• The journal’s vision is the leadership and development of innovative thinking among researchers in Egypt and the Arab world to provide distinctive research ideas and initiatives in the accounting literature and contribute to solving the issues of society and the environment.
• The journal’s Mission is to encourage and develop the dissemination of research with intellectual leadership in accounting that contributes to solving local, regional, and global problems, based on technical and administrative controls and procedures in arbitration and publishing to achieve transparency, justice, and openness to the Arab researchers and the middle east district.
• The Journal is also being exchanged with the Academy of Scientific Research, the Supreme Council of Higher Education in Egypt & the Arab org. for managerial Development-Arab League.

Copyright policy:

The journal allows the author(s) to hold the copyright, and to retain publishing rights without any restrictions.

Open access:

The journal is an open-access journal. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles under the following conditions: https://creativecommons.org/licenses/by-nc/4.0/

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This work is licensed under https://creativecommons.org/licenses/by-nc/4.0/

Plagiarism:
The journal has a strict policy against plagiarism. All submitted manuscripts are checked for plagiarism using professional plagiarism-checking software. Submitted manuscripts with an unacceptable similarity index resulting from plagiarism are rejected immediately.