ACE: Accounting Research Journal is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Papua  twice a year (June and December). ACE: Accounting Research Journal aims to publish articles in the field of accounting that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. ACE: Accounting Research Journal accepts manuscripts of either quantitative or qualitative research, written in Indonesian and english.