Focus and Scope

Fortuna Horizon Journal (FHJ) focuses on publishing high-quality research in the following areas: Accounting and Auditing : Financial accounting, managerial accounting, and forensic accounting; Taxation and corporate tax management; and Auditing practices and innovations. Economics and Business Sustainability: Economic growth and sustainable development; Environmental economics and resource management; and Policies impacting SMEs and large organizations. Management and Organizational Studies: Strategic management and competitive advantage; Leadership and organizational behavior; and corporate governance and business ethics. Digital Business and Entrepreneurship: Business model innovation in the digital era; E-commerce, fintech, and digital transformation; and Entrepreneurship and startup ecosystem development. Business Strategy and Performance: Strategic planning and performance management; Marketing strategy and consumer behavior analysis; and Risk management and decision-making. Corporate and Organizational Value: Methods of valuing companies and organizational assets; Corporate social responsibility (CSR) and its impact; and Measurement of intangible assets, such as intellectual capital. Competitive Advantage for SMEs and Large Enterprises: Innovations driving competitive advantage; Supply chain and operational efficiency; and Collaboration strategies in competitive markets. Sustainability in Business Practices: Green business practices and innovations; Triple Bottom Line and Pentuple Bottom Line perspectives; and Integration of sustainability in strategic decision-making.

Scope of Publications: Fortuna Horizon Journal (FHJ) accepts empirical studies, case studies, conceptual articles, literature reviews, and policy commentaries that address contemporary issues and challenges within the journal's focus. Contributions that link local studies with global implications or global research with local contexts are particularly encouraged.