Abacus-A Journal of Accounting Finance and Business Studies

Scope & Guideline

Exploring the Frontiers of Accounting Excellence

Introduction

Welcome to the Abacus-A Journal of Accounting Finance and Business Studies information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of Abacus-A Journal of Accounting Finance and Business Studies, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN0001-3072
PublisherWILEY
Support Open AccessNo
CountryUnited Kingdom
TypeJournal
Convergefrom 1965 to 2024
AbbreviationABACUS / Abacus
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address111 RIVER ST, HOBOKEN 07030-5774, NJ

Aims and Scopes

The journal 'Abacus: A Journal of Accounting, Finance and Business Studies' aims to advance the understanding of accounting, finance, and business through rigorous research and innovative methodologies. It serves as a platform for scholarly articles that address both theoretical and practical aspects of these disciplines.
  1. 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.
  2. 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.
  3. Financial Analysis and Valuation:
    Involves research on valuation methods, financial performance metrics, and the impact of financial disclosures on investor behavior and market efficiency.
  4. 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.
  5. Social and Political Influences on Finance:
    Explores how political connections, social capital, and external pressures affect corporate finance decisions, governance, and overall market stability.
  6. Sustainability and Corporate Social Responsibility (CSR):
    Investigates the role of CSR, environmental reporting, and sustainable business practices in enhancing corporate reputation and financial performance.
The journal has shown a dynamic evolution in its research themes, with several topics gaining traction in recent publications, reflecting the current priorities and challenges in the fields of accounting and finance.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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

In recent years, certain research themes within 'Abacus' have seen a decline in focus, indicating shifts in the interests of researchers and practitioners in the fields of accounting, finance, and business studies.
  1. 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.
  2. 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.
  3. 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.
  4. 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.

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