Financial Accountability and Management

Top Research Topics at Financial Accountability and Management?

Financial Accountability and Management aims to foster the development of research in Accounting, Public sector, Public administration, Public relations and Accountability. Accounting information system, Audit and Management accounting studies in the realm of Accounting interact with fields like Accrual. Financial accounting and Accounting standard studies are all carried out as a component of the study in Accounting information system presented.

Performance audit, Joint audit and Chief audit executive are all areas of Audit tackled in Financial Accountability and Management. Fund accounting and Positive accounting are some topics wherein Management accounting research discussed in it have an impact. Public sector research presented in the journal encompasses a variety of subjects, including Private sector, Corporate governance, Control (management) and Performance measurement.

Topics in Public administration were tackled in line with various other fields like Government and Politics. While work presented in it provided substantial information on Public relations, it also covered topics in Performance management and Health care. Most of the Finance studies addressed also intersect with Accounting management.

• Accounting (45.00%)
• Public sector (25.13%)
• Public administration (24.00%)

What are the most cited papers published in the journal?

• Application of accrual accounting in the Australian public sector - rhetoric or reality? (381 citations)
• THE NPM AGENDA: BACK TO THE FUTURE (344 citations)
• Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity? (323 citations)

Research areas of the most cited articles at Financial Accountability and Management:

The journal articles primarily tackle Accounting, Public sector, Public administration, Accountability and New public management. The most cited papers about Accounting information system, Management accounting and Financial accounting research are fields of study within Accounting but they also intertwine with concepts in Accrual. The most cited articles focus on Public sector but the discussions also offer insight into other areas such as Private sector, Public finance, Corporate governance, Financial management and Performance measurement.

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

• Law
• Management
• Social science

The previous edition focused in particular on these issues:

The scientific interests tackled in Financial Accountability and Management are Public relations, Public sector, Accountability, Accounting and Audit. The presented Public relations study covers related areas such as Public trust and also touches on topics like Resistance (psychoanalysis). Some problems in Public sector that were presented in it overlapped with concepts under Quality (business), Benchmarking, Government, Transparency (behavior) and Process (engineering).

The journal addresses concerns in Accountability which are intertwined with other disciplines, such as Legitimacy, Corporate governance, Netnography and Health care. The studies in Accounting featured incorporate elements of Outcome (game theory) and Stakeholder. The journal explores topics in Audit which can be helpful for research in disciplines like Competition (economics), Independence and Local government.

The most cited articles from the last journal are:

• The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom (5 citations)
• Navigating netnography: A guide for the accounting researcher (4 citations)
• Financial controls to control corruption in an African country: Insider experts within an enabling environment (4 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.

Top authors and change over time

The top authors publishing in Financial Accountability and Management (based on the number of publications) are:

• Irvine Lapsley (40 papers) absent at the last edition,
• Noel Hyndman (16 papers) published 1 paper at the last edition,
• Rowan Jones (13 papers) absent at the last edition,
• David Heald (11 papers) absent at the last edition,
• Åge Johnsen (10 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.

Top affiliations and change over time

Only papers with recognized affiliations are considered

The top affiliations publishing in Financial Accountability and Management (based on the number of publications) are:

• University of Edinburgh (39 papers) published 3 papers at the last edition the same number as at the previous edition,
• Cardiff University (17 papers) published 2 papers at the last edition, 1 more than at the previous edition,
• University of Gothenburg (17 papers) published 2 papers at the last edition, 4 less than at the previous edition,
• Queensland University of Technology (16 papers) published 1 paper at the last edition the same number as at the previous edition,
• University of Birmingham (16 papers) published 1 paper 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, 37.21% were posted by at least one author from the top 10 institutions publishing in the journal. Another 6.98% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 37.21% of all publications and 18.60% 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.

Explanation of Methodology

In order to gain a thorough understanding of the research topics at Financial Accountability and Management, it is important to highlight the methodology used in the studies considered. These methods range from the use of statistical and mathematical models, behavioral experiments, to case studies and historical analysis. Understanding the research methods can be beneficial not only for individuals interested in pursuing these areas of study but also those looking to apply these methods in different fields.

For example, in order to compare financial performance across different sectors, multivariate regression models can be utilized. Such quantitative methods can offer robust findings, but rely heavily on the quality and availability of data. On the other hand, case studies are far more qualitative in nature, providing in-depth information on a specific context or entity.

Researchers in the field often use a mix of these methods to approach a problem from different angles and gain comprehensive insights. This not only enriches the understanding, but also adds substantial value to the discipline. If you are interested in exploring more about business and financial studies, you might want to consider undertaking an urban planning degree in Wisconsin, as it offers a blend of various research methodologies.