Subjects -> BUSINESS AND ECONOMICS (Total: 3830 journals)
    - ACCOUNTING (134 journals)
    - BANKING AND FINANCE (330 journals)
    - BUSINESS AND ECONOMICS (1409 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (231 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (146 journals)
    - INVESTMENTS (22 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (631 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PUBLIC FINANCE, TAXATION (42 journals)

HUMAN RESOURCES (103 journals)                     

Showing 1 - 101 of 101 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 37)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 4)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 35)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 24)
Accounting Forum     Hybrid Journal   (Followers: 31)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 46)
Advances in Accounting     Hybrid Journal   (Followers: 14)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 33)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 9)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 25)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 48)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 331)
Asian Review of Accounting     Hybrid Journal   (Followers: 2)
Attachment & Human Development     Hybrid Journal   (Followers: 12)
Australian Accounting Review     Hybrid Journal   (Followers: 5)
British Accounting Review     Hybrid Journal   (Followers: 11)
Burnout Research     Open Access   (Followers: 10)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 32)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 1)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 19)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 3)
European Accounting Review     Hybrid Journal   (Followers: 22)
European Journal of Training and Development     Hybrid Journal   (Followers: 13)
Evidence-based HRM     Hybrid Journal   (Followers: 6)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 7)
HR Future     Full-text available via subscription   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 65)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 27)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 31)
Human Resource Development Review     Hybrid Journal   (Followers: 33)
Human Resource Management     Hybrid Journal   (Followers: 90)
Human Resource Management Journal     Hybrid Journal   (Followers: 85)
Human Resource Management Research     Open Access   (Followers: 27)
Human Resource Management Review     Hybrid Journal   (Followers: 64)
Human Resource Research     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 2)
International Journal of Accounting     Hybrid Journal   (Followers: 2)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 20)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 8)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 15)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 12)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 3)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 4)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 57)
International Journal of Human Resource Studies     Open Access   (Followers: 17)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 31)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 10)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 6)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 50)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 8)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Journal of Accounting Research     Hybrid Journal   (Followers: 36)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 2)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 8)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Corporate Citizenship     Full-text available via subscription   (Followers: 1)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1)
Journal of Global Responsibility     Hybrid Journal   (Followers: 5)
Journal of HR intelligence     Open Access   (Followers: 1)
Journal of Human Capital     Full-text available via subscription   (Followers: 13)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 24)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of Marketing and HR     Open Access   (Followers: 7)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 9)
Journal of Professions and Organization     Free   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 9)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 13)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 19)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 76)
Pacific Accounting Review     Hybrid Journal  
Personality and Individual Differences     Hybrid Journal   (Followers: 28)
Personnel Assessment and Decisions     Open Access   (Followers: 2)
Personnel Review     Hybrid Journal   (Followers: 16)
Professions and Professionalism     Open Access   (Followers: 9)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 14)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Quarterly National Accounts - Comptes nationaux trimestriels     Full-text available via subscription  
Research in Accounting Regulation     Hybrid Journal   (Followers: 2)
Research in Human Development     Hybrid Journal   (Followers: 6)
Review of Accounting Studies     Hybrid Journal   (Followers: 27)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 12)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 9)
Revista Gestión de las Personas y Tecnología     Open Access  
Revista Portuguesa e Brasileira de Gestão     Open Access  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Southern African Journal of Accountability and Auditing Research     Full-text available via subscription  
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 9)


Similar Journals
Journal Cover
International Journal of Economics and Accounting
Number of Followers: 3  
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 2041-868X - ISSN (Online) 2041-8698
Published by Inderscience Publishers Homepage  [450 journals]
  • Public utilities
    • Authors: A. Senthilselvi, R. Sukumar, S. Senthilpandi
      Pages: 89 - 99
      Abstract: How are the prices of utility charges for its services determined? Utility's rates are set on a cost-plus-profit basis. The profit is decided by using the regulated profit % to the amount that a firm invested in assets that produce the services; this investment is termed led the rate base. The regulated profit percentage is usually set at a level that will give the company at return on its investment that is termed the rate base. There are extensive differences between states in how each defines the rate base and in what constitute an allowable expense for rate setting purposes, although the general procedure described in the following as to how the rate-per-unit of service is arrived at in the majority of states.
      Keywords: public utilises; companies; economic theory; income; tax
      Citation: International Journal of Economics and Accounting, Vol. 9, No. 2 (2020) pp. 89 - 99
      PubDate: 2020-02-14T23:20:50-05:00
      DOI: 10.1504/IJEA.2020.105139
      Issue No: Vol. 9, No. 2 (2020)
  • Luxembourg tax agreements: did the companies involved in tax agreements
           with the Luxembourg government do any better than others?
    • Authors: A. Senthilselvi, R. Sukumar, S. Senthilpandi
      Pages: 100 - 117
      Abstract: The Luxembourg tax agreements (LTA, agreements initiated by the Government of Luxembourg to boost investments) area financial scandal leaked for the first time to newspapers in November of 2014 by a group of journalists from the international consortium of investigative journalists. The EU authorities (state aid) have concerns that the companies involved in the LTA were able to reduce their taxes, and that these agreements were signed by multinationals only for tax avoidance purposes thereby avoiding the taxes to be paid in the EU. At the same time, multinationals claim that the LTA were used by them to pursue other management goals, such as expansion of their presence in the EU market and for investment decisions. This paper evaluates whether US multinational companies from the S&P 500, which had been involved in the LTA of 2005–2008, were able to reduce their worldwide tax obligations. By comparing results from various difference-in-difference regressions: traditional, quantile, and semiparametric, I have found that these companies may have saved more on taxes than other US multinationals on the S&P list, which in directly confirms the arguments of EU authorities about the tax aggressiveness of those companies involved in the LTA.
      Keywords: tax avoidance; transfer pricing; base erosion and profit shifting; tax haven
      Citation: International Journal of Economics and Accounting, Vol. 9, No. 2 (2020) pp. 100 - 117
      PubDate: 2020-02-14T23:20:50-05:00
      DOI: 10.1504/IJEA.2020.105184
      Issue No: Vol. 9, No. 2 (2020)
  • Prehistorical attempts of accounting in the Magura Cave, present day
    • Authors: A. Senthilselvi, R. Sukumar, S. Senthilpandi
      Pages: 118 - 131
      Abstract: The history of accounting can be traced back to thousands of years B.C. In this paper we argue that recently found drawings in an ancient cave called Magura near the city of Vidin in Bulgaria, could also be included as part of the prehistorical uses of accounting. In the past, this cave has been subject to many explorations and some of the ancient drawings found there have been dated back to almost 40 thousand years B.C. Based on our analysis, we believe with a certain level of confidence that some of the drawings found in the cave Magura are depiction economic events and subsequently a stock owned by people at a certain time. As a result of these findings, we assert that prehistorical attempts of accounting existed at the time of the drawings were made and therefore these findings should have significant inclusion into the history of accounting.
      Keywords: Magura; history of accounting; sun calendar; hunting scene; Bulgaria
      Citation: International Journal of Economics and Accounting, Vol. 9, No. 2 (2020) pp. 118 - 131
      PubDate: 2020-02-14T23:20:50-05:00
      DOI: 10.1504/IJEA.2020.105186
      Issue No: Vol. 9, No. 2 (2020)
  • How does minimum wage affect employment? Evidence from selected
           African countries
    • Authors: Mawussé Komlagan Nézan Okey, Madeleine Dopé Adjor, Yawo Elinam Ketor
      Pages: 132 - 154
      Abstract: How minimum wage legislation affects employment dynamics in Africa? This article examines the relationship between the minimum wage and the employment in selected African countries over the period 1990–2015 using fixed effects estimation and dynamic panel data for selected African countries. Beside the analysis of the effect of minimum wage, the paper also evaluates the determinants of employment in Africa. The results show a negative relationship between minimum wage and employment confirming the neoclassic view that as the price of labour increases, employers will demand less labour. In addition, the previous employment rate has a positive effect on the current employment. Estimates also show that the level of income and education positively affect employment rates. Furthermore, the results show that low level of democracy negatively impacts the employment rates. The effect of minimum wage on employment will help policymakers to correct the labour market imperfections through the manipulation of minimum wages and provide a living wage for the poorest quintile of workers.
      Keywords: employment dynamics; minimum wage; minimum wage legislations; Africa
      Citation: International Journal of Economics and Accounting, Vol. 9, No. 2 (2020) pp. 132 - 154
      PubDate: 2020-02-14T23:20:50-05:00
      DOI: 10.1504/IJEA.2020.105192
      Issue No: Vol. 9, No. 2 (2020)
  • Drivers of performance of the microfinance institutions in selected South
           Asian countries
    • Authors: Chandralekha Ghosh, Ankana Das
      Pages: 155 - 179
      Abstract: Microfinance institutions (MFIs) have been successfully operating for poverty alleviation and have played significant role in providing financial inclusion. This paper mainly tries to find out the performance drivers of the MFIs by using the data on 91 MFIs in seven selected Asian countries (Afghanistan, Pakistan, India, Bangladesh, Vietnam, Thailand, Indonesia) over the period 2004–2013 which have different backgrounds of evolution of MFIs. After panel data analysis it is found that MFI specific variables like real yield on gross loan portfolio is positively influencing return on assets (ROA), operational self-sufficiency (OSS) and percent of female borrower but cost per borrower is negatively influencing all the dependent variables. Regulatory quality of the country has positive influence on ROA and profit at margin of the MFIs. Domestic credit and growth of gross domestic product (GDP) per capita have positive impact on percent of women borrower, the representative of the social variable. This paper is important to the investors of MFI institutions, policy makers and regulators. This paper will help them to find out the factors which are influencing the social as well as financial performance of the MFIs.
      Keywords: microfinance; panel data; operational self-sufficiency; performance of Asian countries
      Citation: International Journal of Economics and Accounting, Vol. 9, No. 2 (2020) pp. 155 - 179
      PubDate: 2020-02-14T23:20:50-05:00
      DOI: 10.1504/IJEA.2020.105207
      Issue No: Vol. 9, No. 2 (2020)
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
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