Abacus-A Journal of Accounting Finance and Business Studies
Scope & Guideline
Empowering Researchers in Finance and Business
Introduction
Aims and Scopes
- Accounting Practices and Standards:
Focuses on the implications of accounting standards, practices, and disclosures, including the adoption of IFRS and their effects on financial reporting and market behavior. - Corporate Governance and Accountability:
Examines the relationship between corporate governance structures, executive compensation, and financial performance, analyzing how these elements contribute to accountability in organizations. - Financial Analysis and Valuation:
Involves research on valuation methods, financial performance metrics, and the impact of financial disclosures on investor behavior and market efficiency. - Risk Management and Resilience:
Studies risk management frameworks, particularly in the context of crises (like COVID-19), and their influence on corporate resilience and decision-making. - Social and Political Influences on Finance:
Explores how political connections, social capital, and external pressures affect corporate finance decisions, governance, and overall market stability. - Sustainability and Corporate Social Responsibility (CSR):
Investigates the role of CSR, environmental reporting, and sustainable business practices in enhancing corporate reputation and financial performance.
Trending and Emerging
- Impact of COVID-19 on Business Practices:
Recent studies emphasize the effects of the COVID-19 pandemic on various business practices, financial reporting, and resilience strategies, showcasing the need for adaptive management in crises. - Gender and Diversity in Corporate Governance:
Emerging research focuses on the impact of gender diversity in boardrooms and its influence on corporate performance and investor perceptions, reflecting a growing interest in inclusivity in governance. - Machine Learning and Data Analytics in Accounting:
The application of machine learning and data analytics to improve financial decision-making and reporting processes is on the rise, highlighting the intersection of technology and accounting. - Environmental, Social, and Governance (ESG) Factors:
There is an increasing focus on ESG factors, with studies exploring how these aspects affect corporate valuation and stakeholder engagement, signaling a shift towards sustainable business practices. - Behavioral Finance Insights:
Research integrating behavioral finance concepts to understand investor behavior and market reactions is gaining momentum, indicating a trend towards psychological factors in financial decision-making.
Declining or Waning
- Traditional Financial Reporting:
There is a noticeable decrease in papers focusing on traditional financial reporting practices that do not incorporate modern analytical techniques or address contemporary issues, suggesting a shift towards more innovative and relevant topics. - Historical Perspectives on Accounting:
Research centered on historical accounting practices and figures, while still relevant, appears to be waning, as the journal increasingly prioritizes contemporary issues and empirical studies. - Basic Accounting Education Methods:
The exploration of fundamental accounting education techniques is less prevalent, indicating a potential move towards advanced pedagogical strategies and the integration of technology in accounting education. - Simple Compliance and Regulatory Studies:
Research that solely examines compliance with accounting regulations without exploring deeper implications or innovative practices is declining in favor of more analytical and critical perspectives.
Similar Journals
International Journal of Managerial and Financial Accounting
Pioneering New Frontiers in Managerial and Financial AccountingInternational Journal of Managerial and Financial Accounting is a prestigious publication that offers a platform for innovative research in the field of accounting, specifically focusing on managerial and financial aspects. Published by Inderscience Enterprises Ltd and located in the heart of Switzerland, this journal serves as an essential resource for academics, practitioners, and students dedicated to advancing the understanding of accounting practices. With an impact factor that reflects its growing significance in the field, the journal has been categorized in Q3 in Accounting for the year 2023, based on its Scopus ranking. Its commitment to publishing high-quality papers ensures that it attracts submissions that contribute to the evolution of accounting knowledge and practices. While currently not open access, readers can gain insights into evolving trends and methodologies from the years 2002 to 2024. This journal is a vital asset for those aiming to explore the interactions between accounting and managerial practices, fostering a deeper comprehension that can influence both theory and practice.
International Journal of Accounting and Information Management
Pioneering Research for a Digital EconomyThe International Journal of Accounting and Information Management, published by Emerald Group Publishing Ltd, is a premier academic journal that has made significant contributions to the fields of accounting, economics, and information management since its inaugural issue in 2007. With an impact factor that places it in the Q1 category for both accounting and economics, it provides a platform for innovative research that addresses contemporary challenges facing these disciplines. The journal is particularly esteemed for its rigorous peer-review process and its commitment to the dissemination of research that integrates the nuances of financial reporting and information systems. Hailing from the United Kingdom, the journal has an expansive global reach, with contributions that delve into the intersections of technology, management, and finance. Researchers, professionals, and students alike benefit from the journal’s high-ranking status, evidenced by its placement in the 96th percentile within general economics and finance on Scopus, making it an essential resource for those looking to advance their knowledge and engage with cutting-edge scholarship.
Journal of International Accounting Research
Exploring the Dynamics of Global Business AccountingJournal of International Accounting Research, published by the American Accounting Association, serves as a pivotal platform for scholars and practitioners in the fields of accounting and international business management. With an ISSN of 1542-6297 and E-ISSN 1558-8025, this esteemed journal has been contributing to the discourse on international accounting practices since its inception in 2007, covering insightful research up to 2024. Recognized in the Q3 quartile for Accounting and Q2 quartile for Business and International Management, the journal ranks among key players in its category, positioned within the 28th percentile for Accounting and the 23rd percentile for Business and International Management in Scopus rankings. By disseminating cutting-edge studies and rigorous analyses, the journal aims to bridge theoretical insights with practical applications, promoting a deeper understanding of accounting's role in the dynamic landscape of global business. Although it currently does not offer open access, its articles are highly valued for their contributions to the evolving challenges faced by accounting professionals around the globe.
Journal of Contemporary Accounting & Economics
Transforming perspectives in accounting and economic research.Journal of Contemporary Accounting & Economics, published by ELSEVIER SCI LTD, is a distinguished periodical that focuses on innovative research in the fields of accounting and economics. With an impressive impact factor and a categorization in the Q2 quartile for accounting, this journal stands out as a vital resource for scholars and practitioners alike. Since its inception in 2009, the journal has endeavored to publish original, peer-reviewed articles that advance understanding of contemporary issues in accounting practices and economic theory. It is ranked #29 out of 176 in its field, placing it in the top 17% percentile, which reflects its academic rigor and influence. The journal caters to a global audience and provides an essential platform for disseminating research findings, methodologies, and discussions that contribute to the evolving landscape of accounting and economics. Researchers, professionals, and students looking for cutting-edge insights and analyses will find this journal to be an invaluable resource in their academic and professional pursuits.
Review of Quantitative Finance and Accounting
Transforming Data into Knowledge in Finance and AccountingThe Review of Quantitative Finance and Accounting, published by Springer, is a distinguished academic journal that has been at the forefront of scholarly discourse since its inception in 1991. With an ISSN of 0924-865X and an E-ISSN of 1573-7179, this journal specializes in the interdisciplinary realms of accounting and finance, particularly emphasizing quantitative methodologies and their applications in real-world scenarios. With an impressive track record reflected in its 2023 rankings, it sits in the Q2 category across key fields such as Accounting, Business Management, and Finance, demonstrating its relevance and influence within these domains. Although it operates without an Open Access option, the journal's content remains vital for researchers, professionals, and students aiming to deepen their understanding of quantitative approaches in finance and accounting contexts. The Review of Quantitative Finance and Accounting stands as an essential resource for advancing knowledge and fostering innovation within these critical disciplines.
MANAGERIAL FINANCE
Advancing Knowledge in Managerial Decision-Making.MANAGERIAL FINANCE is a prestigious academic journal published by Emerald Group Publishing Ltd, focused on the areas of finance, management, and strategy. With an ISSN of 0307-4358 and an E-ISSN of 1758-7743, this journal has carved a niche for itself within the business and financial sectors, achieving a commendable Q2 category ranking across multiple domains, including Business, Management and Accounting, Finance, and Strategy and Management, as of 2023. The journal aims to provide a platform for insightful research and critical analysis while fostering an understanding of contemporary financial practices and theories. With its wide-ranging scope, it serves as a vital resource for researchers, professionals, and students alike, looking to stay abreast of the latest trends and challenges in managerial finance. The editorial board is committed to maintaining academic rigor, ensuring that articles published are of the highest quality and relevance to the field. By bridging the gap between theory and practice, MANAGERIAL FINANCE is an essential reference for anyone involved in financial decision-making and strategic management.
Contabilidad y Negocios
Fostering interdisciplinary dialogue in business studies.Contabilidad y Negocios is a distinguished academic journal published by the Pontificia Universidad Católica del Perú, specializing in the dynamic fields of accounting and business studies. Launched in 2006, the journal has embraced an Open Access model that promotes wide dissemination of research, facilitating accessibility for scholars, practitioners, and students globally. With an ISSN of 1992-1896 and an E-ISSN of 2221-724X, it aims to foster a community of knowledge exchange and support innovative research that addresses contemporary challenges in the realms of finance, management, and corporate governance. The journal's commitment to quality is reflected in its pursuit of rigorous peer review and its dedication to advancing interdisciplinary dialogue, making it an essential resource for anyone looking to stay informed and engaged in the evolving landscape of business and accounting practices.
Journal of Islamic Accounting and Business Research
Elevating Islamic Accounting to Global Standards.The Journal of Islamic Accounting and Business Research, published by EMERALD GROUP PUBLISHING LTD, is a leading academic journal dedicated to advancing the field of Islamic accounting and business practices. With its ISSN 1759-0817 and E-ISSN 1759-0825, this journal has established itself as a vital source of scholarly articles from 2010 to 2024, focusing on the integration of Islamic principles within contemporary business and accounting frameworks. Placed in varied quartiles across multiple categories in 2023—Q3 in Accounting and Strategy and Management, and Q2 in Business and International Management—this journal recognizes the dynamic intersection of Islamic economics and modern business theories. Situated in the United Kingdom, it plays a crucial role in supplying researchers, professionals, and students with cutting-edge insights and empirical findings, ensuring that it remains at the forefront of the discourse in its field. Furthermore, with impressive Scopus rankings, it stands out as a key resource for those seeking to explore the complexities and advancements in Islamic financial practices and business strategies.
ACCOUNTING AND BUSINESS RESEARCH
Uncovering trends and methodologies in financial research.Accounting and Business Research is a premier academic journal dedicated to advancing the field of accounting and finance. Published by Routledge Journals, Taylor & Francis Ltd, this reputable journal boasts a strong publication history since its inception in 1970, continually evolving through to 2024 to address contemporary issues and methodologies in the sector. With a current impact factor that situates it in Q2 of both accounting and finance categories, it serves as an essential resource for researchers, professionals, and students seeking to enhance their understanding of business dynamics. The journal covers a broad spectrum of topics under the domains of accounting, management, and financial practices, making it a crucial platform for innovative research and collaborative dialogue. Although it does not currently offer open access, its rigorous peer-review process ensures that only high-quality articles are published, reflecting the journal's commitment to scholarly excellence and ensuring significant contributions to the academic community. Situated in the United Kingdom, Accounting and Business Research stands as a valuable asset for anyone engaged in the fields of business and finance.
Journal of Financial Reporting and Accounting
Advancing Knowledge in Financial Reporting Excellence.Journal of Financial Reporting and Accounting is a distinguished publication within the field of accounting and financial reporting, expertly disseminated by Emerald Group Publishing Ltd. With an ISSN of 1985-2517 and an E-ISSN of 2042-5856, this journal is positioned as a vital resource that contributes significantly to the academic discourse in its domain. As of 2023, it holds a reputable Q2 category ranking in several crucial areas, including Accounting, Economics, Econometrics and Finance, and Management Information Systems, indicating its impactful scholarly contributions. The Scopus ranking further attests to its prestige, ranking it within the top tiers of global journals, thereby affirming its appeal to researchers, professionals, and students alike. The journal has successfully published articles since its inception in 2003, maintaining a commitment to high-quality research and innovation in financial reporting. Although currently not available as an Open Access journal, the Journal of Financial Reporting and Accounting remains essential for those seeking to advance their knowledge and practice in financial analytics, reporting standards, and accounting methodologies.