The aim of MBDD is to publish high-quality academic research that applies rigorous, state-of-the-art methodologies across a diverse range of accounting topics. The journal also welcomes cross-disciplinary collaborations that enhance or explain accounting's impact on other fields.

The journal publishes papers on topics in the following areas, including but not limited to:

• Accounting theory
• Financial and non-financial reporting
• Financial analysis
• Auditing
• Accounting education
• Interdisciplinary research related to accounting- especially from finance
• Accounting information systems
• Cost and management accounting
• Digital accounting or digital transformations

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