Abacus-A Journal of Accounting Finance and Business Studies
Scope & Guideline
Exploring the Frontiers of Accounting Excellence
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.
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