Abacus

Aims & Scope

Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business.

The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	2.3
2024	2.50

SJR (SCImago Journal Rank)

Year	Value
2024	0.484

Quartile

Year	Value
2024	Q3

Journal Rank

Year	Value
2024	11909

Journal Citation Indicator

Year	Value
2024	263

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• Culture, Corporate Governance and Disclosure in Malaysian Corporations

  Citation: 1059

  Authors: R.M., T. E.

• Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally

  Citation: 1059

  Authors: S. J.

• Environmental Reporting and its Relation to Corporate Environmental Performance

  Citation: 490

  Authors: PETER M., MICHAEL B., LARELLE

• Modelling Credit Risk for SMEs: Evidence from the U.S. Market

  Citation: 398

  Authors: Edward I., Gabriele

• Towards a General Model of the Reasons for International Differences in Financial Reporting

  Citation: 390

  Authors: Christopher

• The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (<scp>ETS</scp>)

  Citation: 383

  Authors: Larelle, Peter M., Daniel L.

• New Public Management: The Cruellest Invention of the Human Spirit?¹

  Citation: 377

  Authors: IRVINE

• Does Integrated Reporting Matter to the Capital Market?

  Citation: 356

  Authors: Shan, Roger, Wendy

• Social reporting by islamic banks

  Citation: 262

  Authors: Bassam, Peter, Christopher

• International financial reporting standards and experts’ perceptions of disclosure quality

  Citation: 230

  Authors: Holger, Günther

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