Abacus-A Journal of Accounting Finance and Business Studies

Scope & Guideline

Bridging Theory and Practice in Business Studies

Introduction

Explore the comprehensive scope of Abacus-A Journal of Accounting Finance and Business Studies through our detailed guidelines, including its aims and scope. Stay updated with trending and emerging topics, and delve into declining areas to understand shifts in academic interest. Our guidelines also showcase highly cited topics, featuring influential research making a significant impact. Additionally, discover the latest published papers and those with high citation counts, offering a snapshot of current scholarly conversations. Use these guidelines to explore Abacus-A Journal of Accounting Finance and Business Studies in depth and align your research initiatives with current academic trends.
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.

Similar Journals

Journal of Contemporary Accounting & Economics

Pioneering scholarship at the intersection of finance and theory.
Publisher: ELSEVIER SCI LTDISSN: 1815-5669Frequency: 3 issues/year

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.

International Journal of Accounting

Elevating Standards in Accounting and Financial Reporting.
Publisher: WORLD SCIENTIFIC PUBL CO PTE LTDISSN: 1094-4060Frequency: 4 issues/year

The International Journal of Accounting, published by WORLD SCIENTIFIC PUBL CO PTE LTD in Singapore, serves as a pivotal platform for scholars and practitioners in the fields of accounting and finance. With an ISSN of 1094-4060 and an E-ISSN of 2213-3933, the journal aims to disseminate cutting-edge research and innovative methodologies that can enhance understanding of accounting practices and financial reporting. As of 2023, it proudly holds a Q2 category ranking in both Accounting and Finance, reflecting its commitment to maintaining high academic standards and relevance. The journal welcomes submissions that address contemporary challenges in the financial landscape, encouraging interdisciplinary perspectives that span economics, business management, and finance. While it is not an open-access journal, readers and contributors can expect rigorous peer review and a wide-reaching impact within the global academic community. Since its inception in 1996, the International Journal of Accounting has established itself as a vital resource for enhancing knowledge and igniting discourse in accounting and finance.

Accounting Perspectives

Innovating Perspectives in Accounting Research.
Publisher: WILEYISSN: 1911-382XFrequency: 2 issues/year

Accounting Perspectives, published by WILEY, is a leading journal in the field of accounting and finance, aiming to foster innovative research and discussions that significantly contribute to understanding complex financial landscapes. With an ISSN of 1911-382X and E-ISSN of 1911-3838, this journal serves as a valuable resource for academics and professionals alike, exploring a diverse span of topics within its fields of study. Since its inception in 2007, it has established itself with a notable impact factor, achieving a Q3 ranking in Accounting and a Q2 ranking in Finance in 2023. The journal's position within the Scopus ranks, particularly its #152 out of 317 in Finance and #100 out of 176 in Accounting, underscores its relevance and influence in its respective categories. Although the journal operates under a subscription model, its commitment to excellence ensures that it remains pivotal for researchers, offering insights that are both practical and theoretical. By engaging with current trends and pivotal issues in the field, Accounting Perspectives continues to shape the discourse, making it an essential publication for students and seasoned professionals who aim to advance their understanding and application of accounting principles.

Journal of Financial Reporting

Exploring the Depths of Financial Disclosures
Publisher: AMER ACCOUNTING ASSOCISSN: 2380-2154Frequency: 2 issues/year

Welcome to the Journal of Financial Reporting, a prestigious publication in the field of accounting and finance, dedicated to advancing the understanding and practice of financial reporting. Published by the American Accounting Association, this journal serves as a vital resource for researchers, professionals, and students interested in exploring the intricacies of financial disclosures, reporting standards, and their implications for business practices. The journal's commitment to rigorously peer-reviewed articles fosters a robust academic discourse, making it an essential platform for innovative research and critical insights. Although currently not an Open Access publication, the Journal of Financial Reporting upholds high standards of academic excellence, contributing significantly to the field's knowledge base. Situated in Lakewood Ranch, Florida, the journal aims to bridge theoretical understanding with practical application, enhancing the quality of financial information provided to stakeholders globally.

International Journal of Accounting and Information Management

Elevating Standards in Accounting and Information Systems
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 1834-7649Frequency: 4 issues/year

The 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 ACCOUNTING & ECONOMICS

Advancing Knowledge in Accounting and Economics.
Publisher: ELSEVIERISSN: 0165-4101Frequency: 6 issues/year

JOURNAL OF ACCOUNTING & ECONOMICS, published by Elsevier, is a leading peer-reviewed journal in the fields of accounting, economics, and finance, providing a vibrant platform for the dissemination of groundbreaking research since its inception in 1979. With an impressive impact captured in its Q1 rankings across its categories—Accounting, Economics and Econometrics, and Finance—the journal ranks #11 in Accounting, #30 in Finance, and #73 in Economics according to Scopus. It serves as an essential resource for researchers, professionals, and students alike, fostering a deeper understanding of economic principles and accounting practices while promoting innovative methodologies and theories. Although it does not offer direct open access, the journal is committed to academic excellence and rigorous peer-review standards, ensuring that published works contribute significantly to the body of knowledge in its respective fields. With its address in Amsterdam, Netherlands, the journal invites contributions from scholars worldwide, emphasizing its international reach and impact.

International Journal of Managerial and Financial Accounting

Transforming Theory into Practice in the Accounting Sphere
Publisher: INDERSCIENCE ENTERPRISES LTDISSN: 1753-6715Frequency: 4 issues/year

International 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.

Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad

Advancing the Frontiers of Finance and Accounting
Publisher: ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTDISSN: 0210-2412Frequency: 4 issues/year

Spanish Journal of Finance and Accounting - Revista Española de Financiación y Contabilidad is a prestigious academic journal published by Routledge Journals, Taylor & Francis Ltd, dedicated to advancing knowledge in the fields of finance, accounting, and economics. With an ISSN of 0210-2412 and an E-ISSN of 2332-0753, this journal has been providing valuable insights to the academic community since its inception in 1996, and it continues to contribute to critical discourse in these disciplines through 2024. As a Q3-ranked journal in Accounting, Economics, and Finance for 2023, it serves as a vital platform for researchers, professionals, and students to publish noteworthy studies and engage with the latest trends and methodologies within the sector. While the journal maintains a traditional access model, it is recognized for its rigorous peer-review process and commitment to academic excellence, making it a respected source for statistical analysis, theoretical frameworks, and practical applications. The journal is positioned within a competitive landscape, with Scopus rankings that reflect its relevance and growing impact in the recent years, thus solidifying its role as a premier source for cutting-edge research in finance and accounting.

Accounting Forum

Navigating the Future of Accounting with Rigorous Insights
Publisher: TAYLOR & FRANCIS LTDISSN: 0155-9982Frequency: 4 issues/year

Welcome to the Accounting Forum, a premier journal dedicated to advancing the knowledge and practice of accounting and finance. Published by Taylor & Francis Ltd, this journal has established itself as a vital platform for high-quality research in the fields of accounting and finance, reflected in its impressive Q2 ranking within both disciplines as of 2023. With an ISSN of 0155-9982 and an E-ISSN of 1467-6303, the journal covers a diverse range of topics and methodologies that appeal to both academics and practitioners. Although currently not an Open Access journal, it remains accessible through various library resources, ensuring that cutting-edge research reaches those who can benefit from it. The Accounting Forum is known for its rigorous peer-review process and has continuously contributed to the dialogue on contemporary issues in the field, having converged its rich content from 2004 to 2024. As a researcher, professional, or student in business, management, or finance, you will find this journal an indispensable resource for the latest insights, trends, and empirical studies that shape the future of these critical domains.

ACCOUNTING REVIEW

Uncovering the Essentials of Contemporary Financial Issues
Publisher: AMER ACCOUNTING ASSOCISSN: 0001-4826Frequency: 6 issues/year

ACCOUNTING REVIEW, published by the American Accounting Association, stands as a leading academic journal in the fields of Accounting, Economics, and Finance. With a prestigious Q1 ranking in each of these categories for 2023, this journal showcases high-impact research that is instrumental for professionals, educators, and scholars alike. The journal, which has been actively published since 1996 and will continue through 2024, is known for its rigorous peer-review process and commitment to advancing knowledge in accounting theory and practice. Although it does not offer open access, the articles published in ACCOUNTING REVIEW provide significant insights and remain highly relevant due to their robust Scopus rankings, including being placed in the top 20th percentile across its major categories. This journal is essential for anyone looking to deepen their understanding of contemporary issues in accounting and finance.