Journal of Accounting in Emerging Economies

Scope & Guideline

Illuminating Pathways in the Evolving Accounting Landscape

Introduction

Explore the comprehensive scope of Journal of Accounting in Emerging Economies 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 Journal of Accounting in Emerging Economies in depth and align your research initiatives with current academic trends.
LanguageEnglish
ISSN2042-1168
PublisherEMERALD GROUP PUBLISHING LTD
Support Open AccessNo
CountryUnited Kingdom
TypeJournal
Convergefrom 2015 to 2024
AbbreviationJ ACCOUNT EMERG ECON / J. Account. Emerg. Econ.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressFloor 5, Northspring 21-23 Wellington Street, Leeds, W YORKSHIRE LS1 4DL, ENGLAND

Aims and Scopes

The Journal of Accounting in Emerging Economies is dedicated to advancing the understanding of accounting practices, corporate governance, and financial reporting in emerging economies. It aims to provide a platform for high-quality research that addresses the unique challenges and opportunities faced by these economies, with a focus on both theoretical and empirical contributions.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
Recent publications in the Journal of Accounting in Emerging Economies reveal several trending themes that reflect current challenges and innovations in accounting practices and corporate governance in emerging markets. This section outlines the emerging scopes that are gaining traction among researchers.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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

As the journal evolves, certain themes and topics that were once prominent have shown a decline in publication frequency. This section highlights these waning scopes, indicating shifts in research focus or changes in the relevance of specific issues within the context of emerging economies.
  1. 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.
  2. 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.
  3. 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.
  4. 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.

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