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Year of publication
Subject
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Accounting 24,229 Rechnungswesen 23,723 Theorie 2,388 Theory 2,371 IFRS 2,323 Wirtschaftsprüfung 1,883 Financial audit 1,844 Reporting 1,239 Berichtswesen 1,219 USA 1,213 Jahresabschluss 1,209 Accounting standards 1,195 Bilanzierungsgrundsätze 1,189 Betriebswirtschaftsstudium 1,187 Graduate business education 1,187 accounting 1,182 Deutschland 1,171 Financial statement 1,154 Bilanzpolitik 1,144 Accounting policy 1,137 United States 1,129 Germany 1,073 Controlling 1,008 Welt 980 World 979 Großbritannien 949 Management control 894 Buchführung 888 United Kingdom 885 Corporate governance 883 Corporate Governance 849 Bibliometrics 788 Bibliometrie 786 Unternehmenspublizität 732 Corporate disclosure 731 Kostenrechnung 685 Betriebliche Finanzwirtschaft 659 Managerial finance 657 Students 631 Cost accounting 624
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Online availability
All
Undetermined 8,093 Free 6,184 CC license 485 Digitizable 11
Type of publication
All
Article 14,687 Book / Working Paper 11,906 Journal 387 Other 310 Database 1
Subcategories
All
Article in journal 11,928 Book section 1,600 Textbook 1,029 Working paper 836 Proceedings 370 Case study 270 Glossary included 182 Reference work 104 Handbook 74 Government document 56 Guidebook 50 Review 48 Introduction 46 Literature review 28 Biography 24 Report 18 Statistics 12 Law 8
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Language
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English 21,814 German 2,856 Undetermined 2,064 Russian 165 Polish 121 Hungarian 94 French 86 Spanish 51 Swedish 16 Slovak 15 Ukrainian 14 Czech 13 Italian 13 Lithuanian 10 Bulgarian 9 Dutch 9 Romanian 9 Portuguese 7 Danish 5 Finnish 5 Albanian 4 Afrikaans 3 Indonesian 3 Norwegian 3 Serbian 3 Turkish 3 Chinese 3 Arabic 2 Estonian 2 Georgian 2 Latvian 2 Slovenian 2 Croatian 1 Malay (macrolanguage) 1
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Author
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Nobes, Christopher 59 Weygandt, Jerry J. 55 McGee, Robert W. 46 Riahi-Belkaoui, Ahmed 46 Funnell, Warwick 44 Hoque, Zahirul 43 Horngren, Charles T. 42 Kieso, Donald E. 42 Carnegie, Garry D. 41 Craig, Russell 41 Schaltegger, Stefan 41 Biondi, Yuri 40 Bragg, Steven M. 40 Zeff, Stephen A. 40 Kimmel, Paul D. 38 Parker, Robert H. 38 Vasarhelyi, Miklos A. 38 Weißenberger, Barbara E. 38 Hermanson, Dana R. 37 Haslam, Jim 36 Parker, Lee David 36 Sunder, Shyam 36 Cooper, David J. 35 Baker, C. Richard 34 Edwards, John Richard 34 Ezzamel, Mahmoud 34 Lehman, Cheryl R. 34 Leuz, Christian 34 Atrill, Peter 33 Sy, Aida 33 Wagenhofer, Alfred 33 Weetman, Pauline 33 Wild, John J. 33 Hopper, Trevor 32 Sangster, Alan 32 Tinker, Anthony 32 Küpper, Hans-Ulrich 30 Quinn, Martin 30 Hiebl, Martin R. W. 29 Penman, Stephen H. 29
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Institution
All
World Bank 167 Springer Fachmedien Wiesbaden 50 OECD 37 Université Paris-Dauphine (Paris IX) 34 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 29 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 24 National Bureau of Economic Research 18 Federal Reserve Bank of Chicago 16 NWB Verlag 16 World Bank Group 16 Chartered Institute of Management Accountants 14 Department of Economics and Business, Universitat Pompeu Fabra 14 Edward Elgar Publishing 14 Business & Economics Society International 12 European Parliament / Directorate-General for Internal Policies of the Union 12 Institut der Wirtschaftsprüfer in Deutschland 12 MASTER CONSULTORES 12 Verlag Dr. Kovač 12 World Scientific (Firm) 12 De Gruyter Oldenbourg 11 Florida Atlantic University 11 UVK Verlagsgesellschaft mbH 11 Verlag Franz Vahlen 11 European Investment Bank 10 International Monetary Fund (IMF) 10 American Accounting Association 9 American Institute of Certified Public Accountants 9 Economics Division, University of Southampton 9 Economics Research, World Bank Group 9 Erich Schmidt Verlag 9 Europäische Kommission 9 HAL 9 International Monetary Fund 9 Federal Reserve Board (Board of Governors of the Federal Reserve System) 8 Institute of Chartered Accountants in England and Wales 8 International Accounting Standards Board 8 KLS Accounting & Valuation GmbH 8 School of Management, Yale University 8 Shaker Verlag 8 Association of University Programs in Health Administration 7
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Published in...
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Critical perspectives on accounting : an international journal for social and organizational accountability 427 Accounting, auditing & accountability journal 321 Accounting, Auditing & Accountability Journal 306 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 262 Issues in accounting education 247 The accounting review : a publication of the American Accounting Association 181 Journal of accounting education 171 Accounting horizons : a quarterly publication of the American Accounting Association 137 International journal of critical accounting : IJCA 133 SpringerLink / Bücher 124 The British accounting review : the journal of the British Accounting Association 119 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 115 Advances in accounting education : teaching and curriculum innovations 110 Management accounting research 102 Accounting history review 92 Journal of accounting & economics 88 Accounting forum : advancing the interdisciplinary and global connection of accounting research 86 Cogent business & management 83 Meditari accountancy research 83 Journal of accounting and public policy 82 Managerial Auditing Journal 81 Journal of accounting & organizational change 79 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 78 Journal of accounting & management information systems : JAMIS 78 Journal of applied accounting research 77 Journal of emerging technologies in Accounting 77 Abacus : a journal of accounting, finance and business studies 76 Journal of business ethics : JOBE 76 The international journal of accounting : TIJA 72 The journal of corporate accounting & finance 72 European accounting review 71 Journal of financial reporting & accounting : JFRA 69 Advances in accounting : a research annual 68 Springer eBook Collection 68 Qualitative research in accounting & management : QRAM 66 Pacific accounting review 64 Accounting research journal 63 Accounting, Economics, and Law : AEL ; a convivium 63 Asian review of accounting 63 Accounting and business research 61
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Source
All
ECONIS (ZBW) 22,521 USB Cologne (EcoSocSci) 1,911 RePEc 1,249 Other ZBW resources 748 BASE 737 EconStor 118 ArchiDok 7
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Showing 1 - 50 of 24,194
 
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Artificial intelligence : challenges of AI in accounting
Witowska, Judyta - 2026
Objective: The aim of the article is to present the AI solutions used by accounting departments and the challenges they bring to the accounting field. Research Design & Methods: The article was developed based on the literature, reports of companies which are currently implementing AI solutions...
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Time to act : a research agenda of accoun4ng and control for crisis resilience
Passetti, Emilio; Goffetti, Giulia; Carlet, Enrico; … - 2026
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Quantum computing and cybersecurity in accounting and finance in the post-quantum world : challenges and opportunities for securing accounting and finance systems
Shadan, Huma Habib; Islam, Sardar M. N. - 2025
Quantum technology is significantly transforming businesses, organisations, and information systems. It will have a significant impact on accounting and finance, particularly in the context of cybersecurity. It presents both opportunities and risks in maintaining confidentiality and protecting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015548961
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Digital transformation and the quality of accounting information systems in the public sector : evidence from developing countries
Hamdy, Arafat; Diab, Ahmed; Eissa, Aref M. - 2025
This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region-Egypt and Saudi Arabia. We collected data by...
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How does accounting history shape the past, present and future of society?
McBride, Karen M.; Bigoni, Michele; Gomes, Delfina - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015421256
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The nexus between self-efficacy and professional skills development among accounting students : do social and cultural factors matter?
Sharma, Garima; Naidoo, Jayce M.; Ihalanayake, Ranjith; … - 2025
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Developing an accounting virtual assistant through supervised fine-tuning (SFT) of a small language model (SLM)
Zupan, Mario - 2025
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Evaluating financial performance of airline companies through liquidity and debt ratios : an accounting approach
Alsulami, Faizah - 2025
This research indicates that accounting is essential for assessing South Asian airline companies via financial ratio analysis from 2011 to 2022. The accounting measurements delineate informing and facilitating strategic decision-making from 2011 to 2022. The analysis utilizing GARCH and PARCH...
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Accounting for renewable energy : investigating emerging topics and research pathways
De Villiers, Charl; Principale, Salvatore; Galeotti, … - 2025
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AI in audit and accounting : a qualitative exploration
Gambhir, Bhumika; Srivastava, Abhishek; Gupta, Neha - 2025
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Factors affecting corporate financial performance listed on Vietnam stock market
Nguyen, Thi Anh Nguyet; Nguyen Van Chien - 2025
The study investigates factors affecting corporate financial performance listed in Vietnam's stock exchange during the period from 2012 to 2022. The research uses analysis methods including Pooled OLS, FEM, REM, FGLS and S-GMM. Research results show that there is no clear relationship between...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015608027
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Digital transformation of the accounting profession at the intersection of artificial intelligence and ethics
Fülöp, Melinda Timea; Ionescu, Constantin Aurelian; … - 2025
The integration of artificial intelligence (AI) into accounting is transforming the profession by enhancing operational efficiency, improving data accuracy, and enabling strategic decision-making. This study investigated the intersection of AI-driven digital transformation and ethical...
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Accounting is the language of sustainability : a measurement framework for carbon accounting
Easton, Peter D.; Ruch, George; Taylor, Gary - 2025
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A cross-disciplinary academic evaluation of generative AI models in HR, accounting, and economics : ChatGPT-5 vs. DeepSeek
Zakhem, Najib Bou; Diab, Malak Bou; Tahan, Suha - 2025
As generative AI is being further integrated into academic and professional contexts, there is a demonstrable need to determine the performance of generative AI within specific, applied domains. This research compares the performances of ChatGPT-5 and DeepSeek on tasks in the domains of...
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Measurement matters : financial reporting and productivity
Barrios, John M.; Fujiy, Brian C.; Lisowsky, Petro; … - 2025
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Measurement Matters : Financial Reporting and Productivity
Barrios, John M.; Fujiy, Brian C.; Lisowsky, Petro; … - 2025
Book / Working Paper
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Performance management in the Australian higher education system : a historically informed critique
Parker, Lee David; Guthrie, James; Martin-Sardesai, Ann - 2024
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Tourism business management in the aspect of earnings management by travel agencies in times disease threats : evidence from Poland
Franczak, Iwona; Bakota, Daniel - 2024
This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital....
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Religiosity, ethics education and incorruptibility of accounting students
Kwarteng, Joseph Tufuor; Servoh, Maxmos Walasi Kobi; … - 2024
This study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity. It also examined the relationship between ethics education and anticorruption disposition and the mediating role ethics education plays in the relationship between...
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The multiple logics of Buddhist monastery accounting
Chandrasena, Supun; Quinn, Martin - 2024
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Institutional pluralism, accounting and the state : the Opera del Duomo in Pisa as a hybrid organisation (XI-XVI centuries)
Occhipinti, Zeila; Bigoni, Michele; Verona, Roberto; … - 2024
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Beauty and accounting academic career
Liu, Yanju; Lu, Hai; Veenstra, Kevin - 2024
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Sustainable accounting in the function of sustainable development
Martinčević, Ivana; Primorac, Dinko; Bilić, Irena - 2024
The very concept of business sustainability includes the economic success of the company and its social responsibility, while simultaneously protecting human and natural resources. The basic purpose of organizations is high-quality, reliable, and comprehensive reporting, which contributes to...
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Corporate Sustainability Reporting Directive (CSRD) : obligations, challenges and requirements for companies
Martinčević, Ivana; Primorac, Dinko; Dorić, Barbara - 2024
Today, companies should develop and operate in a sustainable and green society with the least possible negative environmental impact. At the global level, it is necessary to awaken and develop an awareness of the need to accept the concept of sustainable development, thus the application of the...
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Non-financial reporting: identifying the role of accounting through bibliometric analysis
Krawczyk, Patrycja - 2024
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Bibliometric insights into the intellectual dynamics of forensic accounting research
Airout, Rana Mustafa; Abu Azam, Sadam; Airout, Mohammad - 2024
This study comprehensively evaluates 268 articles on forensic accounting using a meta-literature approach. By integrating quantitative and qualitative analysis, the research identifies prominent authors, publications, and themes. The analysis reveals four key areas of focus: the fraud triangle...
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Business intelligence & analytics in accounting studies : a 20-year bibliometric visualisation
Hesham Salama; Sofiah Md Auzair; Khairul Naziya Kasim - 2024
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The influence of students' perceptions and motivation on accounting and taxation careers
Sampaio, Carlos; Régio, Mónica; Sebastião, João Renato - 2024
Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders' confidence. This trust serves as a foundational cornerstone in managerial decision-making processes and...
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Can ChatGPT be a certified accountant? : assessing the responses of ChatGPT for the professional access exam in Portugal
Albuquerque, Fábio de; Santos, Paula Gomes dos - 2024
Purpose: From an exploratory perspective, this paper aims to assess how well ChatGPT scores in an accounting proficiency exam in Portugal, as well as its overall understanding of the issues, purpose and context underlying the questions under assessment. Design/methodology/approach: A...
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Review of sustainability accounting terms
Jankalová, Miriam; Jankal, Radoslav - 2024
Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1:...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015047487
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Accounting according to the Czech legislation or IFRS? Czechia case study
Krajňák, Michal - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015401715
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Accounting according to the Czech legislation or IFRS? : Czechia case study
Krajňák, Michal - 2024
Article
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Accounting as a tool for ensuring financial inclusion in the context of digitalization of banking services
Korpaniuk, Tetiana; Bumane, Inga; Borovych, Oksana; … - 2026
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Green financing and SMES performance in South Africa : role of environmental management accounting practice
Adejayan, Adeola Oluwakemi; Doorasamy, Mishelle - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617021
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Avoided emissions : accounting for carbon beyond the balance sheet
Mota-Nieto, Jazmin - 2026
This paper argues that current carbon accounting overlooks an important part of climate action: avoided emissions, or emissions that never occur because cleaner products, services, or decisions replace higher-carbon alternatives. While companies are increasingly developing solutions that reduce...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618198
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Spotlight on sustainable finance and managerial accounting : the analytical triad for a profitable and sustainable future
Lulaj, Enkeleda - 2026
This study, focused on sustainable finance and management accounting, explores the analytical triad of vsCHA (Value and Supply Chain Analysis), COA (Cost Analysis), and CIA (Continuous Improvement Analysis), examining their interactions and their impact on firm sustainability. Data were...
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Examination of the effects of the transition on IFRS based on the Du-Pont analysis
Szekeres, Alexandra; Ildikó, Orbán; Gergő, Tömöri - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614220
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Ethical leadership as a catalyst for positive relationships : how fairness and trust encourage knowledge sharing in audit firms
Asadi, Hossein; Nassirzadeh, Farzaneh; Askarany, Davood - 2026
In knowledge-intensive professions such as auditing, positive workplace relationships are essential to effective performance. Yet, the specific mechanisms through which ethical leadership encourages critical, collaborative behaviours, such as knowledge sharing, remain underexplored. This study...
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Cultural governance and earnings quality : the role of corporate values and managerial ability
Arian, Adam; Timilsina, Sabina; Gamage, Pandula; Sands, John - 2026
This study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality.Using a large panel of US publicly listed firms from 2001 to 2021, we employ a machine-learning...
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Does accrual accounting make municipalities spend less?
Caiazza, Stefano; Fiordelisi, Franco; De Simone, Elina; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592850
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Tension in financial reporting : reacting to a peer bankruptcy announcement
Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597293
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Digital platforms and hybridized social sector accountability : a critical discourse analysis of promotional material
Ahearn, Elizabeth-Rose; Mai, Catherine; Marston, Greg - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590824
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Pilot U.S. physical and monetary energy flow accounts
Chambers, Matthew L.; Highfll, Tina; Van Duym, Dirk - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015604333
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Variations in accountability systems of informal taxation across regions in Kaduna State, Nigeria
Iormbagah, Jacob - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015605920
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Exstrategic management accounting and competitiveness affecting sustainable performance : the moderating role of organizational learning capability and competitive culture
Wichitsathian, Sareeya; Ekkaphol, Sumalee - 2026
This research aimed to: (a) analyze the influence of strategic management accounting information on business strategy, competitiveness, and sustainable performance; (b) investigate the role of mediating variables on business strategy and competitiveness, and (c) study the role of moderating...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625926
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From adoption to accountability : a 1997-2024 bibliometric cartography of ICT in SMEs with accounting & sustainability overlays
Dinanti, Aldila; Januarti, Indira; Handayani, Rr. Sri - 2026
This study investigates the performance and science mapping of ICT adoption in SMEs through a bibliometric analysis of Scopus-indexed publications. We examine how the ICT-in-SMEs literature evolved over 1997-2024 and where accounting and sustainability themes are situated within that corpus....
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Accounting basis and verification : survey evidence from U.S. private firms
Call, Andrew C.; Hendricks, Bradley E.; Labro, Eva; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626688
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Labor and the corporate information environment
Barrios, John Manuel; Choi, Jung Ho; Deller, Carolyn; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627306
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Empirical analysis of deferred tax accounting under IFRS (IAS 12) : an international comparison of diversity in practice
Spindler, Lena; Hacker, Bernd - 2026
This study provides an empirical analysis of deferred tax accounting under IFRS (IAS12), focusing on international and sectoral diversity within the eurozone. While IFRS aims for uniform accounting standards, prior research suggests that national tax, legal, and cultural contexts significantly...
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National institutions, transparency and accounting for goodwill : impairment recognition under IFRS in Europe
Fujiyama, Keishi; Gray, Sidney J. - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639227
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Bibliometric insights into green accounting research : analysing trends, impact, and theoretical foundations
Yang, Shi; Kythreotis, Alexios - 2026
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Accounting scripts and the politics of compliance : understanding accountants’ roles in anti-money laundering through sentiment and script theory
Lokanan, Mark E. - 2026
This study explores the role of accountants in anti-money laundering (AML) compliance within Canada's non-banking financial institutions, specifically focusing on the real estate, luxury vehicles, and gaming sectors. By utilizing a unique combination of machine learning (ML) and deep learning...
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