Ejaafr welcomes research papers in accounting theory, management accounting, financial accounting, accounting ethics, accounting information systems, accounting methods. An openaccess publisher of journals covering a wide range of academic disciplines,provides publishing serves the worlds research and scholarly communities. The following is a list of the most cited articles based on citations published in the last three years, according to crossref. Article pdf available in research journal of finance and accounting 4 1.
Accounting information list of high impact articles ppts. The accounting journal entries on this page will show you what journal entries look like, how they affect the business bookkeeping and how you can use them for your benefit. The financial collapse of the enron corporation and its impact in the. Under the doubleentry system, there are mainly 7 different types of journal in accounting. Issue 6 2014 the transnational regulation of accounting. Jmar editors have published in topranking accounting academic journals a combined number of 112 times.
Integrated reporting, corporate governance, and the future of. In june 2014, the fasb released transfers and servicing topic 860, repurchasetomaturity transactions. What is ledger and how to post ledger, what is trial. This paper presents rankings of accounting journals disaggregated by topical area ais, audit, financial, managerial, tax, and other and methodology analytical, archival, experimental, and other. Integrated reporting, corporate governance, and the future. All pdf papers are searchable using the find utility in adobe acrobat reader. An examination of accounting for repurchase agreements steven w. The journal of finance and accountancy jfa publishes original, unpublished studies related to financial and accounting topics in business and education. Transactions are primarily recorded in the journal and thereafter posted to the ledger. Most companies use both a general journal and a set of specialized journals. February 2014 hedge accounting under ifrs 9 3 the addition of the new hedge accounting requirements mean that, for the first time, the application of ifrs 9 will be a serious consideration for nonfinancial entities. Ranked within the top 10 businessfinance journals in the world, the journal of accounting research is pleased to announce a 2018 impact factor of 4. Accounting information systems implementation and management.
Recent journal of accounting and economics articles recently published articles from journal of accounting and economics. We find that only for the financial topical area and archival methodology does the traditional top3 characterization of the best journals. Vol 39, 2015 vol 38, 2014 vol 37, 20 vol 36, 2012 vol 35. International journal of business and social science vol. By closing this message, you are consenting to our use of cookies.
Management accounting list of high impact articles. A journal entry is made for each transaction showing the accounts and amounts to be debited and credited. Discover the business management and accounting journals. Accounting information is the collection, storage and processing of financial and accounting data that are used by decision makers. All journal articles featured in accounting forum vol 44 issue 2. Recent journal of accounting and economics articles elsevier.
The new standard is as a result of a convergence project between the two boards. Here is the video about introduction to accounting,and we discussed what is journal and how to pass journal entries. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. Issue 6 2015 public sector accounting and accountability in an era of austerity. Managerial accounting is the process of identifying, measuring, analyzing, interpreting, and communicating information for the pursuit of an organizations goals. Welcome to elseviers business management and accounting journals. We update this page regularly so bookmark us and keep coming back so you dont miss out. This bypasses the business bank account because you dont want the bank balance in the software to be affected when you enter this transaction that comes from a completely. Journal of financial reporting and accounting emerald insight. An accounting information system is generally a computerbased method for tracking accounting activity in conjunction with. Unethical accounting and financial practices designed to.
The journal of accounting education jaed is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. An integrated financial report should be able to explain the mission and purpose of an organization, outline the governance and monitoring methods used to ensure compliance with this mission, and. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing. The standard defines a repurchasetomaturity transaction as a repurchase agreement in which the settlement date of the agreement to repurchase a transferred financial asset is at the maturity date of that financial asset and the agreement would not require the transferor to reacquire the financial asset fasb 2014. Collectively, we shape the future of accounting through teaching, research, and a powerful network, ensuring our position as thought leaders in accounting. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting. The relevance of keiretsu affiliation on disclosure quality in contemporary japanese economy.
International journal of behavioural accounting and finance. Desai 2005 states that the corporate profits are the measurement that is central to capital allocation within the. The cpa journal is a publication of the new york state society of cpas, and is internationally recognized as an outstanding, technicalrefereed publication for accounting practitioners, educators, and other financial professionals all over the globe. How we measure reads a read is counted each time someone views a publication. To learn about our use of cookies and how you can manage your cookie settings, please see our cookie policy. The examples further down this page represent the typical types of. Select to receive all alerts or just ones for the topics that interest you most. A wide range of methodologies and topics are encouraged and covered. International journal of finance and accounting, 2018 74, pp. If the address matches an existing account you will receive an email with instructions to retrieve your username. How accounting journal entries benefit small business owners if you buy something for your business using personal money, you can bring it into the books with a journal. Issue 7 2014 special issue on integrated reporting.
Citescore values are based on citation counts in a given year e. The irs announced that form 1023, application for recognition of exemption under section 501 c 3, must now be submitted electronically. Be the first to know when the jofa publishes breaking news about tax, financial reporting, auditing, or other topics. Global journal of management and business research. Accounting online journals omics international journal of. Ifrs 15 and us based financial accounting standard boardfasb asu 201409 published a new revenue standard.
Journal of accounting education, advances in accounting, a model of green bank marketing, bulletin of business and economics bbe. An accountant must follow a set of rules and regulations termed as generally accepted accounting principles. This process is closely connected to the implementation of it solutions. The scope of acceptable articles embraces any research methodology and any accountingrelated subject. This paper examines radical reform of the chinese public accounting profession in the 1990s. An accounting information system is generally a computerbased method for tracking accounting activity in conjunction with information technology resources.
There is an ongoing discussion within management accounting research regarding how to work with performance measures. The objective of ijea is to establish an effective channel of communication between policy makers, government agencies, academic and research institutions and persons concerned with the complex role of economics and accounting in society. Ijbaf welcomes theoretical or empirical papers demonstrating how human behaviour affects accounting or finance or viceversa. Tax season is the time of year when every other tax professional is focusing on completing returns for their clients, leaving the marketing field open and ready for you to dominate. Accounting journals are kept by the accounting and finance departments of all kinds of businesses. The journal had been published since 1963 by the accounting research center arc at the university of chicago booth school of business. A person who is in charge of accounting is known as an accountant.
Various methods have been used to determine the leading accounting journals, including surveys of faculty members, and methods based on the number of times the journals articles were cited. The international dimension is emphasised in order to overcome cultural and national barriers and to meet the needs of. Accounting performance of smes and effect of accounting information system. This work and the related pdf file are licensed under a creative commons attribution 4. For many of them, hedge accounting will be the most significant effect of the reform of the accounting for financial instruments. How we measure reads a read is counted each time someone views a. European journal of accounting, auditing and finance. Journal of accountancy accounting, tax, auditing news. It may be handled by a bookkeeper at small firms or with large number of employees at larger companies. The cpa journal the voice of the accounting profession. Accounting information list of high impact articles. As mentioned in our previous lesson, the word journals doesnt just mean journal entries debits and credits but is also the term used for the books of first entry an accounting journal used to be an actual physical book that the bookkeeper would use to make accounting entries, but of course, these days transactions are often entered in computerized accounting programs that do a lot of. Read full text articles or submit your research for publishing. Journal of accounting research wiley online library.
A variety of academic journals publish accounting and auditing research publishing in leading accounting journals affects many aspects of an accounting researchers career, including reputation, salary, and promotion. Journal of financial reporting and accounting emerald. Using accounting information system and how using ais impact accounting performance harash, 2014. Ijbaf publishes research focusing on behavioural issues in accounting and finance across financial markets, corporate or governmental contexts in different countries. Journal of financial reporting and accounting available volumes and issues. Calls for papers can be a great opportunity to publish your research, so make sure you visit our calls for papers page too. The financial collapse of the enron corporation and its impact in the united states capital market. The financial collapse of the enron corporation and its. The journal of accounting and economics encourages the application of economic theory to the explanation of accounting phenomena. Accounting today is the most trusted source of online business news for the accounting community. Record transaction data in journals after transaction data have been captured on source documents, the next step is to record the data in a journal. Beginning in 2001, the journal of accounting research. Abstract repurchase agreements have been a source of debate in the last few years. Edited by cpas for cpas, it aims to provide accounting and other financial professionals with.
International journal of economics and accounting ijea. The journal provides a vehicle for making results of empirical studies available to educators and for. Penman and julie lei zhu 2014 accounting anomalies, risk, and return. The journal of management accounting research is included in the most recent editions of the following research publication rankings and indices. Ranking accounting journals by topical area and methodology. It publishes original research in all areas of accounting that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. Management accounting list of high impact articles ppts. The journal of accounting research publishes original research using analytical, empirical, experimental, and field study methods in accounting research. When you make a financial transaction, you make a journal entry in your accounting journal to record that transaction. Accounting online journals omics international journal. The most common special journals are the sales journal, the purchases journal, the cash receipts journal, and the.
In the process of developing new forms of performance measurement the task of choosing business metrics is central. In the 1960s, thomson reuters invented the impact factor, a tool for ranking and evaluating journals. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. An examination of accounting for repurchase agreements. Most downloaded management accounting research articles. The transaction is recorded in the general journal or one of the special journals for the most active accounts. Volume 27, 2020 vol 26, 2019 vol 25, 2018 vol 24, 2017 vol 23, 2016 vol 22, 2015 vol 21, 2014 vol 20, 20 vol 19, 2012 vol 18, 2011 vol 17, 2010 vol 16, 2009 vol.
Journal of management accounting research, 2011, volume 21, pp. Elsevier is a leading publisher in the fields of business and management, publishing highly. As a result, it is still necessary to address how using ais correlate with accounting. And no large corporation has less than two accounts to use for their transactions. Scopus sjr journal rankings 2014 australian business deans council. The first step, hence, in making the journal is to identify the number of accounts. Introduction to accounting journal ledger trial balance. Accounting performance of smes and effect of accounting.
In particular, the paper seeks to provide a more nuanced. Jan 18, 2020 science and education publishing, publisher of open access journals in the scientific, technical and medical fields. The journal of accounting research is a generalinterest accounting journal. Here youll find the latest research, topical article selections, journal news, and more.
In recognition of this, enjoy free access to top cited research that contributes to both the 2018 impact factor, and fiveyear impact factor. Studies reflecting issues and solutions to concerns like budgeting, taxation, methods, investments, regulatory procedures, and business financial analysis based on actual performance are appropriate topics. Science and education publishing, publisher of open access journals in the scientific, technical and medical fields. A journal is a detailed account that records all the financial transactions of a business, so that they can then be used for future reconciling of and transfer to other official.
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