Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Journal of Accounting and Management
Number of Followers: 11  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2284-9459 - ISSN (Online) 2392-8778
Published by Danubius University Homepage  [8 journals]
  • Effect of Environmental Accounting on the Quality of Accounting
           Disclosures of Shipping Firms in Nigeria

    • Authors: Michael Bamidele Fakoya, Akeem Babatunde Lawal
      Abstract: We examine the effect of environmental accounting on the quality of accounting disclosure of shipping firms in Nigeria. Accounting reports among shipping firms are found to be deficient over time because they lack the necessary information to enable stakeholders to make informed decisions. We administered questionnaires to the staff of registered shipping firms in Nigeria and analysed data using multiple regression. Findings show that environmental accounting influences the quality of accounting disclosure of shipping firms in Nigeria. We found a significant positive association between environmental accounting and quality of accounting disclosure of shipping firms in Nigeria. Firms need to recognise a liability in the statement of assets and liabilities once it is feasible that the economic benefit of an outflow of resources will offset present obligation. We recommended that firms need to decide by discretion which expenditure or cost should include as environmental expenses or cost. Moreover, environmental costs should be capitalised or expensed as it is considered a contentious cost item for accountants and financial analyst. Firms should consider the extent of current environmental regulations and involvement; existing legal, economic, political and scientific experiences; the complexity of the environmental problem; and existing and availability of technological experience.
      PubDate: 2020-04-24
      Issue No: Vol. 10 (2020)
       
  • Measuring Tax Avoidance using Effective Tax Rate: Concepts and
           Implications

    • Authors: Edosa Joshua Aronmwan, Izilin Mavis Okaiwele
      Abstract: Lack of consensus on the multifaceted concept of tax avoidance has caused us to witness a plethora of proxies that have been developed to measure and capture tax avoidance for the purpose of empirical analysis. Therefore, this study contributes to the literature on tax avoidance as it seeks to find out the similarity or differences between tax avoidance measures, with specific emphasis on effective tax rate based measures. Conducting the ANOVA and the Games Howell multiple comparison tests on a sample of 673 unbalanced firm-year observations, the study found that there is a significant difference between the examined measures, while the Games Howell test further showed that the H & S measure differs significantly from the ETR based measures. The implication of the findings for researchers is that they are to consider their research objectives before deciding on the measure of tax avoidance to use in their study, as there are significant differences between these measures.
      PubDate: 2020-04-24
      Issue No: Vol. 10 (2020)
       
  • Critical Factors For Accounting Estimation Of Investment In Artificial
           Intelligence: An Imperative For Accounting Standards Setters In The Fourth
           Industrial Revolution Era

    • Authors: Mary Kehinde Salawu, Tankiso Steven Moloi
      Abstract: The major assets of the 21st century organisations have moved from the company premises to the cloud where the telescopic rules of accounting could not locate them. This study addressed the inadequacies of existing Accounting Principles and Standards in estimating Artificial Intelligence (AI) assets in the era of the fourth industrial revolution. Constant fusion of multiple technologies had substantially altered the nature of organizational non-current assets from tangible (physical) to intangible (non-physical). Assets considered as intangible by existing studies and accounting standards are largely goodwill, patents, trademarks, copyright, customer list etc while AI remains foreign to accounting valuation. The study employed desk-review to identify factors essential for policy review to accommodate further development in AI-accounting domain. The study found Intellectual property, increased investment AI assets, multi-functional savings, privacy infringement, ransoms and law suit among others as crucial for estimating AI assets in the 21st century. Estimating and reporting AI assets still domicile in an uninformative accounting environment. Therefore accounting practitioners, professional bodies, standard-setters, academics and researchers need to recognise and leverage its potential impacts on accounting education and organisational practices. The study concluded that AI assets should be capitalized using simple algorithm to promote the fairness of the financial reports
      PubDate: 2020-04-24
      Issue No: Vol. 10 (2020)
       
  • Determinants of Financial Sustainability of Non-Governmental Organizations
           (NGOs) in Ghana

    • Authors: Alhassan Musah, Ebenezer Andy Adjei, Ibrahim Anyass Ahmed
      Abstract: Financial sustainability of NGOs has become a global concern in the wake of global financial crisis which has reduced donor funds from developed economies to developing countries. NGOs play an important role in developing countries like Ghana and as such their financial sustainability is very important not only for the NGOs but the Ghanaian economy. The study examined the factors that determine financial sustainability of NGOs in Ghana based on the following variables; sound financial management practices, income diversification, own income generation, good donor relationship and the use of ERPs and Cloud Accounting by NGOs. The study sampled 56 NGO where data was collected through the administration of questionnaires. Data was analysed using various statistical tools such as frequencies, graphs, tables, Kruskal Wallis Test and regression analysis. The results of the study showed that NGOS in Ghana are donor dependent and have little diversification of income as well as less own income generation measures in place. This results show that NGOs in Ghana are not financially sustainable and as such need income generating income measures that will help them to be financially reliable. The results show that sound financial management practices, own income generation by NGOs, diversification of income and good donor relationship are the key determinants of financial sustainability of NGOs in Ghana. The use of ERP systems and cloud accounting had positive effect on NGO financial sustainability but statistically insignificant. The results call for NGOs to take steps to improve these factors in their respective organization if they want to improve their financial sustainability.
      PubDate: 2020-04-24
      Issue No: Vol. 10 (2020)
       
  • Prevalence of and Factors Linked to Occupational Stress in Public and
           Private Organizations in Kosovo

    • Authors: Sejdë Tolaj, Ymer Havolli, Gent Beqiri
      Abstract: Stress is emerging as an increasing prob lem in organizations and companies over the recent decades. Despite the awareness on the risks associated with occupational stress, the growing number of literature on stress, so far no empirical research was done to study the prevalance of stress and associated work stressors of employees in Kosovo. Through quantitative research, this study sought to provide scientific contribution by examining the prevalance of stress and by identifying factors that cause stress among public and private sector employees. Findings revealed a relatively high prevalance of occupational stress among emplouyees, where responents with 1-20 years of work experience reporting being significantly more stressed than those with more than 20 years fo work experience. Moreover, reselts showed that stress adversely affects job performance of employees with 1-20 years of work experience as well as of female employees. stressors pertaining to demand, control, support, relationships, role and change were identified to be causing occupational stress among employees, all showing positive significant correlation with stress. Furthermore, both public and pirvate sector employees considered similar factors as stressful, even though public sector employees reported experiencing slightly higher levels of stress.
      PubDate: 2020-04-24
      Issue No: Vol. 10 (2020)
       
  • Effect of Tax and Provision for Depreciation on Financial Performance of
           Selected Quoted Consumer Goods in Nigeria

    • Authors: Gideon Tayo Akinleye, Cement Olaoye, Kole Samson Fajuyagbe
      Abstract: The study analyzed the effect of tax and provision for depreciation on financial performance of selected quoted consumer goods captured by reserve in Nigeria (2008-2017). The study concentrated on five (5) randomly selected quoted consumer goods such as Flour Mills Nig. Plc, Dangote Cement Plc, Nestle Nig. Plc, Unilever Nig Plc, and PZ Cusson operating within Nigeria based on the availability and consistency of required data. The secondary data were sourced from the Published Annual Reports of selected quoted consumer goods, the study utilized panel least square analytical technique. The result of the findings showed that tax (TAX), provision for depreciation (PFD) and profit before tax (PBT) positively influenced the financial performance of FLRM and NEST by 31811588 and 6310438 respectively. Also, it was discovered that tax (TAX), provision for depreciation (PFD) and profit before tax (PBT) in the period under consideration hindered the financial performance of DANG, UNIL and NEST by 18482966, 16389816 and 2461191 respectively in Nigeria. The Adjusted R-squared of 0.23, 0.90 and 0.17 for pooled, fixed and random effect model showed that 23, 90 and 17 percent variation in the financial performance of the quoted consumer goods in Nigeria can be explained by tax and profit before tax of the quoted consumer goods under consideration. The study concluded that, quoted consumer goods in Nigeria increase their reserve as the tax, provision for depreciation and profit before tax increases. This implies that an increase in taxes and provision for depreciation of the quoted consumer goods brings about significant improvement in the financial performance. Therefore, since tax, provision for depreciation and profit before tax enhanced the performance of the quoted consumer goods, they should adopt policies that will increase their profit level so as to enhance and improve better financial performance through increment in reserve.
      PubDate: 2020-04-07
      Issue No: Vol. 10 (2020)
       
 
JournalTOCs
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
 


Your IP address: 34.231.247.88
 
Home (Search)
API
About JournalTOCs
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-