERP & Digital Finance

Established 2026

ISSN · Open Access · Peer-Reviewed · Quarterly

International Journal of Accounting, ERP & Digital Finance

IJAEDF is a peer-reviewed, open-access quarterly publishing rigorous empirical and conceptual research at the intersection of accounting, enterprise resource planning, and digital finance. Founded 2026 · Published by RCD Strategic Solutions.

Journal at a Glance

Founded
2026
Frequency
Quarterly
Access
Open · CC BY 4.0
Review
Double-blind
Publisher
RCD Strategic
Discipline
Accounting · ERP · DF

Indexing & Discoverability — Targeted Databases

  • Google Scholar
  • CrossRef DOI
  • DOAJ
  • Scopus
  • Web of Science
  • ABDC
Status →

Editorial Performance Targets

~28%

Acceptance Rate

Target for V1

≤ 6 wks

First Decision

Editorial target

≤ 12 wks

Time to Publish

After acceptance

Waived

APC

Inaugural volume

Latest Research

Most Recent Articles

View all articles →
Research ArticleVol. 1 · Issue 1 · 2026· pp. 1–24

ERP Adoption and Digital Accounting Transformation in SMEs: A Multi-Country Empirical Study

Dr. Ayesha Rahman, Prof. Rakesh Menon

This study investigates how Enterprise Resource Planning (ERP) adoption reshapes accounting practices in small and medium-sized enterprises across emerging economies. Using survey data from 412 SMEs in Bangladesh, India, and Vietnam, we examine the mediating role of organisational readiness and the moderating effect of regulatory complexity. Findings indicate that ERP adoption significantly improves the timeliness, accuracy, and decision-relevance of accounting information, with effects amplified where internal change-readiness is high. The study contributes to digital accounting theory by integrating technology-organisation-environment (TOE) and dynamic capabilities perspectives.

DOI 10.63892/ijaedf.v1i1.001👁 1,180 views412 downloads3 citationsRead article →
Research ArticleVol. 1 · Issue 1 · 2026· pp. 25–48

Blockchain-Enabled Audit Evidence and the Quality of Financial Reporting: Evidence from Listed Firms

Dr. Tariq Hossain, Dr. Maria Costa

We examine whether blockchain-anchored transaction trails enhance the quality of audit evidence and, in turn, financial reporting outcomes. Drawing on a panel of 286 listed firms (2019–2024), we find that firms adopting permissioned-ledger evidence pipelines exhibit fewer restatements, lower discretionary accruals, and shorter audit lags. Effects are concentrated in firms audited by Big-4 firms and in jurisdictions with stronger investor protection.

DOI 10.63892/ijaedf.v1i1.002👁 902 views287 downloads5 citationsRead article →
Research ArticleVol. 1 · Issue 1 · 2026· pp. 49–71

AI-Driven Credit Scoring and Financial Inclusion: A Fintech Field Experiment

Dr. Linh Nguyen

This randomised field experiment with a Southeast Asian fintech lender (n = 9,114) evaluates whether machine-learning credit-scoring expands access for thin-file borrowers without raising default risk. The treatment increased approval rates by 18.3 percentage points for previously unscoreable applicants while keeping 90-day default rates statistically indistinguishable from the traditional scorecard arm. We discuss algorithmic fairness audits and regulatory implications for digital finance.

DOI 10.63892/ijaedf.v1i1.003👁 1,455 views503 downloads2 citationsRead article →
Review ArticleVol. 1 · Issue 1 · 2026· pp. 72–98

ESG Disclosure Quality and the Cost of Capital: A Meta-Analysis of 142 Studies

Prof. Helena Schmidt, Dr. Samuel Okonkwo

Synthesising effect sizes from 142 studies (1998–2025; 1.9 million firm-year observations), this meta-analysis estimates the relationship between ESG disclosure quality and firms' cost of equity and debt capital. Random-effects models indicate a statistically significant negative association, moderated by assurance regime, mandatory-disclosure status, and country-level investor protection. Findings inform IFRS S1/S2 implementation debates.

DOI 10.63892/ijaedf.v1i1.004👁 2,102 views891 downloads7 citationsRead article →

Aims & Scope

What We Publish

IJAEDF publishes original empirical research, systematic reviews, conceptual papers, and field case studies that advance theory and practice across accounting, ERP, and digital finance.

  • Financial & Managerial Accounting
  • Enterprise Resource Planning (ERP)
  • Digital Finance & FinTech
  • Sustainability & ESG Reporting
  • Auditing & Internal Controls
  • Taxation & Compliance
  • Cost Management
  • Corporate Governance

Call for Papers — 2026 Volume

Publish rigorous research with global open-access reach

Article processing charges are waived for the inaugural 2026 volume. Authors retain copyright; articles publish under CC BY 4.0 with a permanent DOI.