Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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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
Accounting and Financial Control
Number of Followers: 4  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2543-5485 - ISSN (Online) 2544-1450
Published by Business Perspectives Homepage  [15 journals]
  • Crowdsourcing labor regulation

    • Abstract: The relevance of the study is due to the spread of atypical forms of staff involvement in the work and the need to rethink the content of social and labor relations, implemented in cyberspace, the need to develop adequate to modern realities regulations of labor organization. The purpose of the study is to develop best practices in the organization of labor activities of employees engaged in crowdsourcing and to develop recommendations for regulating such work in accordance with Ukrainian legislation. The methodological basis of the study is formed by theories of self-organization of socio-economic systems, modern concepts of management and project management, the concept of decent work, the theory of social responsibility. Analysis of the achievements of domestic and foreign scientists in the field of labor organization, development of social and labor relations showed that despite the positive aspects of crowdsourcing remains many unresolved issues, including high risks of fraud, low liability, lack of social protection and more. The results of the study are aimed at overcoming these barriers by implementing the author’s regulations on the organization of work under crowdsourcing, which, in contrast to the existing ones, distinguishes three main employment clusters on the platforms; Crowdsourcing is analyzed in two planes (the grouping was based on the criterion of transaction costs (contract theory), namely as a specific form of organization and conduct of business and as a form of social contract between the state and community, business and society. immanent to the needs of today and take into account the variability of the ecosystem of the modern labor market, filled with qualitatively new content that meets the criterion of adaptability and takes into account modern best practices in organizing the work of crowdworkers.
      PubDate: Tue, 24 May 2022 11:56:44 +000
       
  • The impact of green organizational identity on green innovation at
           Jordanian food and beverage companies

    • Abstract: Integrating environmental objectives into an organization’s mission and strategies improves the organization’s image as a socially responsible organization and helps it take a leading position of advantage. Due to the increasing pressures towards sustainability and environmental policies, organizations are making efforts in this direction. This study is aimed at identifying the impact of green organizational identity (GOI) on green innovation (GI). Data were collected from 168 employees working in food and beverage industry companies listed on the Amman Stock Exchange. SPSS was employed to analyze the data and test the hypothesis. The study finds a significant positive effect of GOI on GI product and GI process. The study recommends that companies show interest in GOI for their role in raising GI levels. Due to cultural differences between countries that limit the generalizability of the study results, it is recommended to conduct another study in Western culture to determine their applicability.
      PubDate: Mon, 23 May 2022 10:51:17 +000
       
  • Exploring behavioral barriers and interventions in retirement savings:
           Findings from online focus groups among university students

    • Abstract: In a number of countries around the world, population ageing raises concerns about the sustainability of pension systems. A younger generation has conventionally been least likely to save for retirement even if there is a need to take individual responsibility and start saving for their retirement as soon as possible. In this context, the aim of the paper is to identify behavioral barriers and interventions towards retirement savings ceiling to this part of the productive population. For this purpose, three online focus groups were deployed among 16 university students aged 23-24 years. Using the coding process, common categories, related codes and frequencies of responses were determined from the transcribed material. The results pointed at two crucial barriers related to retirement savings: behavioral (present bias, status quo bias, loss aversion, limited attention) and institutional (education, pension policy and trustworthiness of the state institutions). Additionally, three main categories of behavioral interventions were detected to overcome these barriers: simplification of decision-making (easy calculation of pension, default options), use of salience effects (information campaigns, visualization tools, personalized content) and minimizing feelings of loss (framing of messages, financial incentives, products with different types of liquidity). Based on findings, recommendations were formulated for three groups of stakeholders: government, industry (financial providers and pension funds) and employers. The results bring valuable insights to relevant stakeholders regarding behaviors and attitudes of the young generation on retirement savings issues.AcknowledgmentsThis contribution was written with the support of the Technology Agency of the Czech Republic, project number TL03000737 titled as “Behavioral economics as a population activation targeted tool within use of financial security banking products.”
      PubDate: Mon, 23 May 2022 10:11:00 +000
       
  • Analysis of financial flows in the budget process of Ukraine under the
           conditions of structural imbalances of the financial system

    • Abstract: Adjusting the balanced movement of financial flows in the budget process is a vital component of ensuring the functioning of the financial system. This study aims to identify and outline possible areas for improving the management of financial flows in the budget process of Ukraine to regulate structural imbalances of the financial system. With the help of ranking and clustering, the analysis and assessment of local budgets based on indicators that characterize the movement of financial flows was carried out. The used methods made it possible to consider the differences in the formation and direction of budget flows of territorial communities and determine the progress of administrative-territorial units. An assessment of the state of financial flows consolidated in the treasury single account of Ukraine was conducted: the dynamics of balance, the volume of loans and repayments to local budgets, and the Pension Fund of Ukraine were considered. The assessment results made it possible to determine the directions of setting a stable and balanced movement of financial flows and levers to regulate the impact of structural imbalances of the financial system related to the management of cash balances of the treasury single account and increase of its liquidity. The volumes of revenues, expenditures, deficit, and borrowings to the State Budget of Ukraine were estimated to determine the conditions that cause imbalances in the financial system. The directions for timely and complete execution of the decisions by state authorities and local self-governments are outlined.
      PubDate: Mon, 23 May 2022 07:30:57 +000
       
  • Directions and risks of legal rights enforcement by territorial
           communities after the opening of the agricultural land market in Ukraine

    • Abstract: The need for state management of the land market is stipulated with the necessity for rational use of agricultural land and preservation of its fertility. This study aims to identify the risks that have arisen with opening the land market in Ukraine. Moreover, it develops effective measures to minimize such risks, designed to enforce the legal right of amalgamated territorial communities to acquire ownership of agricultural land. The comparative law method was used in a sample analysis of legal precedents on liability for offenses in land relations, as well as the regulations that establish liability for offenses in this field and certain provisions of the legal precedents of the European Court of Human Rights. Following the study, proposals were formulated intending to improve land management in favor of the decentralized model and enforce the legal rights of amalgamated territorial communities due to the opening of the land market in Ukraine. An innovative strategy is proposed for the functioning of land relations, aimed to improve the process of their regulation in the land market performance, and its components are outlined. Implementation of the proposed strategy for the functioning of land relations will improve the transfer mechanisms of agricultural land to the amalgamated territorial communities. It will also mitigate the identified risks in the land market performance in Ukraine.
      PubDate: Fri, 20 May 2022 13:28:34 +000
       
  • Determining the impact of brand value on the credibility of influencers
           over the purchase decision of millennial consumers

    • Abstract: Nowadays, social media influencers are one of the most important assets of many businesses that originate purchase decisions. The relevance of this paper is determined by the fact that it tries to fill in the research gap of literature determining the factors that might influence the purchase decisions of millennial consumers based on the theories of the constructs. The purpose is to determine the impact of brand value on the credibility of influencers over the purchase decision. Therefore, 412 millennial consumers from the city of Arequipa, Peru, were surveyed through an online form provided by Google. Then, the validation and descriptive statistics were made on the program SPSS. Additionally, the inferential statistics using the software Smart PLS. The results show a positive, significant, and direct relationship between the credibility of influencers and customers’ purchase decisions. Moreover, this relationship increases through the brand value when incorporated into the model as a mediator variable, facilitating the decision of consumers. In conclusion, it was estimated that consumers feel even more confident when social media influencers transmit the message showing specific brand attributes.AcknowledgmentsThe authors thank the Universidad Nacional de San Agustin de Arequipa for its support in developing this project.The present study has been self-financed by the authors.
      PubDate: Fri, 20 May 2022 07:12:41 +000
       
  • Atomization of living space and diffusion of labor activity in the context
           of coronacrisis: manifestations, consequences and vectors of overcoming

    • Abstract: The symbiosis of new opportunities caused by the breakthrough technologies of the digital age (“big bang-1”) and new challenges and threats caused by sanitary and epidemiological requirements of the coronavirus pandemic (“big bang-2”) leads to a reduction in the living space of an economically active person. The ability to work remotely using information and communication systems (voluntary isolation), on the one hand, and quarantine restrictions (forced isolation), on the other, lead to atomization of a person. At the same time, the time boundaries between work and leisure are being erased, leisure acquires signs of precariousness, a convergence of work and leisure takes place. The relevance of this study is due to the need for a renewed awareness of what kind of format of labor activity will be there in the pandemic and post-pandemic era. Scientific and practical significance of the study is to determine restoration vectors of humancentered, socially acceptable living space of a man of labor, which will help overcome coronacrisis in the social and labor sphere. The main result of the study is the author’s mental model of metamorphoses of labor activity as a component of the new (ab)normality of pandemic and post-pandemic eras. The research subject is the theoretical and applied principles of atomization of the living space of economically active people and the diffusion of labor under the influence of new opportunities and constraints produced by the digital economy and the challenges of the COVID-19 pandemic. The methodological basis for achieving the set goal is a systematic approach that allows avoiding the fragmentary nature of research, one-sided judgments and conclusions in the study of the interrelated phenomena of living space atomization and labor activity diffusion. The aim of the study is to form scientific ideas about transformations taking place in the field of labor and leisure in the digital age under the influence of coronacrisis. It is proved that the coronacrisis gives rise to a new type of person – an atomized one, which is being increasingly exposed to «negative» individualism influence. The study outlines the contours of the mental model of the organization of work activity in the post-COVID period based on overcoming «negative» individualism, the emergence of a new philosophy of the time, and the formation of an updated concept of leisure culture. Also, the necessity of developing a consolidated multilevel model of social and labor relations in the new socio-economic reality and scientific and applied scenario of its implementation in the system of social and labor development of Ukrainian society is substantiated.
      PubDate: Thu, 19 May 2022 11:47:27 +000
       
  • Personal and reliability factors affecting adoption and utilization of
           e-government: An effect of intention to use

    • Abstract: This study aims to examine and prove the effect of personal and reliability factors on both the adoption as well as the utilization of e-government indirectly through the intention to use. The proposed model uses various theories, such as technology acceptance, diffusion of innovation, and unified theory of acceptance and use of technologies. It incorporates contracts from the e-government adoption and usage model to explore and understand the factors that drive different types of e-technology adoption and use. Employing purposive sample, the paper collected around 158 respondents that were used to support this study. According to the findings, there are 103 government employees in the sample, 36 general public, and 19 businessmen in the Provincial Government of DKI Jakarta (Indonesia). After the questionnaire’s reliability and validity were rigorously evaluated, the data were analyzed using the Structural Equation Modeling (SEM) technique. The results indicate that personal factors and perceived trust significantly affect the adoption and the utilization of e-government. In addition, reliability variables highly influence intention to use. Moreover, intention to use does not mediate the effect of personal factors, reliability factors, and e-government adoption use. This study is expected to be material for consideration and evaluation of the quality of ICTs-based public information for government officials and staff.
      PubDate: Thu, 19 May 2022 06:20:59 +000
       
  • Influence of financial support of human capital development on economic
           growth

    • Abstract: The COVID-19 pandemic has intensified the issue of strengthening the financial support of human capital development and enhancing its impact on economic growth. This study aims to assess the impact of financial support of human capital development in terms of public spending on health and education on economic growth. Economic-statistical methods and correlation-regression analysis are used to determine the impact of the share of public spending on health and education in GDP on real GDP, and to assess the characteristics of financial support of human capital development. The study reveals evidence of a link between the level of public funding for human capital development and real GDP. At the same time, for Ukraine and the countries-full members of the Commonwealth of Independent States, in particular Armenia, Azerbaijan, Kazakhstan, Moldova, Belarus, the Kyrgyz Republic, Uzbekistan, and Russia, the results of the study were mixed. In recent years, with the share of public spending on health and education in GDP growing by 1 percentage point, real GDP has grown in 4 and 5 countries, respectively, and decreased in 5 and 4 countries out of 9 studied. The results show that a significant deterrent to strengthening the financial support of human capital development and its impact on economic growth is a significant level of uncertainty in economic processes, which determines the importance of revising the forms and methods of public financing of human capital.
      PubDate: Wed, 18 May 2022 08:13:36 +000
       
  • Factors influencing decisions of satellite office users in the new normal
           era: Evidence from Indonesia

    • Abstract: COVID-19 affects all aspects of life, including work patterns, work behavior, and daily routines. It has also prompted organizations to change how they operate, working more from outside the office due to government restrictions. Therefore, many activity restrictions were introduced due to the COVID-19 pandemic; however, office activities must continue. This creates a new need for the availability of satellite offices as a solution for companies and employees in carrying out organizational activities. This paper analyzes factors that influence the selection of satellite offices during the COVID-19 pandemic and the new normal. Quantitative research was used in this study; the data were analyzed using descriptive analysis methods and cross-tabulation analysis. Data were collected by distributing questionnaires to 65 users of the satellite offices in Jakarta. The results show that the majority of users choose a satellite office by considering the proximity to their place of residence, and room comfort, which is then followed by the availability and stability of internet access. In general, satellite office users also consider the price and choose the daily billing system over other billing systems. Thus, workspace providers in the satellite office can formulate the right strategy to attract satellite office users by choosing a proper location, fulfilling room comfort facilities, price positioning, and the billing system used.
      PubDate: Wed, 18 May 2022 07:41:52 +000
       
 
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