Publisher: Inderscience Publishers   (Total: 447 journals)

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Showing 1 - 200 of 447 Journals sorted alphabetically
African J. of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 15)
African J. of Economic and Sustainable Development     Hybrid Journal   (Followers: 18)
Afro-Asian J. of Finance and Accounting     Hybrid Journal   (Followers: 8, SJR: 0.195, CiteScore: 0)
American J. of Finance and Accounting     Hybrid Journal   (Followers: 24)
Asian J. of Management Science and Applications     Hybrid Journal   (Followers: 4)
Atoms for Peace: an Intl. J.     Hybrid Journal   (Followers: 3)
Electronic Government, an Intl. J.     Hybrid Journal   (Followers: 16, SJR: 0.424, CiteScore: 1)
EuroMed J. of Management     Hybrid Journal  
European J. of Cross-Cultural Competence and Management     Hybrid Journal   (Followers: 7)
European J. of Industrial Engineering     Hybrid Journal   (Followers: 10, SJR: 0.595, CiteScore: 1)
European J. of Intl. Management     Hybrid Journal   (Followers: 3, SJR: 0.3, CiteScore: 1)
Global Business and Economics Review     Hybrid Journal   (Followers: 3, SJR: 0.154, CiteScore: 0)
Interdisciplinary Environmental Review     Hybrid Journal   (Followers: 3)
Intl. J. of Abrasive Technology     Hybrid Journal   (Followers: 2, SJR: 0.279, CiteScore: 0)
Intl. J. of Accounting and Finance     Hybrid Journal   (Followers: 18)
Intl. J. of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 16, SJR: 0.14, CiteScore: 0)
Intl. J. of Ad Hoc and Ubiquitous Computing     Hybrid Journal   (Followers: 8, SJR: 0.21, CiteScore: 1)
Intl. J. of Adaptive and Innovative Systems     Hybrid Journal   (Followers: 1)
Intl. J. of Additive and Subtractive Materials Manufacturing     Hybrid Journal   (Followers: 7)
Intl. J. of Advanced Intelligence Paradigms     Hybrid Journal   (Followers: 5, SJR: 0.144, CiteScore: 1)
Intl. J. of Advanced Mechatronic Systems     Hybrid Journal   (Followers: 3, SJR: 0.132, CiteScore: 0)
Intl. J. of Advanced Media and Communication     Hybrid Journal   (Followers: 27, SJR: 0.124, CiteScore: 0)
Intl. J. of Advanced Operations Management     Hybrid Journal   (Followers: 10, SJR: 0.163, CiteScore: 0)
Intl. J. of Aerodynamics     Hybrid Journal   (Followers: 33)
Intl. J. of Agent-Oriented Software Engineering     Hybrid Journal   (Followers: 3)
Intl. J. of Agile and Extreme Software Development     Hybrid Journal   (Followers: 5)
Intl. J. of Agile Systems and Management     Hybrid Journal   (Followers: 5, SJR: 0.878, CiteScore: 3)
Intl. J. of Agricultural Resources, Governance and Ecology     Hybrid Journal   (Followers: 2, SJR: 0.152, CiteScore: 0)
Intl. J. of Agriculture Innovation, Technology and Globalisation     Hybrid Journal  
Intl. J. of Alternative Propulsion     Hybrid Journal   (Followers: 14)
Intl. J. of Applied Cryptography     Hybrid Journal   (Followers: 9, SJR: 0.455, CiteScore: 3)
Intl. J. of Applied Decision Sciences     Hybrid Journal   (Followers: 1, SJR: 0.275, CiteScore: 1)
Intl. J. of Applied Management Science     Hybrid Journal   (Followers: 4, SJR: 0.229, CiteScore: 0)
Intl. J. of Applied Nonlinear Science     Hybrid Journal   (Followers: 1)
Intl. J. of Applied Pattern Recognition     Hybrid Journal   (Followers: 8)
Intl. J. of Applied Systemic Studies     Hybrid Journal   (SJR: 0.129, CiteScore: 0)
Intl. J. of Arab Culture, Management and Sustainable Development     Hybrid Journal   (Followers: 7)
Intl. J. of Artificial Intelligence and Soft Computing     Hybrid Journal   (Followers: 11)
Intl. J. of Arts and Technology     Hybrid Journal   (Followers: 6, SJR: 0.225, CiteScore: 1)
Intl. J. of Auditing Technology     Hybrid Journal   (Followers: 5)
Intl. J. of Automation and Control     Hybrid Journal   (Followers: 11, SJR: 0.189, CiteScore: 1)
Intl. J. of Automation and Logistics     Hybrid Journal   (Followers: 5)
Intl. J. of Automotive Composites     Hybrid Journal   (Followers: 4)
Intl. J. of Automotive Technology and Management     Hybrid Journal   (Followers: 7, SJR: 0.374, CiteScore: 1)
Intl. J. of Autonomic Computing     Hybrid Journal   (Followers: 2)
Intl. J. of Autonomous and Adaptive Communications Systems     Hybrid Journal   (Followers: 3, SJR: 0.128, CiteScore: 0)
Intl. J. of Aviation Management     Hybrid Journal   (Followers: 7)
Intl. J. of Banking, Accounting and Finance     Hybrid Journal   (Followers: 16, SJR: 0.137, CiteScore: 0)
Intl. J. of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 11)
Intl. J. of Behavioural and Healthcare Research     Hybrid Journal   (Followers: 8)
Intl. J. of Bibliometrics in Business and Management     Hybrid Journal   (Followers: 2)
Intl. J. of Big Data Intelligence     Hybrid Journal   (Followers: 24)
Intl. J. of Bio-Inspired Computation     Hybrid Journal   (Followers: 1, SJR: 0.721, CiteScore: 4)
Intl. J. of Bioinformatics Research and Applications     Hybrid Journal   (Followers: 16, SJR: 0.157, CiteScore: 0)
Intl. J. of Biomechatronics and Biomedical Robotics     Hybrid Journal   (Followers: 4)
Intl. J. of Biomedical Engineering and Technology     Hybrid Journal   (Followers: 5, SJR: 0.205, CiteScore: 1)
Intl. J. of Biomedical Nanoscience and Nanotechnology     Hybrid Journal   (Followers: 8)
Intl. J. of Biometrics     Hybrid Journal   (Followers: 5, SJR: 0.155, CiteScore: 0)
Intl. J. of Biotechnology     Hybrid Journal   (Followers: 6, SJR: 0.269, CiteScore: 1)
Intl. J. of Blockchains and Cryptocurrencies     Hybrid Journal   (Followers: 1)
Intl. J. of Bonds and Derivatives     Hybrid Journal   (Followers: 1)
Intl. J. of Business and Data Analytics     Hybrid Journal  
Intl. J. of Business and Emerging Markets     Hybrid Journal   (Followers: 2)
Intl. J. of Business and Globalisation     Hybrid Journal   (Followers: 3, SJR: 0.263, CiteScore: 1)
Intl. J. of Business and Systems Research     Hybrid Journal   (Followers: 1, SJR: 0.104, CiteScore: 0)
Intl. J. of Business Competition and Growth     Hybrid Journal   (Followers: 5)
Intl. J. of Business Continuity and Risk Management     Hybrid Journal   (Followers: 16)
Intl. J. of Business Environment     Hybrid Journal   (Followers: 3)
Intl. J. of Business Excellence     Hybrid Journal   (Followers: 4, SJR: 0.274, CiteScore: 1)
Intl. J. of Business Forecasting and Marketing Intelligence     Hybrid Journal   (Followers: 6)
Intl. J. of Business Governance and Ethics     Hybrid Journal   (Followers: 7, SJR: 0.171, CiteScore: 0)
Intl. J. of Business Information Systems     Hybrid Journal   (Followers: 17, SJR: 0.266, CiteScore: 1)
Intl. J. of Business Innovation and Research     Hybrid Journal   (Followers: 11, SJR: 0.28, CiteScore: 1)
Intl. J. of Business Intelligence and Data Mining     Hybrid Journal   (Followers: 30, SJR: 0.249, CiteScore: 2)
Intl. J. of Business Intelligence and Systems Engineering     Hybrid Journal  
Intl. J. of Business Performance and Supply Chain Modelling     Hybrid Journal   (Followers: 19, SJR: 0.18, CiteScore: 0)
Intl. J. of Business Performance Management     Hybrid Journal   (Followers: 9, SJR: 0.197, CiteScore: 1)
Intl. J. of Business Process Integration and Management     Hybrid Journal   (Followers: 12, SJR: 0.149, CiteScore: 1)
Intl. J. of Chinese Culture and Management     Hybrid Journal   (Followers: 4)
Intl. J. of Circuits and Architecture Design     Hybrid Journal   (Followers: 6)
Intl. J. of Cloud Computing     Hybrid Journal   (Followers: 25)
Intl. J. of Cognitive Biometrics     Hybrid Journal   (Followers: 3)
Intl. J. of Cognitive Performance Support     Hybrid Journal   (Followers: 4)
Intl. J. of Collaborative Engineering     Hybrid Journal   (Followers: 1)
Intl. J. of Collaborative Enterprise     Hybrid Journal   (Followers: 1)
Intl. J. of Collaborative Intelligence     Hybrid Journal   (Followers: 3)
Intl. J. of Communication Networks and Distributed Systems     Hybrid Journal   (Followers: 7, SJR: 0.177, CiteScore: 1)
Intl. J. of Comparative Management     Hybrid Journal  
Intl. J. of Competitiveness     Hybrid Journal   (Followers: 3)
Intl. J. of Complexity in Applied Science and Technology     Hybrid Journal  
Intl. J. of Complexity in Leadership and Management     Hybrid Journal   (Followers: 28)
Intl. J. of Computational Biology and Drug Design     Hybrid Journal   (Followers: 1, SJR: 0.231, CiteScore: 1)
Intl. J. of Computational Complexity and Intelligent Algorithms     Hybrid Journal   (Followers: 2)
Intl. J. of Computational Economics and Econometrics     Hybrid Journal   (Followers: 6)
Intl. J. of Computational Intelligence in Bioinformatics and Systems Biology     Hybrid Journal   (Followers: 13)
Intl. J. of Computational Intelligence Studies     Hybrid Journal   (Followers: 3)
Intl. J. of Computational Materials Science and Surface Engineering     Hybrid Journal   (Followers: 6, SJR: 0.135, CiteScore: 0)
Intl. J. of Computational Medicine and Healthcare     Hybrid Journal   (Followers: 1)
Intl. J. of Computational Science and Engineering     Hybrid Journal   (Followers: 2, SJR: 0.373, CiteScore: 1)
Intl. J. of Computational Systems Engineering     Hybrid Journal   (Followers: 1)
Intl. J. of Computational Vision and Robotics     Hybrid Journal   (Followers: 5, SJR: 0.129, CiteScore: 0)
Intl. J. of Computer Aided Engineering and Technology     Hybrid Journal   (Followers: 3, SJR: 0.131, CiteScore: 0)
Intl. J. of Computer Applications in Technology     Hybrid Journal   (Followers: 1, SJR: 0.225, CiteScore: 1)
Intl. J. of Computers in Healthcare     Hybrid Journal   (Followers: 3)
Intl. J. of Computing Science and Mathematics     Hybrid Journal   (Followers: 2, SJR: 0.299, CiteScore: 1)
Intl. J. of Continuing Engineering Education and Life-Long Learning     Hybrid Journal   (Followers: 5, SJR: 0.196, CiteScore: 0)
Intl. J. of Convergence Computing     Hybrid Journal   (Followers: 2)
Intl. J. of Corporate Governance     Hybrid Journal   (Followers: 5)
Intl. J. of Corporate Strategy and Social Responsibility     Hybrid Journal   (Followers: 6)
Intl. J. of Creative Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Critical Accounting     Hybrid Journal   (Followers: 3)
Intl. J. of Critical Computer-Based Systems     Hybrid Journal   (Followers: 1, SJR: 0.127, CiteScore: 0)
Intl. J. of Critical Infrastructures     Hybrid Journal   (Followers: 2, SJR: 0.173, CiteScore: 1)
Intl. J. of Data Analysis Techniques and Strategies     Hybrid Journal   (Followers: 17, SJR: 0.23, CiteScore: 0)
Intl. J. of Data Mining and Bioinformatics     Hybrid Journal   (Followers: 19, SJR: 0.217, CiteScore: 1)
Intl. J. of Data Mining, Modelling and Management     Hybrid Journal   (Followers: 14, SJR: 0.209, CiteScore: 0)
Intl. J. of Data Science     Hybrid Journal   (Followers: 10)
Intl. J. of Decision Sciences, Risk and Management     Hybrid Journal   (Followers: 10)
Intl. J. of Decision Support Systems     Hybrid Journal   (Followers: 2)
Intl. J. of Design Engineering     Hybrid Journal   (Followers: 12)
Intl. J. of Digital Culture and Electronic Tourism     Hybrid Journal   (Followers: 6)
Intl. J. of Digital Enterprise Technology     Hybrid Journal   (Followers: 1)
Intl. J. of Digital Signals and Smart Systems     Hybrid Journal   (Followers: 2)
Intl. J. of Diplomacy and Economy     Hybrid Journal   (Followers: 6)
Intl. J. of Dynamical Systems and Differential Equations     Hybrid Journal   (Followers: 1, SJR: 0.184, CiteScore: 0)
Intl. J. of Earthquake and Impact Engineering     Hybrid Journal   (Followers: 4)
Intl. J. of Economic Policy in Emerging Economies     Hybrid Journal   (Followers: 4, SJR: 0.134, CiteScore: 1)
Intl. J. of Economics and Accounting     Hybrid Journal   (Followers: 1)
Intl. J. of Economics and Business Research     Hybrid Journal   (Followers: 5, SJR: 0.129, CiteScore: 0)
Intl. J. of Education Economics and Development     Hybrid Journal   (Followers: 5, SJR: 0.156, CiteScore: 0)
Intl. J. of Electric and Hybrid Vehicles     Hybrid Journal   (Followers: 10, SJR: 0.225, CiteScore: 1)
Intl. J. of Electronic Banking     Hybrid Journal   (Followers: 6)
Intl. J. of Electronic Business     Hybrid Journal   (Followers: 2, SJR: 0.24, CiteScore: 0)
Intl. J. of Electronic Customer Relationship Management     Hybrid Journal   (Followers: 3, SJR: 0.148, CiteScore: 0)
Intl. J. of Electronic Democracy     Hybrid Journal   (Followers: 2)
Intl. J. of Electronic Finance     Hybrid Journal   (Followers: 5, SJR: 0.155, CiteScore: 0)
Intl. J. of Electronic Governance     Hybrid Journal   (SJR: 0.142, CiteScore: 1)
Intl. J. of Electronic Healthcare     Hybrid Journal   (Followers: 2, SJR: 0.254, CiteScore: 1)
Intl. J. of Electronic Marketing and Retailing     Hybrid Journal   (Followers: 7, SJR: 0.249, CiteScore: 1)
Intl. J. of Electronic Security and Digital Forensics     Hybrid Journal   (Followers: 8, SJR: 0.137, CiteScore: 0)
Intl. J. of Electronic Transport     Hybrid Journal   (Followers: 9)
Intl. J. of Embedded Systems     Hybrid Journal   (Followers: 5, SJR: 0.48, CiteScore: 1)
Intl. J. of Emergency Management     Hybrid Journal   (Followers: 12, SJR: 0.185, CiteScore: 0)
Intl. J. of Energy Technology and Policy     Hybrid Journal   (Followers: 7, SJR: 0.224, CiteScore: 0)
Intl. J. of Engineering Management and Economics     Hybrid Journal   (Followers: 4)
Intl. J. of Engineering Systems Modelling and Simulation     Hybrid Journal   (Followers: 8, SJR: 0.175, CiteScore: 0)
Intl. J. of Enterprise Network Management     Hybrid Journal   (SJR: 0.118, CiteScore: 0)
Intl. J. of Entrepreneurial Venturing     Hybrid Journal   (Followers: 1, SJR: 0.308, CiteScore: 1)
Intl. J. of Entrepreneurship and Innovation Management     Hybrid Journal   (Followers: 29, SJR: 0.255, CiteScore: 1)
Intl. J. of Entrepreneurship and Small Business     Hybrid Journal   (Followers: 32, SJR: 0.401, CiteScore: 1)
Intl. J. of Environment and Health     Hybrid Journal   (Followers: 5, SJR: 0.181, CiteScore: 0)
Intl. J. of Environment and Pollution     Hybrid Journal   (Followers: 2, SJR: 0.215, CiteScore: 1)
Intl. J. of Environment and Sustainable Development     Hybrid Journal   (Followers: 17, SJR: 0.132, CiteScore: 0)
Intl. J. of Environment and Waste Management     Hybrid Journal   (Followers: 4, SJR: 0.175, CiteScore: 0)
Intl. J. of Environment, Workplace and Employment     Hybrid Journal   (Followers: 6, SJR: 0.117, CiteScore: 0)
Intl. J. of Environmental Engineering     Hybrid Journal   (Followers: 6)
Intl. J. of Environmental Policy and Decision Making     Hybrid Journal   (Followers: 2)
Intl. J. of Environmental Technology and Management     Hybrid Journal   (Followers: 1, SJR: 0.141, CiteScore: 0)
Intl. J. of Exergy     Hybrid Journal   (Followers: 3, SJR: 0.396, CiteScore: 1)
Intl. J. of Experimental and Computational Biomechanics     Hybrid Journal   (Followers: 8)
Intl. J. of Experimental Design and Process Optimisation     Hybrid Journal   (Followers: 7)
Intl. J. of Export Marketing     Hybrid Journal   (Followers: 3)
Intl. J. of Financial Engineering and Risk Management     Hybrid Journal   (Followers: 5)
Intl. J. of Financial Innovation in Banking     Hybrid Journal   (Followers: 4)
Intl. J. of Financial Markets and Derivatives     Hybrid Journal   (Followers: 5)
Intl. J. of Financial Services Management     Hybrid Journal   (Followers: 1)
Intl. J. of Food Safety, Nutrition and Public Health     Hybrid Journal   (Followers: 22)
Intl. J. of Forensic Engineering     Hybrid Journal   (Followers: 3)
Intl. J. of Forensic Engineering and Management     Hybrid Journal   (Followers: 3)
Intl. J. of Forensic Software Engineering     Hybrid Journal   (Followers: 2)
Intl. J. of Foresight and Innovation Policy     Hybrid Journal   (Followers: 7, SJR: 0.115, CiteScore: 0)
Intl. J. of Functional Informatics and Personalised Medicine     Hybrid Journal   (Followers: 4)
Intl. J. of Fuzzy Computation and Modelling     Hybrid Journal   (Followers: 2)
Intl. J. of Gender Studies in Developing Societies     Hybrid Journal   (Followers: 5)
Intl. J. of Global Energy Issues     Hybrid Journal   (Followers: 8, SJR: 0.199, CiteScore: 0)
Intl. J. of Global Environmental Issues     Hybrid Journal   (Followers: 3, SJR: 0.153, CiteScore: 0)
Intl. J. of Global Warming     Hybrid Journal   (Followers: 2, SJR: 0.259, CiteScore: 1)
Intl. J. of Globalisation and Small Business     Hybrid Journal   (Followers: 14, SJR: 0.233, CiteScore: 1)
Intl. J. of Governance and Financial Intermediation     Hybrid Journal  
Intl. J. of Granular Computing, Rough Sets and Intelligent Systems     Hybrid Journal   (Followers: 3)
Intl. J. of Green Economics     Hybrid Journal   (Followers: 6, SJR: 0.209, CiteScore: 0)
Intl. J. of Grid and Utility Computing     Hybrid Journal   (SJR: 0.341, CiteScore: 2)
Intl. J. of Happiness and Development     Hybrid Journal   (Followers: 8)
Intl. J. of Healthcare Policy     Hybrid Journal   (Followers: 1)
Intl. J. of Healthcare Technology and Management     Hybrid Journal   (Followers: 7, SJR: 0.139, CiteScore: 0)
Intl. J. of Heavy Vehicle Systems     Hybrid Journal   (Followers: 7, SJR: 0.23, CiteScore: 0)
Intl. J. of High Performance Computing and Networking     Hybrid Journal   (Followers: 4, SJR: 0.428, CiteScore: 1)
Intl. J. of High Performance Systems Architecture     Hybrid Journal   (Followers: 6, SJR: 0.116, CiteScore: 0)
Intl. J. of Higher Education and Sustainability     Hybrid Journal   (Followers: 6)
Intl. J. of Hospitality and Event Management     Hybrid Journal   (Followers: 4)
Intl. J. of Human Factors and Ergonomics     Hybrid Journal   (Followers: 20, SJR: 0.117, CiteScore: 0)
Intl. J. of Human Factors Modelling and Simulation     Hybrid Journal   (Followers: 18)
Intl. J. of Human Resources Development and Management     Hybrid Journal   (Followers: 29, SJR: 0.162, CiteScore: 0)
Intl. J. of Human Rights and Constitutional Studies     Hybrid Journal   (Followers: 14)
Intl. J. of Humanitarian Technology     Hybrid Journal   (Followers: 1)
Intl. J. of Hybrid Intelligence     Hybrid Journal  
Intl. J. of Hydrology Science and Technology     Hybrid Journal   (Followers: 8, SJR: 0.43, CiteScore: 2)
Intl. J. of Hydromechatronics     Hybrid Journal  
Intl. J. of Image Mining     Hybrid Journal   (Followers: 1)
Intl. J. of Immunological Studies     Hybrid Journal   (Followers: 1)

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Similar Journals
Journal Cover
International Journal of Critical Accounting
Number of Followers: 3  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1757-9848 - ISSN (Online) 1757-9856
Published by Inderscience Publishers Homepage  [447 journals]
  • Does institutional intervention achieve intended outcomes? The case of a
           professional accountancy organisation
    • Authors: Richard Amankwa Fosu, Mohammed Amidu, William Coffie
      Pages: 91 - 113
      Abstract: The impact of donor-funded interventions has been a subject of raging controversy over the many years of donor support. This paper assesses, through the lens of resource dependence theory (RDT), the impact of donor-funded interventions on a professional accountancy organisation (PAO) and to describe how the intervention has influenced the PAO operations and activities. A qualitative research design was adopted where data were collected through a semi-structured interview with the key principal officers of the PAO. The empirical results show a general acknowledgement among the interviewees of the positive impact of the intervention on the activities of the PAO. However, the biggest challenge encountered in the implementation of the funded intervention is the counterpart funding provided by the PAO. Moreover, the level of participation by the PAO in the determination of program deliverables was not as expected. The findings of the paper have implications for future donor support to professional accountancy organisations in other developing countries.
      Keywords: institutional intervention; professional accountancy organisation; PAO; developing countries; Ghana
      Citation: International Journal of Critical Accounting, Vol. 11, No. 2 (2020) pp. 91 - 113
      PubDate: 2020-02-11T23:20:50-05:00
      DOI: 10.1504/IJCA.2020.105069
      Issue No: Vol. 11, No. 2 (2020)
       
  • Without capital accumulation, is productive scale expansion possible?
    • Authors: Richard Amankwa Fosu, Mohammed Amidu, William Coffie
      Pages: 114 - 124
      Abstract: The expansion of productive scale is often funded by the immediate reinvestment of a depreciation fund. This phenomenon is called Lomann-Ruchti effect. The question is whether this is possible without additional investment or not. One theory claims this is attributable to the increased circulation of advanced capital, whereas, this article argues that the effect is realised by capital accumulation hidden behind depreciation procedures.
      Keywords: depreciation; depreciation fund; Lomann-Ruchti effect; cycle of fixed assets; depreciation multiplier; reinvestment of depreciation fund; expansion of productive scale; capital accumulation
      Citation: International Journal of Critical Accounting, Vol. 11, No. 2 (2020) pp. 114 - 124
      PubDate: 2020-02-11T23:20:50-05:00
      DOI: 10.1504/IJCA.2020.105055
      Issue No: Vol. 11, No. 2 (2020)
       
  • Multi-theoretical perspectives for corporate risk disclosure: a
           literature review
    • Authors: Erastus Mbithi, David Wang'ombe, Tankiso Moloi
      Pages: 125 - 143
      Abstract: The purpose of this article is to review and discuss theoretical approaches commonly used to study corporate risk disclosure (CRD) behaviour. The review presents areas of convergence and divergence in understanding CRD so as to build a case for an integrated theoretical perspective. The multi-theoretical approach will provide wide conceptual lens to understand, explain CRD behaviour, and identify ways in which CRD can attain high quality. The paper reviewed 52 articles from accounting and non-accounting journals published between 1990–2019. The journals reviewed were identified according to the UK's Association of Business Schools (ABS) journal quality ranking guide. The paper responds to literature calling for CRD quality to improve among policymakers, regulators, and academicians. The paper argues that any attempts to enhance CRD quality should start by establishing an integrated framework that will help in understanding the phenomena in several perspectives in order reconcile inconsistent results of prior studies.
      Keywords: agency theory; resource dependency theory; signalling theory; stakeholder theory; legitimacy theory; institutional theory; multi-theoretical perspective
      Citation: International Journal of Critical Accounting, Vol. 11, No. 2 (2020) pp. 125 - 143
      PubDate: 2020-02-11T23:20:50-05:00
      DOI: 10.1504/IJCA.2020.105064
      Issue No: Vol. 11, No. 2 (2020)
       
  • Enhanced disclosures practice towards integrated reporting: evidence
           from Bahrain
    • Authors: Mahmood Fakhro, Gagan Kukreja, Adel M. Sarea
      Pages: 144 - 159
      Abstract: The aim of this research is to evaluate the evolving disclosures trends of Bahrain-based telecommunication company, Bahrain Telecommunication Company (Batelco) towards integrated reporting (IR) between 2012 and 2016 by using content analysis approach. The selected disclosure indicators of IR were chosen from previous research studies as well as seven guiding principles from the international integrated reporting framework (IIRF). These seven principles include: 1) strategic focus and future orientation; 2) connectivity of information; 3) stakeholders' relationships; 4) materiality; 5) conciseness; 6) reliability and completeness; 7) consistency and comparability. The study results showed that the Batelco scored better on the principles of stakeholders' relationships, strategic focus and future orientation followed by materiality, but the disclosure related to materiality was the highest during last five years. On the other hand, reliability and completeness and consistency and comparability disclosure score were lowest. However, most of the disclosure items of the guiding principles have been included in the annual reports.
      Keywords: integrated reporting; ESG reporting; corporate reporting; disclosures; Bahrain
      Citation: International Journal of Critical Accounting, Vol. 11, No. 2 (2020) pp. 144 - 159
      PubDate: 2020-02-11T23:20:50-05:00
      DOI: 10.1504/IJCA.2020.105068
      Issue No: Vol. 11, No. 2 (2020)
       
  • Theoretical perspective of corporate governance among state-owned
           enterprises: a literature review
    • Authors: Albert Ochien'g Abang'a, David Wang'ombe
      Pages: 160 - 179
      Abstract: Governments and business practitioners continuously seek to improve quality of corporate governance in order to meet societal objectives. Thus, the purpose of this paper is to review the previous literature in order to identify theories that may be used to explain factors that explain the variation of the quality of corporate governance among state-owned enterprises. The paper employs critical evaluation of literature on key terms based on Boolean search logic between January 1990 to December 2018. The review provides researchers with a multi-theoretical framework that may be used to explain and predict the quality of corporate governance among state-owned enterprises. This study contributes to past research by giving a broad overview of multi-theoretical framework, as well as new insight from social capital theory perspective in a SOEs context. In addition, the study also contributes to a limited study in the public sector. The findings have implications for regulators, government and academics.
      Keywords: shareholder theory; institutional theory; stewardship theory; stakeholder theory; resource dependency theory; social capital theory; multi-theoretical framework
      Citation: International Journal of Critical Accounting, Vol. 11, No. 2 (2020) pp. 160 - 179
      PubDate: 2020-02-11T23:20:50-05:00
      DOI: 10.1504/IJCA.2020.105065
      Issue No: Vol. 11, No. 2 (2020)
       
  • Special districts and social cohesion: an initial study
    • Authors: Albert Ochien'g Abang'a, David Wang'ombe
      Pages: 180 - 199
      Abstract: The USA is experiencing increased social and economic fragmentation. Various explanations are offered, but an overlooked factor may be increasing reliance on special districts (SDs) to deliver public services. This study draws from ethical discourse theory to investigate the relationship between SDs and social cohesion. Using male incarceration rates as an indicator for levels of social cohesion and marginalisation, this study finds that as the different types of SDs within a state increases, male incarceration rates also increase. This initial study does not posit causality. Relying on SDs to deliver public services may lead to reduced social cohesion and increased marginalisation, as ethical discourse theory suggests. Alternatively, it may be that reliance on SDs and male incarceration rates are both functions of other factors that reduce social cohesion.
      Keywords: Habermas; ethical discourse; special districts; social cohesion; incarceration
      Citation: International Journal of Critical Accounting, Vol. 11, No. 2 (2020) pp. 180 - 199
      PubDate: 2020-02-11T23:20:50-05:00
      DOI: 10.1504/IJCA.2020.105067
      Issue No: Vol. 11, No. 2 (2020)
       
 
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