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Abacus
H-index 10

Abacus

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 249 23 29 9
Business and Management 466 11 12 6

Additional Metrics

Number of Best Scientists*: 41
Documents by Best Scientists*: 39
Top 100 Ranked Scientists*: 0
SCIMAGO H-index: 56
SCIMAGO SJR: 0.484
Impact Factor: 2.3

Overview

Top Research Topics at Abacus?

Abacus aims to foster the development of research in Accounting, Actuarial science, Finance, Audit and Econometrics. Accounting information system, Financial accounting, Positive accounting, Accounting standard and Management accounting are among the concentrations of Accounting that garnered much attention in the journal. The journal centers on topics in Accounting information system, with a focus on Mark-to-market accounting.

The majority of Financial accounting studies are focused on the issues of Comparison of management accounting and financial accounting. It investigates Actuarial science research which frequently intersects with Earnings.

  • Accounting (42.96%)
  • Actuarial science (10.32%)
  • Finance (9.57%)

What are the most cited papers published in the journal?

  • Culture, corporate governance and disclosure in Malaysian corporations (1336 citations)
  • Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1332 citations)
  • Towards a General Model of the Reasons for International Differences in Financial Reporting (491 citations)

Research areas of the most cited articles at Abacus:

The most cited publications generally zeroe in on subjects such as Accounting, Finance, Audit, Accounting information system and Accounting standard. The published articles connects the study in Accounting with the closely related areas of Actuarial science. The published articles focus on Accounting information system but sometimes tackle the closely related topic of Accrual which is concerned with Revenue recognition.

What topics the last edition of the journal is best known for?

  • Law
  • Finance
  • Statistics

The previous edition focused in particular on these issues:

The journal explores disciplines such as Accounting, Monetary economics, China, Quality (business) and Asset (economics). In it, Higher education and Centrality are investigated in conjunction with one another to address concerns in Accounting research. In addition to Monetary economics research, the journal aims to explore topics under Proxy (statistics), Financial market and Cost of equity.

Issues in China were discussed, taking into consideration concepts from other disciplines like Financialization, Promotion (rank), Total factor productivity, Development economics and Initial public offering. The concepts on Quality (business) presented in Abacus can also apply to other research fields, including Legitimacy theory, Environmental disclosure and Environmental reporting. Abacus facilitates discussions on Asset (economics) that incorporate concepts from other fields like Bargaining power, Capital asset pricing model, Waiver and Debt.

The most cited articles from the last journal are:

  • Choosing the Level of Significance: A Decision‐theoretic Approach (15 citations)
  • The Macbeth Factor: The Dark Side of Achievement‐driving Analysts (3 citations)
  • Asset Redeployability and Corporate Tax Avoidance (2 citations)

Papers citation over time

A key indicator for each journal is its effectiveness in reaching other researchers with the papers published at that venue.

The chart below presents the interquartile range (first quartile 25%, median 50% and third quartile 75%) of the number of citations of articles over time.

The top authors publishing in Abacus (based on the number of publications) are:

  • R. J. Chambers (27 papers) absent at the last edition,
  • Stewart Jones (24 papers) absent at the last edition,
  • Graeme Dean (23 papers) absent at the last edition,
  • R. G. Walker (23 papers) absent at the last edition,
  • Frank Clarke (19 papers) absent at the last edition.

The overall trend for top authors publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top authors.

Only papers with recognized affiliations are considered

The top affiliations publishing in Abacus (based on the number of publications) are:

  • University of Sydney (177 papers) published 3 papers at the last edition, 2 less than at the previous edition,
  • University of New South Wales (68 papers) published 1 paper at the last edition, 2 less than at the previous edition,
  • Australian National University (29 papers) published 1 paper at the last edition, 1 less than at the previous edition,
  • Macquarie University (27 papers) published 3 papers at the last edition, 1 more than at the previous edition,
  • University of Queensland (26 papers) absent at the last edition.

The overall trend for top affiliations publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top affiliations.

Publication chance based on affiliation

The publication chance index shows the ratio of articles published by the best research institutions in the journal edition to all articles published within that journal. The best research institutions were selected based on the largest number of articles published during all editions of the journal.

The chart below presents the percentage ratio of articles from top institutions (based on their ranking of total papers).Top affiliations were grouped by their rank into the following tiers: top 1-10, top 11-20, top 21-50, and top 51+. Only articles with a recognized affiliation are considered.

During the most recent 2021 edition, 0.00% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 25.00% were posted by at least one author from the top 10 institutions publishing in the journal. Another 8.33% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 13.89% of all publications and 52.78% were from other institutions.

Returning Authors Index

A very common phenomenon observed among researchers publishing scientific articles is the intentional selection of journals they have already attended in the past. In particular, it is worth analyzing the case when the authors participate in the same journal from year to year.

The Returning Authors Index presented below illustrates the ratio of authors who participated in both a given as well as the previous edition of the journal in relation to all participants in a given year.

Returning Institution Index

The graph below shows the Returning Institution Index, illustrating the ratio of institutions that participated in both a given and the previous edition of the conference in relation to all affiliations present in a given year.

The experience to innovation index

Our experience to innovation index was created to show a cross-section of the experience level of authors publishing in a journal. The index includes the authors publishing at the last edition of a journal, grouped by total number of publications throughout their academic career (P) and the total number of citations of these publications ever received (C).

The group intervals were selected empirically to best show the diversity of the authors' experiences, their labels were selected as a convenience, not as judgment. The authors were divided into the following groups:

  • Novice - P < 5 or C < 25 (the number of publications less than 5 or the number of citations less than 25),
  • Competent - P < 10 or C < 100 (the number of publications less than 10 or the number of citations less than 100),
  • Experienced - P < 25 or C < 625 (the number of publications less than 25 or the number of citations less than 625),
  • Master - P < 50 or C < 2500 (the number of publications less than 50 or the number of citations less than 2500),
  • Star - P ≥ 50 and C ≥ 2500 (both the number of publications greater than 50 and the number of citations greater than 2500).

The chart below illustrates experience levels of first authors in cases of publications with multiple authors.

Career Pathways in Accounting

If you're intrigued by these diverse research topics and perhaps considering a professional career in accounting, there are multiple career paths you can follow. One of the most prestigious credentials in the field is becoming a Certified Public Accountant (CPA). This credential can not only elevate your career but also opens doors to different opportunities in the industry. Acquiring a CPA license involves a stringent process including having the appropriate educational credits, passing the CPA exam, and fulfilling work experience requirements. The criteria may vary from state to state, hence, you must take into account your location's regulations. If you are situated in Tennessee or planning to move there, there are distinctive requirements for becoming a CPA. To understand and navigate these thoroughly, you can explore our guide on how to be a CPA in Tennessee. This resource provides a comprehensive look into available accounting programs, the CPA licensure process in Tennessee, and job prospects in the state. With the abundance of information provided, it can greatly assist in making an informed decision about your accounting career pathway.

Top Publications

  • A Textual Analysis of US Corporate Social Responsibility Reports

    Peter M. Clarkson;Jordan Ponn;Gordon D. Richardson;Frank Rudzicz

    (2020)
    62 Citations
  • The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions

    Sudipta Bose;Amitav Saha;Indra Abeysekera

    (2020)
    31 Citations
  • Asset Redeployability and Corporate Tax Avoidance

    Mostafa Monzur Hasan;Ahsan Habib;Nurul Alam

    (2021)
    30 Citations
  • Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity

    (2022)
    29 Citations
  • Who's Greenwashing Via the Media and What are the Consequences? Evidence From China

    (2022)
    24 Citations

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Best Scientists Contributing to This Journal

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