Journal of Accounting in Emerging Economies
Scope & Guideline
Innovating Solutions for Sustainable Economic Growth
Introduction
Aims and Scopes
- Corporate Governance and Firm Performance:
Explores the relationship between governance structures (e.g., board composition, audit committees) and various performance metrics, emphasizing how governance affects firm outcomes in emerging economies. - Accounting Practices and Financial Reporting:
Investigates the quality and implications of accounting practices, including earnings management, disclosure practices, and the adoption of international standards like IFRS. - Institutional and Regulatory Frameworks:
Examines how institutional environments and regulatory frameworks impact accounting practices, corporate governance, and firm performance, particularly in the context of emerging markets. - Sustainability and Corporate Social Responsibility (CSR):
Focuses on the integration of sustainability and CSR into corporate practices, analyzing how these factors influence financial performance and stakeholder perceptions. - Risk Management and Audit Quality:
Studies the role of risk management frameworks and audit quality in enhancing organizational accountability and performance, particularly in sectors like banking and finance.
Trending and Emerging
- Impact of COVID-19 on Accounting Practices:
A surge in studies examining how the COVID-19 pandemic has influenced accounting practices, transparency, and accountability, highlighting the need for adaptive strategies in crisis situations. - Integration of Technology in Accounting:
Increasing focus on the role of technology, such as machine learning and data analytics, in enhancing financial disclosures and improving decision-making processes within firms. - Diversity in Corporate Governance:
Growing attention to the effects of board diversity, particularly gender diversity, on firm performance and governance quality, reflecting a broader global trend towards inclusive corporate governance. - Sustainability Reporting and ESG Factors:
Emerging themes around environmental, social, and governance (ESG) reporting practices, with research exploring how these factors impact corporate reputation and financial performance in emerging economies. - Political Connections and Corporate Performance:
An increasing number of studies are examining the implications of political connections on corporate governance and performance, shedding light on the unique political dynamics in emerging markets.
Declining or Waning
- Traditional Financial Reporting Metrics:
Research focusing solely on traditional financial metrics without the integration of non-financial indicators has become less frequent, reflecting a shift towards more holistic approaches in evaluating firm performance. - Generalized Studies on Accounting Systems:
Broad studies examining accounting systems without specific contextual relevance to emerging markets are declining, as the journal increasingly prioritizes context-specific research that addresses local challenges. - Focus on Western Accounting Practices:
There is a noticeable decrease in studies that merely replicate Western accounting practices in emerging economies without adapting to local contexts, indicating a move towards more relevant, localized research. - Static Risk Assessment Models:
Research employing static risk assessment models without considering dynamic changes in the business environment is waning, as there is a growing emphasis on adaptive risk management practices.
Similar Journals
Accounting in Europe
Connecting theory and practice in the European accounting landscape.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.
Current Issues in Auditing
Empowering Researchers to Tackle Current Auditing Issues.Current Issues in Auditing, published by the American Accounting Association, serves as a pivotal platform for scholarly discourse in the field of auditing and accounting. With an ISSN of 1936-1270 and an E-ISSN of 1936-1270, this journal is dedicated to examining contemporary challenges and advancements within the auditing domain. Despite its recent classification in the Q3 quartile of academic rankings, it provides a rich ground for both emerging and seasoned researchers to contribute to the evolving landscape of auditing practices. The journal spans a wide spectrum of topics, from regulatory changes to technological innovations in auditing, thus appealing to a diverse audience of professionals and students. Though it currently does not offer open access, its reputation within the Business, Management, and Accounting fields—ranked at #119 out of 176 in Scopus—underscores its significance for those seeking to deepen their understanding and engagement with current issues in auditing. The collection of articles from 2009 to 2024 reflects on critical developments, making it an essential resource for anyone involved in the audit profession.
Accounting and Finance
Innovating the intersection of finance, economics, and accounting.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 Management Accounting Research
Fostering dialogue and discovery in accounting research.The Journal of Management Accounting Research is a leading scholarly publication dedicated to advancing the field of management accounting. Published by the American Accounting Association in the United States, this journal focuses on original research that bridges theoretical and practical aspects of management accounting, guiding both researchers and practitioners in the financial landscape. With its scopus rankings placing it in the Q2 quartile for both Accounting and Business and International Management, it stands as a significant resource for scholars aiming to influence the contemporary discourse in these disciplines. Spanning the years from 2009 to 2024, the journal continues to be an essential platform for disseminating knowledge and fostering discussion among academics, professionals, and students in the domain of management accounting.
Journal of Business Finance & Accounting
Uncovering New Dimensions in Business ManagementJournal of Business Finance & Accounting, published by WILEY, stands as a premier academic journal dedicated to the rigorous exploration of issues in accounting, finance, and business management. With an impressive Q1 ranking in key categories such as Accounting and Finance, this journal has cemented its reputation within the academic community since its inception in 1974. Operating from its headquarters in Hoboken, New Jersey, the journal provides valuable insights and analyses, making it essential reading for researchers, practitioners, and students eager to stay at the forefront of evolving financial theories and practices. Although it does not currently operate on an open-access basis, its impact factor highlights its significance and influence, ensuring that published works reach a broad audience engaged in the multifaceted world of business finance. As it converges towards 2024, the journal continues to foster scholarly discussion and innovation, making substantial contributions to the fields of finance and accounting.
Review of Accounting and Finance
Fostering Innovation in Accounting and FinanceReview 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.
International Journal of Disclosure and Governance
Unveiling the complexities of disclosure and management.The International Journal of Disclosure and Governance, published by Palgrave Macmillan Ltd, is a pivotal platform in the fields of Accounting, Business, Economics, Finance, and Management. With an ISSN of 1741-3591 and an E-ISSN of 1746-6539, this esteemed journal serves as a valuable resource for researchers, professionals, and students alike, looking to explore the intricacies of governance and transparency in financial practices and corporate strategies. As evidenced by its performance, the journal has achieved a commendable Q2 ranking across multiple categories in 2023, signifying its influential role within academic discourse, particularly in Economics and International Management. With a history that spans from 2009 to 2024, the journal provides insights that are essential for advancing knowledge and practice in a rapidly evolving global environment. While it operates under a subscription model, the work published here remains impactful, ensuring readers have access to high-quality research that can drive both theory and application forward.
China Journal of Accounting Research
Illuminating the intersection of accounting and Chinese markets.China Journal of Accounting Research is a premier academic journal published by Elsevier, dedicated to advancing the field of accounting research with a particular focus on Chinese markets and practices. Since transitioning to an Open Access model in 2008, the journal has made significant strides in disseminating high-quality research that addresses contemporary issues in accounting and finance, reflecting its importance within the academic community. Ranked in the Q2 quartile for both Accounting and Finance in 2023, it stands out with notable Scopus rankings, including Rank #84 in Finance and Rank #49 in Accounting, placing it within the 73rd and 72nd percentiles, respectively. Spanning content from 2013 to 2024, this journal offers a rich tapestry of scholarly articles, reviews, and empirical studies, making it an essential resource for researchers, professionals, and students seeking insights into accounting practices within the dynamic Chinese economic landscape.
Pacific Accounting Review
Pioneering Insights for Financial ProfessionalsPacific Accounting Review is a prominent academic journal that serves as a vital platform for innovative research and critical insights in the fields of accounting and finance. Published by Emerald Group Publishing Ltd in the United Kingdom, this journal has established itself as a reputable source of knowledge since its inception in 1997. With robust indexing in Scopus, it currently ranks in the Q3 category for Accounting and Q2 for Finance, reflecting its significant contribution to these fields. The journal's focus encompasses a diverse range of topics, making it essential reading for researchers, professionals, and students eager to explore the latest trends, methodologies, and findings in accounting and finance. Although it is not open access, the journal maintains a commitment to academic excellence and encourages submissions that push the boundaries of theory and practice. The Pacific Accounting Review plays a critical role in shaping the future discourse of its subject areas and fostering academic collaboration globally.
Accounting Forum
Exploring Innovative Insights for Financial ExcellenceWelcome 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.