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Publisher: Inderscience Publishers   (Total: 424 journals)

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Showing 1 - 200 of 424 Journals sorted alphabetically
African J. of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
African J. of Economic and Sustainable Development     Hybrid Journal   (Followers: 11)
Afro-Asian J. of Finance and Accounting     Hybrid Journal   (Followers: 7, SJR: 0.205, h-index: 3)
American J. of Finance and Accounting     Hybrid Journal   (Followers: 18)
Asian J. of Management Science and Applications     Hybrid Journal   (Followers: 4)
Atoms for Peace: an Intl. J.     Hybrid Journal   (Followers: 3, SJR: 0.103, h-index: 1)
Electronic Government, an Intl. J.     Hybrid Journal   (Followers: 15, SJR: 0.185, h-index: 23)
EuroMed J. of Management     Hybrid Journal  
European J. of Cross-Cultural Competence and Management     Hybrid Journal   (Followers: 6)
European J. of Industrial Engineering     Hybrid Journal   (Followers: 8, SJR: 0.987, h-index: 16)
European J. of Intl. Management     Hybrid Journal   (Followers: 1, SJR: 0.258, h-index: 10)
Global Business and Economics Review     Hybrid Journal   (Followers: 1, SJR: 0.13, h-index: 7)
Interdisciplinary Environmental Review     Hybrid Journal   (Followers: 3)
Intl. J. of Abrasive Technology     Hybrid Journal   (Followers: 2, SJR: 0.207, h-index: 10)
Intl. J. of Accounting and Finance     Hybrid Journal   (Followers: 11)
Intl. J. of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 13, SJR: 0.143, h-index: 9)
Intl. J. of Ad Hoc and Ubiquitous Computing     Hybrid Journal   (Followers: 8, SJR: 0.245, h-index: 13)
Intl. J. of Adaptive and Innovative Systems     Hybrid Journal   (Followers: 1)
Intl. J. of Additive and Subtractive Materials Manufacturing     Hybrid Journal  
Intl. J. of Advanced Intelligence Paradigms     Hybrid Journal   (Followers: 3, SJR: 0.39, h-index: 5)
Intl. J. of Advanced Mechatronic Systems     Hybrid Journal   (Followers: 2, SJR: 0.212, h-index: 7)
Intl. J. of Advanced Media and Communication     Hybrid Journal   (Followers: 22, SJR: 0.103, h-index: 9)
Intl. J. of Advanced Operations Management     Hybrid Journal   (Followers: 7, SJR: 0.24, h-index: 4)
Intl. J. of Aerodynamics     Hybrid Journal   (Followers: 19)
Intl. J. of Agent-Oriented Software Engineering     Hybrid Journal   (Followers: 4)
Intl. J. of Agile and Extreme Software Development     Hybrid Journal   (Followers: 4)
Intl. J. of Agile Systems and Management     Hybrid Journal   (Followers: 7, SJR: 0.212, h-index: 8)
Intl. J. of Agricultural Resources, Governance and Ecology     Hybrid Journal   (Followers: 2, SJR: 0.125, h-index: 17)
Intl. J. of Alternative Propulsion     Hybrid Journal   (Followers: 5, SJR: 0.103, h-index: 9)
Intl. J. of Applied Cryptography     Hybrid Journal   (Followers: 10, SJR: 0.401, h-index: 9)
Intl. J. of Applied Decision Sciences     Hybrid Journal   (Followers: 4, SJR: 0.455, h-index: 11)
Intl. J. of Applied Management Science     Hybrid Journal   (Followers: 5, SJR: 0.369, h-index: 10)
Intl. J. of Applied Nonlinear Science     Hybrid Journal   (Followers: 1)
Intl. J. of Applied Pattern Recognition     Hybrid Journal   (Followers: 3)
Intl. J. of Applied Systemic Studies     Hybrid Journal   (SJR: 0.138, h-index: 5)
Intl. J. of Arab Culture, Management and Sustainable Development     Hybrid Journal   (Followers: 8)
Intl. J. of Artificial Intelligence and Soft Computing     Hybrid Journal   (Followers: 7)
Intl. J. of Arts and Technology     Hybrid Journal   (Followers: 6, SJR: 0.114, h-index: 10)
Intl. J. of Auditing Technology     Hybrid Journal   (Followers: 5)
Intl. J. of Automation and Control     Hybrid Journal   (Followers: 9, SJR: 0.297, h-index: 7)
Intl. J. of Automation and Logistics     Hybrid Journal   (Followers: 5)
Intl. J. of Automotive Composites     Hybrid Journal   (Followers: 2)
Intl. J. of Automotive Technology and Management     Hybrid Journal   (Followers: 6, SJR: 0.356, h-index: 15)
Intl. J. of Autonomic Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Autonomous and Adaptive Communications Systems     Hybrid Journal   (Followers: 4, SJR: 0.125, h-index: 10)
Intl. J. of Aviation Management     Hybrid Journal   (Followers: 5)
Intl. J. of Banking, Accounting and Finance     Hybrid Journal   (Followers: 12, SJR: 0.153, h-index: 5)
Intl. J. of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 7)
Intl. J. of Behavioural and Healthcare Research     Hybrid Journal   (Followers: 7)
Intl. J. of Bibliometrics in Business and Management     Hybrid Journal  
Intl. J. of Big Data Intelligence     Hybrid Journal   (Followers: 12)
Intl. J. of Bio-Inspired Computation     Hybrid Journal   (Followers: 1, SJR: 0.77, h-index: 25)
Intl. J. of Bioinformatics Research and Applications     Hybrid Journal   (Followers: 14, SJR: 0.231, h-index: 13)
Intl. J. of Biomechatronics and Biomedical Robotics     Hybrid Journal   (Followers: 4)
Intl. J. of Biomedical Engineering and Technology     Hybrid Journal   (Followers: 4, SJR: 0.213, h-index: 10)
Intl. J. of Biomedical Nanoscience and Nanotechnology     Hybrid Journal   (Followers: 6)
Intl. J. of Biometrics     Hybrid Journal   (Followers: 4, SJR: 0.244, h-index: 10)
Intl. J. of Biotechnology     Hybrid Journal   (Followers: 5, SJR: 0.128, h-index: 15)
Intl. J. of Bonds and Derivatives     Hybrid Journal   (Followers: 1)
Intl. J. of Business and Emerging Markets     Hybrid Journal   (Followers: 2)
Intl. J. of Business and Globalisation     Hybrid Journal   (Followers: 1, SJR: 0.21, h-index: 7)
Intl. J. of Business and Systems Research     Hybrid Journal   (Followers: 1, SJR: 0.205, h-index: 11)
Intl. J. of Business Competition and Growth     Hybrid Journal   (Followers: 6)
Intl. J. of Business Continuity and Risk Management     Hybrid Journal   (Followers: 14)
Intl. J. of Business Environment     Hybrid Journal   (Followers: 3)
Intl. J. of Business Excellence     Hybrid Journal   (Followers: 3, SJR: 0.333, h-index: 12)
Intl. J. of Business Forecasting and Marketing Intelligence     Hybrid Journal   (Followers: 6)
Intl. J. of Business Governance and Ethics     Hybrid Journal   (Followers: 4, SJR: 0.222, h-index: 8)
Intl. J. of Business Information Systems     Hybrid Journal   (Followers: 18, SJR: 0.264, h-index: 18)
Intl. J. of Business Innovation and Research     Hybrid Journal   (Followers: 9, SJR: 0.273, h-index: 13)
Intl. J. of Business Intelligence and Data Mining     Hybrid Journal   (Followers: 29, SJR: 0.196, h-index: 13)
Intl. J. of Business Intelligence and Systems Engineering     Hybrid Journal  
Intl. J. of Business Performance and Supply Chain Modelling     Hybrid Journal   (Followers: 13)
Intl. J. of Business Performance Management     Hybrid Journal   (Followers: 6, SJR: 0.194, h-index: 15)
Intl. J. of Business Process Integration and Management     Hybrid Journal   (Followers: 13, SJR: 0.172, h-index: 15)
Intl. J. of Chinese Culture and Management     Hybrid Journal   (Followers: 5)
Intl. J. of Circuits and Architecture Design     Hybrid Journal   (Followers: 6)
Intl. J. of Cloud Computing     Hybrid Journal   (Followers: 26)
Intl. J. of Cognitive Biometrics     Hybrid Journal   (Followers: 1)
Intl. J. of Cognitive Performance Support     Hybrid Journal   (Followers: 4)
Intl. J. of Collaborative Engineering     Hybrid Journal  
Intl. J. of Collaborative Enterprise     Hybrid Journal  
Intl. J. of Collaborative Intelligence     Hybrid Journal  
Intl. J. of Communication Networks and Distributed Systems     Hybrid Journal   (Followers: 7, SJR: 0.262, h-index: 9)
Intl. J. of Competitiveness     Hybrid Journal   (Followers: 1)
Intl. J. of Complexity in Applied Science and Technology     Hybrid Journal  
Intl. J. of Complexity in Leadership and Management     Hybrid Journal   (Followers: 23)
Intl. J. of Computational Biology and Drug Design     Hybrid Journal   (Followers: 1, SJR: 0.272, h-index: 8)
Intl. J. of Computational Complexity and Intelligent Algorithms     Hybrid Journal   (Followers: 1)
Intl. J. of Computational Economics and Econometrics     Hybrid Journal   (Followers: 5)
Intl. J. of Computational Intelligence in Bioinformatics and Systems Biology     Hybrid Journal   (Followers: 10)
Intl. J. of Computational Intelligence Studies     Hybrid Journal   (Followers: 2)
Intl. J. of Computational Materials Science and Surface Engineering     Hybrid Journal   (Followers: 6, SJR: 0.159, h-index: 6)
Intl. J. of Computational Science and Engineering     Hybrid Journal   (Followers: 2, SJR: 0.34, h-index: 12)
Intl. J. of Computational Systems Engineering     Hybrid Journal  
Intl. J. of Computational Vision and Robotics     Hybrid Journal   (Followers: 4, SJR: 0.123, h-index: 4)
Intl. J. of Computer Aided Engineering and Technology     Hybrid Journal   (Followers: 2, SJR: 0.112, h-index: 7)
Intl. J. of Computer Applications in Technology     Hybrid Journal   (Followers: 3, SJR: 0.309, h-index: 20)
Intl. J. of Computers in Healthcare     Hybrid Journal   (Followers: 2)
Intl. J. of Computing Science and Mathematics     Hybrid Journal   (Followers: 2, SJR: 0.385, h-index: 10)
Intl. J. of Continuing Engineering Education and Life-Long Learning     Hybrid Journal   (Followers: 3, SJR: 0.217, h-index: 16)
Intl. J. of Convergence Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Corporate Governance     Hybrid Journal   (Followers: 4)
Intl. J. of Corporate Strategy and Social Responsibility     Hybrid Journal   (Followers: 1)
Intl. J. of Creative Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Critical Accounting     Hybrid Journal   (Followers: 2)
Intl. J. of Critical Computer-Based Systems     Hybrid Journal   (SJR: 0.22, h-index: 6)
Intl. J. of Critical Infrastructures     Hybrid Journal   (Followers: 3, SJR: 0.277, h-index: 18)
Intl. J. of Data Analysis Techniques and Strategies     Hybrid Journal   (Followers: 5, SJR: 0.381, h-index: 10)
Intl. J. of Data Mining and Bioinformatics     Hybrid Journal   (Followers: 17, SJR: 0.289, h-index: 13)
Intl. J. of Data Mining, Modelling and Management     Hybrid Journal   (Followers: 14, SJR: 0.152, h-index: 8)
Intl. J. of Data Science     Hybrid Journal   (Followers: 6)
Intl. J. of Decision Sciences, Risk and Management     Hybrid Journal   (Followers: 8)
Intl. J. of Decision Support Systems     Hybrid Journal  
Intl. J. of Design Engineering     Hybrid Journal   (Followers: 14)
Intl. J. of Digital Culture and Electronic Tourism     Hybrid Journal   (Followers: 7)
Intl. J. of Diplomacy and Economy     Hybrid Journal   (Followers: 3)
Intl. J. of Dynamical Systems and Differential Equations     Hybrid Journal   (Followers: 1, SJR: 0.173, h-index: 9)
Intl. J. of Earthquake and Impact Engineering     Hybrid Journal   (Followers: 1)
Intl. J. of Economic Policy in Emerging Economies     Hybrid Journal   (Followers: 3, SJR: 0.228, h-index: 5)
Intl. J. of Economics and Accounting     Hybrid Journal   (Followers: 1)
Intl. J. of Economics and Business Research     Hybrid Journal   (Followers: 5, SJR: 0.102, h-index: 1)
Intl. J. of Education Economics and Development     Hybrid Journal   (Followers: 3, SJR: 0.193, h-index: 2)
Intl. J. of Electric and Hybrid Vehicles     Hybrid Journal   (Followers: 9, SJR: 0.234, h-index: 9)
Intl. J. of Electronic Banking     Hybrid Journal   (Followers: 5)
Intl. J. of Electronic Business     Hybrid Journal   (Followers: 1)
Intl. J. of Electronic Customer Relationship Management     Hybrid Journal   (Followers: 2, SJR: 0.192, h-index: 8)
Intl. J. of Electronic Democracy     Hybrid Journal   (Followers: 1)
Intl. J. of Electronic Finance     Hybrid Journal   (Followers: 4, SJR: 0.2, h-index: 1)
Intl. J. of Electronic Governance     Hybrid Journal   (Followers: 1, SJR: 0.383, h-index: 9)
Intl. J. of Electronic Healthcare     Hybrid Journal   (Followers: 3, SJR: 0.195, h-index: 18)
Intl. J. of Electronic Marketing and Retailing     Hybrid Journal   (Followers: 7, SJR: 0.148, h-index: 7)
Intl. J. of Electronic Security and Digital Forensics     Hybrid Journal   (Followers: 10, SJR: 0.221, h-index: 8)
Intl. J. of Embedded Systems     Hybrid Journal   (Followers: 5, SJR: 0.252, h-index: 9)
Intl. J. of Emergency Management     Hybrid Journal   (Followers: 11, SJR: 0.492, h-index: 17)
Intl. J. of Energy Technology and Policy     Hybrid Journal   (Followers: 7, SJR: 0.131, h-index: 11)
Intl. J. of Engineering Management and Economics     Hybrid Journal   (Followers: 4)
Intl. J. of Engineering Systems Modelling and Simulation     Hybrid Journal   (Followers: 9, SJR: 0.192, h-index: 9)
Intl. J. of Enterprise Network Management     Hybrid Journal   (SJR: 0.118, h-index: 6)
Intl. J. of Entrepreneurial Venturing     Hybrid Journal   (Followers: 1, SJR: 0.213, h-index: 7)
Intl. J. of Entrepreneurship and Innovation Management     Hybrid Journal   (Followers: 25, SJR: 0.238, h-index: 15)
Intl. J. of Entrepreneurship and Small Business     Hybrid Journal   (Followers: 23, SJR: 0.294, h-index: 16)
Intl. J. of Environment and Health     Hybrid Journal   (Followers: 9, SJR: 0.147, h-index: 10)
Intl. J. of Environment and Pollution     Hybrid Journal   (Followers: 6, SJR: 0.241, h-index: 35)
Intl. J. of Environment and Sustainable Development     Hybrid Journal   (Followers: 17, SJR: 0.142, h-index: 14)
Intl. J. of Environment and Waste Management     Hybrid Journal   (Followers: 7, SJR: 0.142, h-index: 11)
Intl. J. of Environment, Workplace and Employment     Hybrid Journal   (Followers: 4)
Intl. J. of Environmental Engineering     Hybrid Journal   (Followers: 6)
Intl. J. of Environmental Policy and Decision Making     Hybrid Journal   (Followers: 8)
Intl. J. of Environmental Technology and Management     Hybrid Journal   (Followers: 1, SJR: 0.13, h-index: 15)
Intl. J. of Exergy     Hybrid Journal   (Followers: 3, SJR: 0.667, h-index: 20)
Intl. J. of Experimental and Computational Biomechanics     Hybrid Journal   (Followers: 8)
Intl. J. of Experimental Design and Process Optimisation     Hybrid Journal   (Followers: 5)
Intl. J. of Export Marketing     Hybrid Journal  
Intl. J. of Financial Engineering and Risk Management     Hybrid Journal   (Followers: 3)
Intl. J. of Financial Innovation in Banking     Hybrid Journal   (Followers: 3)
Intl. J. of Financial Markets and Derivatives     Hybrid Journal   (Followers: 3)
Intl. J. of Financial Services Management     Hybrid Journal   (Followers: 2)
Intl. J. of Food Safety, Nutrition and Public Health     Hybrid Journal   (Followers: 13)
Intl. J. of Forensic Engineering     Hybrid Journal   (Followers: 2)
Intl. J. of Forensic Engineering and Management     Hybrid Journal   (Followers: 3)
Intl. J. of Foresight and Innovation Policy     Hybrid Journal   (Followers: 7, SJR: 0.219, h-index: 14)
Intl. J. of Functional Informatics and Personalised Medicine     Hybrid Journal   (Followers: 6, SJR: 0.101, h-index: 7)
Intl. J. of Fuzzy Computation and Modelling     Hybrid Journal   (Followers: 2)
Intl. J. of Gender Studies in Developing Societies     Hybrid Journal   (Followers: 3)
Intl. J. of Global Energy Issues     Hybrid Journal   (Followers: 8, SJR: 0.18, h-index: 19)
Intl. J. of Global Environmental Issues     Hybrid Journal   (Followers: 3, SJR: 0.149, h-index: 15)
Intl. J. of Global Warming     Hybrid Journal   (Followers: 1, SJR: 0.431, h-index: 10)
Intl. J. of Globalisation and Small Business     Hybrid Journal   (Followers: 10, SJR: 0.293, h-index: 9)
Intl. J. of Granular Computing, Rough Sets and Intelligent Systems     Hybrid Journal   (Followers: 2)
Intl. J. of Green Economics     Hybrid Journal   (Followers: 4, SJR: 0.148, h-index: 10)
Intl. J. of Grid and Utility Computing     Hybrid Journal   (SJR: 0.235, h-index: 8)
Intl. J. of Happiness and Development     Hybrid Journal   (Followers: 5)
Intl. J. of Healthcare Technology and Management     Hybrid Journal   (Followers: 7, SJR: 0.155, h-index: 13)
Intl. J. of Heavy Vehicle Systems     Hybrid Journal   (Followers: 6, SJR: 0.154, h-index: 15)
Intl. J. of High Performance Computing and Networking     Hybrid Journal   (Followers: 4, SJR: 0.362, h-index: 10)
Intl. J. of High Performance Systems Architecture     Hybrid Journal   (Followers: 6, SJR: 0.301, h-index: 7)
Intl. J. of Higher Education and Sustainability     Hybrid Journal   (Followers: 3)
Intl. J. of Hospitality and Event Management     Hybrid Journal   (Followers: 3)
Intl. J. of Human Factors and Ergonomics     Hybrid Journal   (Followers: 15)
Intl. J. of Human Factors Modelling and Simulation     Hybrid Journal   (Followers: 15)
Intl. J. of Human Resources Development and Management     Hybrid Journal   (Followers: 23, SJR: 0.148, h-index: 11)
Intl. J. of Human Rights and Constitutional Studies     Hybrid Journal   (Followers: 11)
Intl. J. of Hydrology Science and Technology     Hybrid Journal   (Followers: 4, SJR: 0.181, h-index: 3)
Intl. J. of Image Mining     Hybrid Journal   (Followers: 1)
Intl. J. of Immunological Studies     Hybrid Journal   (Followers: 1)
Intl. J. of Indian Culture and Business Management     Hybrid Journal   (Followers: 1)
Intl. J. of Industrial and Systems Engineering     Hybrid Journal   (Followers: 9, SJR: 0.433, h-index: 19)
Intl. J. of Industrial Electronics and Drives     Hybrid Journal   (Followers: 4)
Intl. J. of Information and Coding Theory     Hybrid Journal  
Intl. J. of Information and Communication Technology     Hybrid Journal   (Followers: 6, SJR: 0.144, h-index: 5)
Intl. J. of Information and Computer Security     Hybrid Journal   (Followers: 19, SJR: 0.134, h-index: 8)
Intl. J. of Information and Decision Sciences     Hybrid Journal   (Followers: 18, SJR: 0.323, h-index: 10)
Intl. J. of Information and Operations Management Education     Hybrid Journal   (Followers: 8)
Intl. J. of Information Privacy, Security and Integrity     Hybrid Journal   (Followers: 27)
Intl. J. of Information Quality     Hybrid Journal   (Followers: 5, SJR: 0.103, h-index: 8)
Intl. J. of Information Systems and Change Management     Hybrid Journal   (Followers: 9, SJR: 0.112, h-index: 8)
Intl. J. of Information Systems and Management     Hybrid Journal   (Followers: 2)
Intl. J. of Information Technology and Management     Hybrid Journal   (Followers: 15, SJR: 0.128, h-index: 11)
Intl. J. of Information Technology, Communications and Convergence     Hybrid Journal   (Followers: 19)

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Journal Cover International Journal of Critical Accounting
  [2 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 1757-9848 - ISSN (Online) 1757-9856
   Published by Inderscience Publishers Homepage  [424 journals]
  • Regulating financial crises in the USA, the dialectic and beyond part A
    • Authors: Aida Sy, Anthony Tinker
      Pages: 1 - 17
      Abstract: Regulation against the next final crises is a tragic tale of regulatory missteps. Regulators are cowered by congressmen who are in the pockets of lobbies and vested interests. The Volker Rule that attempts to separate the high risk investments by the large banks from their commercial banking (the latter is FDIC insured) and the banks have lobbed to have their high risk investments protected by the FDIC funds. The Volker Rule simply attempted to prevent the banks high risk investments from enjoying a back stop using the public funded FDIC. Without Volker, the banks would engage in what is termed a 'morale hazard'. Volker's original simple one-page solution has been batter-down by congressional lobbies into a 100 pages plus list of 'exceptions' (read loop-holes).
      Keywords: financial crises; regulation; dialectic; USA; Volker; FDIC; SEC; Dobb Frank
      Citation: International Journal of Critical Accounting, Vol. 9, No. 1 (2017) pp. 1 - 17
      PubDate: 2017-04-13T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.083633
      Issue No: Vol. 9, No. 1 (2017)
       
  • On neo-colonialism and the colonisation of accounting research
    • Authors: Aida Sy, Anthony Tinker
      Pages: 18 - 41
      Abstract: While assertions of the colonisation of accounting research have occasionally been made in the accounting literature, not only has there been no systematic examination of the evidence that supports these conclusions, no evidence has yet been proffered. This paper explores whether accounting research has been colonised by considering sociologically the essential elements of colonisation and whether they can be applied to accounting research. A critical examination of the elements of colonisation - control over communication, capital, culture, and education; elitism; and English as the dominant language - finds that accounting research has been colonised by acts of symbolic violence, which has resulted in misrecognised class distinctions and neo-colonial dependency relationships within accounting research. It urges accounting researchers recognise the neo-colonial power relationships that have been imposed upon them by the cultural imperialism of the dominant research culture.
      Keywords: accounting research; colonisation; neo-colonialism; research construct; meta-construct; symbolic violence; false consciousness
      Citation: International Journal of Critical Accounting, Vol. 9, No. 1 (2017) pp. 18 - 41
      PubDate: 2017-04-13T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.083635
      Issue No: Vol. 9, No. 1 (2017)
       
  • Academic freedom and a critique of 'top quality' accounting
           research
    • Authors: Aida Sy, Anthony Tinker
      Pages: 42 - 52
      Abstract: The retraction of articles, suspected to be fraudulent in their nature, in so-called 'top quality' accounting research journals is a reason the quality of accounting research should not be judged, and never should have been judged, by the mere reputation of the journal in which the published article appears. Instead, accounting research articles should be judged, and always should have been judged, by the content of the article published regardless of where it is published. Judging the quality of research by mere reference to the journal in which it is published is irrational. And, more importantly, making faculty personnel decisions based, at least in part, on the judged 'quality' of someone's research, much less on the mere 'quality' of the journal in which it is published, is a denial of the academic freedom to which all faculty are entitled in their research and teaching.
      Keywords: James Hunton; Robert Libby; academic freedom; academic fraud; accounting research; research fraud; accounting fraud; top quality
      Citation: International Journal of Critical Accounting, Vol. 9, No. 1 (2017) pp. 42 - 52
      PubDate: 2017-04-13T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.083636
      Issue No: Vol. 9, No. 1 (2017)
       
  • Double-entry bookkeeping as an institution
    • Authors: Aida Sy, Anthony Tinker
      Pages: 53 - 67
      Abstract: The subject of the relation between DEB and capitalism is a matter of the historical character of DEB. Generally speaking, profit and loss calculation that many accounting scholars stress, seems to be common to all histories of economic activities. I believe that even Robinson Crusoe calculated profit and loss in a solitary island in the distant ocean. Therefore, it may be difficult for the historical character to be clarified from the view point of the function of calculating profit and loss. However, DEB has another function of dividing profit. Here, I am elucidating the ground that this latter function has made DEB become an important institution in capitalistic society.
      Keywords: double-entry bookkeeping; capitalistic order; dividing profit and loss; separate merchandise accounting; dividend regulation; capitalism and bookkeeping
      Citation: International Journal of Critical Accounting, Vol. 9, No. 1 (2017) pp. 53 - 67
      PubDate: 2017-04-13T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.083638
      Issue No: Vol. 9, No. 1 (2017)
       
  • Small business units in Cameroon: the current informal situation and
           perspectives for a total state control
    • Authors: Jean-Guy Degos, Guy Djongoué
      Pages: 68 - 84
      Abstract: In all countries, small business units form the core of the local economy, but they receive the lowest subsidies, and benefit very little from public and tax favours schemes. In this paper, part of our work is devoted to a theory of state control over private entities and on the behaviour of Cameroonian businessmen to constraints imposed by OHADA accounting system on the one hand. The work on the other hand also present some thoughts on how the business structures of these countries could evolve under the framework of a control theory. The African reality, where electronic data processing, and social networking sites are on the agenda, combines with the pressures of governments an inquisition to the limit of bearable. These governmental constraints will lead in the long term to the disappearance of the informal sector.
      Keywords: state control; taxation; small business units; accounting practices; accounting systems; OHADA system; Cameroon
      Citation: International Journal of Critical Accounting, Vol. 9, No. 1 (2017) pp. 68 - 84
      PubDate: 2017-04-13T23:20:50-05:00
      DOI: 10.1504/IJCA.2017.083646
      Issue No: Vol. 9, No. 1 (2017)
       
 
 
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