The Journal of Business, Accounting and Information Technology (JBAIT) is published in online versions. It is dedicated to disseminating high-quality research findings in business, accounting, and information technology. The journal serves as a scholarly platform for researchers, academics, practitioners, and policymakers to share theoretical insights and empirical evidence that advance knowledge in the digital economy era. The primary objective of this journal is to publish rigorous, innovative, and impactful research that explores contemporary issues and emerging developments in business practices, accounting systems, and information technology applications. The journal aims to promote interdisciplinary perspectives and support evidence-based decision-making relevant to both developed and emerging economies.