JAIM is an accounting journal that typically uses empirical methods with qualitative, quantitative, and mix-method approaches. This journal focuses on the  following themes:

• Financial Accounting,
• Management Accounting,
• Behavioral Accounting,
• Public Sector Accounting,
• Auditing,
• Taxation,
• Sharia Accounting,
• Investment and Stock Market,
• Banking Accounting, and
• Accounting information system.