British Accounting Review

Scope & Guideline

Advancing the Future of Accounting Scholarship

Introduction

Welcome to your portal for understanding British Accounting Review, featuring guidelines for its aims and scope. Our guidelines cover trending and emerging topics, identifying the forefront of research. Additionally, we track declining topics, offering insights into areas experiencing reduced scholarly attention. Key highlights include highly cited topics and recently published papers, curated within these guidelines to assist you in navigating influential academic dialogues.
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

Asian Journal of Accounting and Governance

Empowering Insights for Effective Governance
Publisher: PENERBIT UNIV KEBANGSAAN MALAYSIAISSN: 2180-3838Frequency: 1 issue/year

Asian Journal of Accounting and Governance, published by Penerbit Universiti Kebangsaan Malaysia, is a vital resource in the field of accounting and governance studies. With its commitment to enhancing the scholarly discourse in Asia and beyond, the journal serves as a platform for innovative research, critical analyses, and discussions that address contemporary issues in accounting practices and governance frameworks. Although specific metrics such as HIndex or Scopus rankings may not be provided, the significance of this journal is underscored by its accessible and scholarly content aimed at researchers, professionals, and students alike. The journal is dedicated to the principles of open access, encouraging broad dissemination and engagement with cutting-edge research in the discipline. Embracing a multidisciplinary approach, the Asian Journal of Accounting and Governance aspires to contribute meaningfully to the understanding and advancement of effective accounting systems and governance practices within diverse contexts.

Accounting and Finance

Innovating the intersection of finance, economics, and accounting.
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 Accounting in Emerging Economies

Transforming Perspectives on Global Accounting Practices
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 2042-1168Frequency: 4 issues/year

The Journal of Accounting in Emerging Economies, published by Emerald Group Publishing Ltd, is a premier platform dedicated to advancing the field of accounting within the context of emerging economies. With an ISSN of 2042-1168 and an E-ISSN of 2042-1176, this journal spans comprehensive discussions and innovative research that contribute to the understanding of accounting systems and practices in developing regions. Its esteemed placement in various categories—ranked Q2 in Accounting, Q1 in Development, and Q1 in Sociology and Political Science as of 2023—underscores its significance and impact, particularly in addressing the intersection of economic development and societal dynamics. The journal's contributions are reflected in its Scopus rankings, placing it within the top 10% of Sociology and Political Science and top 20% in Accounting. Engaging with the journal not only offers researchers and professionals valuable insights into contemporary issues but also promotes a crucial discourse around sustainable development practices globally. Published continuously from 2015 to 2024, the Journal of Accounting in Emerging Economies remains a vital resource for academics, practitioners, and students dedicated to exploring the evolving landscape of accounting in socio-economically diverse settings.

Accounting in Europe

Connecting theory and practice in the European accounting landscape.
Publisher: ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTDISSN: 1744-9480Frequency: 3 issues/year

Accounting in Europe is a distinguished peer-reviewed journal published by Routledge Journals, Taylor & Francis Ltd, focusing on the critical intersections of accounting practice in the European context. With an ISSN of 1744-9480 and an E-ISSN of 1744-9499, this journal is essential for researchers and professionals navigating the complexities of accounting and finance in a rapidly evolving global landscape. It has been recognized for its scholarly contributions, achieving Q2 rankings in 2023 across multiple categories including Accounting, Business and International Management, and Finance. The journal's impressive Scopus rankings—43rd in Accounting and 78th in Finance—underscore its influence and relevance, placing it in the top quartile of academic discourse. Published in the UK and accessible through traditional and digital formats, Accounting in Europe serves as a vital resource for innovative research, policy discussions, and theoretical advancements, catering to an audience dedicated to enhancing the field's knowledge and impact.

Review of Accounting and Finance

Cultivating Excellence in Economic Research
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.

Revista de Contabilidad-Spanish Accounting Review

Fostering Innovation in Financial Insights.
Publisher: UNIV MURCIAISSN: 1138-4891Frequency: 2 issues/year

Revista de Contabilidad-Spanish Accounting Review, published by the Universidad de Murcia, is a prestigious open-access journal dedicated to advancing the field of accounting and finance. Since its inception in 1997, the journal has aimed to foster high-quality research and disseminate innovative findings that contribute significantly to the international accounting community. With an ISSN of 1138-4891 and an E-ISSN of 1988-4672, this journal proudly embodies a commitment to accessibility, allowing researchers, practitioners, and students to engage with a wealth of knowledge without financial barriers. As of 2023, it holds a respectable position in the Scopus rankings, being placed in the Q3 category within Accounting, with a ranking of #98/176 and a percentile standing at 44th. The Revista covers a wide array of topics including financial reporting, auditing, and managerial accounting, and is a pivotal platform for groundbreaking studies that shape the discipline. Located in the vibrant academic setting of Murcia, Spain, this journal is essential reading for those looking to stay abreast of contemporary developments in accounting research.

Accounting Forum

Inspiring Excellence in Accounting Research and Practice
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.

Revista de Gestao Financas e Contabilidade

Bridging Theory and Practice in Finance and Accounting
Publisher: EDITORA UNIV ESTADO BAHIAISSN: 2238-5320Frequency: 4 issues/year

Revista de Gestão Finanças e Contabilidade, with ISSN 2238-5320, is a leading platform for interdisciplinary research in the fields of finance management and accounting, published by EDITORA UNIV ESTADO BAHIA. Based in the vibrant city of Salvador, Brazil, this journal seeks to bridge the gap between theoretical frameworks and practical applications in finance and accounting disciplines, making it an essential resource for researchers, professionals, and students alike. Though currently not an open-access publication, it offers a wealth of knowledge that enriches academic discourse and fosters innovative solutions to contemporary issues in the financial sector. The journal is committed to supporting the advancement of financial literacy, ethical accounting practices, and responsible management through quality research and insightful articles. Join the community of scholars and practitioners dedicated to pushing the boundaries of knowledge in finance and accounting by exploring the enriching content of this esteemed journal.

Journal of Accounting Auditing and Finance

Shaping the future of finance with impactful 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.

International Journal of Accounting

Pioneering Insights for Global Financial Practices.
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.