Journal of Bussines Management Basic, is a peer-reviewed scientific journal that can be used as a platform to publish research articles in the area of Accounting & Audit, biannually in March and September. The aim of this journal is to promote increased new knowledge through scientific articles as well as an evidence-based practice in the health area `Business and Management. Focus and Scope: Human Resource Management, Marketing Management, Management Information Systems, Financial Management, Operational Management, Business Feasibility Studies, Financial Statement Analysis and Management Accounting