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Journal of Accounting and Organizational Change
H-index 9

Journal of Accounting and Organizational Change

1832-5912

Published by: Emerald Publishing

https://www.emerald.com/insight/publication/issn/1832-5912

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Business and Management 412 15 20 7
Economics and Finance 525 5 7 4

Additional Metrics

Number of Best Scientists*: 18
Documents by Best Scientists*: 23
Top 100 Ranked Scientists*: 1
SCIMAGO H-index: 40
SCIMAGO SJR: 0.699
Impact Factor: 3

Overview

Top Research Topics at Journal of Accounting & Organizational Change?

The aim of the journal is to expand the discussion of research in Accounting, Management accounting, Management control system, Public relations and Originality. While the journal focused on Accounting, it was also able to explore topics like Control (management), Institutional theory and Corporate governance. Most of the works presented in the journal deals with Corporate governance but it intersects with the subject of Accountability.

The Management accounting works featured in it incorporate elements from Process (engineering), Accounting management, Cost accounting and Knowledge management. The study on Knowledge management presented is investigated in conjunction with research in Empirical research. Management control system and Process management are closely related fields of research discussed in it.

The discussions emphasized the topic of Originality in an attempt to further explore the field of Value (ethics). Mark-to-market accounting is part of Accounting information system studies tackled in the journal. Research in the field of Financial accounting was used to conduct the presented Positive accounting study.

  • Accounting (98.23%)
  • Management accounting (26.61%)
  • Management control system (14.19%)

What are the most cited papers published in the journal?

  • Strategic management accounting and business strategy: a loose coupling? (112 citations)
  • Public sector performance measurement in developing countries: a literature review and research agenda (97 citations)
  • Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations (87 citations)

Research areas of the most cited articles at Journal of Accounting & Organizational Change:

The published papers are mainly concerned with subjects like Accounting, Management accounting, Positive accounting, Control (management) and Public relations. The published articles with studies in Accounting featured incorporate elements of Institutional theory, Corporate governance, Empirical research, Management control system and Stakeholder analysis. In addition to Management accounting research, the most cited publications aim to explore topics under Developing country, Environmental full-cost accounting, Cost accounting and Politics.

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

  • Law
  • Management
  • Finance

The previous edition focused in particular on these issues:

The journal was organized to reinforce research efforts on Accounting, Management accounting, Management control system, Institutional theory and Risk management. While work presented in it provided substantial information on Accounting, it also covered topics in Knowledge management, Public relations, Government, Public sector and Process management. While Management accounting is the focus of it, it also provided insights into the studies of Emerging markets and Information technology.

The journal explores topics in Management control system which can be helpful for research in disciplines like Strategic planning, Entrepreneurship, Investment decisions and Venture capital. Topics in Institutional theory explored in Journal of Accounting & Organizational Change were investigated in conjunction with research in Payment system and Organizational culture. The study of Risk management encompasses disciplines such as Public sector accounting, as well as fields such as Stakeholder, all of which overlap with one another.

The most cited articles from the last journal are:

  • Impact of external auditor–cloud specialist engagement on cloud auditing challenges (3 citations)
  • The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior (2 citations)
  • Debiasing as a powerful management accounting tool? Evidence from German firms (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 Journal of Accounting & Organizational Change (based on the number of publications) are:

  • Martin R. W. Hiebl (6 papers) absent at the last edition,
  • Zahirul Hoque (5 papers) absent at the last edition,
  • Umesh Sharma (4 papers) absent at the last edition,
  • Gary Spraakman (4 papers) absent at the last edition,
  • Bernhard Hirsch (4 papers) published 2 papers 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 Journal of Accounting & Organizational Change (based on the number of publications) are:

  • La Trobe University (6 papers) absent at the last edition,
  • University of Manchester (6 papers) absent at the last edition,
  • University of Sydney (5 papers) absent at the last edition,
  • Victoria University of Wellington (5 papers) absent at the last edition,
  • University of Waikato (5 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, 91.23% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 40.00% were posted by at least one author from the top 10 institutions publishing in the journal. Another 20.00% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 0.00% of all publications and 40.00% 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.

Understanding the Educational Background of Authors

Understanding the educational background of the authors contributing to the Journal of Accounting & Organizational Change could lend valuable insight into the standards and perspectives upheld in their research. It would also help comprehend the significance of the educational institutions they belong to, fostering a sense of the nurturing environment these establishments provide. The contributions that scholars, from different business schools and educational communities bring into these researches, further act as attestations to the quality of knowledge imparted and the skillset nurtured at such institutions.

Particularly, when we peek into the educational background of various contributors, a significant number seem to be alumni of some of the top 5 business schools in north dakota. It underscores the competitive edge these schools impart to their students, enabling them to contribute effectively in various spheres of industry and academia. Moreover, authors from such prominent schools ensure that the research in the journal continues at a high standard, bridging theory with practical aspects efficiently.

Creating a comprehensive profile of the authors, especially through their educational background promotes a well-rounded understanding of the journal’s content while also fostering an appreciation of the diverse perspectives they bring. It would contribute richly to both prospective authors in their research exploration and readers seeking in-depth understanding of accounting and organizational change.

Top Publications

  • Understanding the internal audit function in a digitalised business environment

    Unknown

    (2020)
    105 Citations
  • Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?

    (2022)
    33 Citations
  • Australian universities in a pandemic world: transforming a broken business model?

    Lee D. Parker

    (2020)
    31 Citations
  • Politically connected boards, family business groups and firm performance: Evidence from Indonesia

    Joni Joni;Kamran Ahmed;Jane Hamilton

    (2020)
    25 Citations
  • A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure: lessons learnt from two case studies on integrated reporting

    (2022)
    21 Citations
  • Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting

    Stefan Schaltegger

    (2020)
    16 Citations
  • The response to Covid-19 in England: political accountability and loss of trust

    Jane Broadbent

    (2020)
    15 Citations

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Best Scientists Contributing to This Journal

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