Jurnal Akrual is a peer-reviewed journal published semiannually (January and July) by Department of Accounting, Faculty of Economics and Business, Universitas Hasanuddin. Jurnal Akrual is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Dinamika Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Islamic Accounting; Islamic Auditing; Corporate governance; Ethical issues in accounting and financial reporting; and Corporate Social Responsibility.