Journal of Commerce & Accounting Research (IJCAR) tends to create a platform for communication between academicians, policy makers, practitioners, researchers and persons concerned with the role of business with special focus to accounting research. Journal aims to promote a greater understanding, from an international perspective, of recent accounting practices and research. IJCAR focuses on the international dimension of various segments of commerce and practices consistent with the need to transcend the cultural and national boundaries in a globalised economy.Journal focus is to promote greater understanding of the internationalisation dimensions of business & accounting.