British Accounting Review

Scope & Guideline

Shaping Insights, Elevating Practices

Introduction

Welcome to the British Accounting Review 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 British Accounting Review, 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
ISSN0890-8389
PublisherELSEVIER SCI LTD
Support Open AccessNo
CountryUnited States
TypeJournal
Convergefrom 1988 to 2024
AbbreviationBRIT ACCOUNT REV / Brit. Account. Rev.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address125 London Wall, London EC2Y 5AS, ENGLAND

Aims and Scopes

The British Accounting Review focuses on advancing the understanding of accounting practices and their implications for businesses and society. The journal aims to bridge theoretical frameworks with practical applications, fostering interdisciplinary approaches to accounting research.
  1. Accounting Practices and Standards:
    Explores the evolution of accounting standards and practices, including historical perspectives and contemporary implications for financial reporting.
  2. Corporate Governance and Accountability:
    Investigates the dynamics of corporate governance structures, including the roles of boards, shareholders, and stakeholders in enhancing accountability.
  3. Financial Management and Reporting:
    Focuses on the mechanisms of financial management, including financial statement analysis, earnings management, and the effects of disclosure practices on market perceptions.
  4. Sustainability and Corporate Social Responsibility (CSR):
    Examines the integration of sustainability metrics and CSR into accounting practices, emphasizing the role of environmental and social governance in corporate strategies.
  5. Technological Impact on Accounting:
    Studies the implications of digital transformation, including the use of AI and machine learning in predicting financial outcomes and improving audit processes.
  6. International Accounting and Regulation:
    Analyzes the impact of international regulatory frameworks on accounting practices, with a particular focus on cross-border issues and compliance challenges.
The British Accounting Review has seen a significant evolution in its thematic focus, with emerging trends reflecting broader societal changes and advancements in technology. This section highlights the key areas gaining traction in recent publications.
  1. Integration of ESG Factors:
    There is a marked increase in research related to Environmental, Social, and Governance (ESG) factors, reflecting a growing acknowledgment of their importance in corporate performance and investor decision-making.
  2. Impact of Digital Transformation:
    The influence of digital technologies, including machine learning and blockchain, on accounting practices and auditing processes is becoming a prominent theme, indicating a shift towards modernizing the field.
  3. Corporate Governance and Stakeholder Theory:
    Research increasingly focuses on the interplay between corporate governance mechanisms and stakeholder interests, emphasizing accountability and transparency in decision-making.
  4. Behavioral Aspects of Accounting:
    Emerging themes explore behavioral finance and the psychological factors influencing managerial decisions, audit judgments, and investor behavior.
  5. Globalization and Cross-Border Accounting Issues:
    The complexities of globalization are drawing attention, with studies addressing cross-border regulatory challenges and the impact of international accounting standards on local practices.

Declining or Waning

Recent trends indicate a shift away from certain traditional themes that have been less frequently addressed in recent publications. This decline reflects changing priorities and the emergence of new areas of focus within the field of accounting.
  1. Historical Accounting Practices:
    While historical perspectives on accounting have been a staple, recent publications indicate a waning interest in purely historical analyses, with a shift towards contemporary applications and implications.
  2. Conventional Financial Analysis Techniques:
    Traditional techniques of financial analysis, such as ratio analysis and static models, appear to be declining in favor of more dynamic and integrated approaches that account for broader stakeholder impacts.
  3. Local Regulatory Compliance Studies:
    Research focused on local regulatory compliance has decreased, as there is a growing emphasis on global standards and cross-border regulatory implications.
  4. Basic Audit Procedures:
    There has been less emphasis on basic audit procedures and practices, with a shift towards more complex issues such as fraud detection and the role of technology in auditing.
  5. Single-Dimensional Performance Metrics:
    The focus on single-dimensional metrics of performance, such as profit maximization, is declining in favor of multidimensional approaches that incorporate social and environmental factors.

Similar Journals

ACCOUNTING REVIEW

Pioneering Research for Professionals and Scholars Alike
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.

International Journal of Accounting and Information Management

Advancing Knowledge at the Intersection of Accounting and Technology
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 Auditing and Finance

Elevating financial discourse through rigorous research.
Publisher: SAGE PUBLICATIONS INCISSN: 0148-558XFrequency: 4 issues/year

Journal of Accounting Auditing and Finance, published by SAGE Publications Inc, is a leading academic journal with a rich history dating back to 1986, focusing on the intersection of accounting, auditing, and finance. With an impressive impact factor and categorized in the top quartiles across multiple fields, it ranks Q2 in Accounting and Q1 in both Economics, Econometrics and Finance (miscellaneous) and Finance as of 2023. The journal aims to advance the understanding of complex financial issues and enhance the practice of accounting and auditing through rigorous peer-reviewed research, providing a vital resource for researchers, professionals, and students alike. Located in the United States, this prestigious journal stands out in the landscape of financial literature, making significant contributions to ongoing discourse and innovation in the field.

Contabilidade Gestao e Governanca

Connecting Academics and Practitioners for Knowledge Equity
Publisher: UNIV BRASILIA, BUS ADM DEPTISSN: 1984-3925Frequency: 3 issues/year

Contabilidade Gestao e Governanca is an esteemed open-access journal published by the Universidade de Brasília, focusing on the dynamic fields of accounting, management, and governance. Since its inception in 1998, this journal has committed itself to fostering scholarly communication and research dissemination within the realm of business administration. With an ISSN of 1984-3925, it offers valuable insights and innovative research findings to academics, practitioners, and students alike. The journal emphasizes rigorous peer review and strives to enhance the understanding of accounting practices and governance frameworks, making it a vital resource for those seeking to advance their knowledge in these critical areas. The journal's dedication to open access ensures that its high-quality content is readily available to a global audience, promoting knowledge equity and collaboration in the field.

International Journal of Managerial and Financial Accounting

Shaping the Future of Accounting through Rigorous Research
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.

Review of Accounting and Finance

Bridging Theory and Practice in Financial Scholarship
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 1475-7702Frequency: 4 issues/year

Review of Accounting and Finance, published by EMERALD GROUP PUBLISHING LTD, is a prestigious academic journal with a longstanding commitment to advancing scholarship in the fields of accounting, finance, and economics. With an ISSN of 1475-7702 and E-ISSN of 1758-7700, this journal has established itself as a key resource for researchers, professionals, and students seeking robust empirical and theoretical insights. It enjoys a strong reputation, reflected in its 2023 Scopus rankings, where it is positioned in the top quartile for Economics and Finance, and holds a Q2 category in Accounting. The journal covers a wide range of topics, aiming to foster discussion and disseminate knowledge that bridges the gap between theory and practice. Although it does not offer open access, its comprehensive scope is invaluable for those dedicated to understanding the complexities of financial systems and accounting practices from a global perspective. Published continuously from 2002 to 2024, the Review of Accounting and Finance is an essential outlet for innovative research that drives the discipline forward.

Accounting Perspectives

Fostering Excellence in Accounting Scholarship.
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.

Asian Review of Accounting

Connecting researchers and practitioners in the world of finance.
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 1321-7348Frequency: 3 issues/year

Asian Review of Accounting is a distinguished journal published by Emerald Group Publishing Ltd, dedicated to advancing the field of accounting through rigorous research and thoughtful analysis. Established in 1992 and continuing its commitment to academic excellence through 2024, the journal plays a vital role in disseminating knowledge within the realms of accounting and finance, reflected in its Q3 ranking in both fields for 2023. The journal invites submissions that address contemporary issues, methodologies, and innovations in accounting practices and financial management, thereby serving as a platform for researchers, professionals, and students alike to explore and contribute to this ever-evolving discipline. Despite not offering open access, the journal maintains a strong impact in the scholarly community, with Scopus rankings placing it in the competitive 50th percentile for Business, Management, and Accounting. Engaging with the Asian Review of Accounting means participating in a dialogue that shapes the future of accounting research and practice in Asia and beyond.

Accounting and Finance

Fostering excellence in financial research and application.
Publisher: WILEYISSN: 0810-5391Frequency: 5 issues/year

Accounting and Finance is a premier journal published by WILEY that serves as a significant platform for interdisciplinary research in the dynamic fields of accounting, finance, and economics. With a commitment to advancing knowledge and practice, this journal has maintained a strong presence since its inception in 1979 and continues to attract high-quality contributions that address contemporary challenges and trends. It holds an impressive impact factor, reflecting its rigorous peer-review process and the high citation rates of its publications. Categorized in the second and first quartiles across multiple fields, including accounting and economic finance, it ranks highly among its peers, notably achieving a rank of #39 out of 176 in Accounting and #40 out of 242 in Economics, Econometrics, and Finance (miscellaneous). While it does not offer Open Access options, the journal remains accessible through academic institutions and libraries, promoting the dissemination of knowledge to researchers, industry professionals, and students alike. Recognized for its scholarly contributions and practical implications, Accounting and Finance continues to shape the discourse in its respective fields, making it an essential resource for anyone seeking to deepen their understanding of financial systems and regulatory frameworks.

Journal of Financial Reporting

Advancing the Future of Financial Transparency
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.