Behavioral Research in Accounting

Aims & Scope

Sponsored by the Accounting, Behavior and Organizations Section of the American Accounting Association, Behavioral Research in Accounting publishes original research about how accounting (broadly conceived) affects and is affected by individuals, organizations, and society.

The primary audience is the international community of behavioral, organizational, and social researchers in accounting.

Behavioral Research in Accounting seeks original empirical research (e.g., field, survey, experimental, experimental economics) in all areas of accounting.

The journal also seeks to be the venue of choice for literature reviews of underlying discipline theories; methodological and methods papers; and scale validation papers that are relevant to the journal’s scope and to its readers.

Behavioral Research in Accounting also encourages replications of influential behavioral articles in order to build a robust base of knowledge about the behavioral, organizational, and social aspects of accounting.

The international set of editors and reviewers collectively have expertise in all the domains that the journal seeks to influence, and promises prompt and fair reviews by subject matter experts.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	1.2
2024	0.70

SJR (SCImago Journal Rank)

Year	Value
2024	0.714

Quartile

Year	Value
2024	Q2

Journal Rank

Year	Value
2024	7910

Journal Citation Indicator

Year	Value
2024	36

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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.

• Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research

  Citation: 250

  Authors: Duane M., James H., Tina M., Jennifer, Brian

• Strategy, Choice of Performance Measures, and Performance

  Citation: 209

  Authors: Wim A. Van der, Chee W., Thomas W.

• Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance, and Corporate Social Responsibility Disclosures

  Citation: 192

  Authors: Jeffrey, Lori, Leda, David

• The Effect of the Busy Season Workload on Public Accountants' Job Burnout

  Citation: 170

  Authors: John T., Scott L.

• The Effects of Flexible Work Arrangements on Stressors, Burnout, and Behavioral Job Outcomes in Public Accounting

  Citation: 170

  Authors: Elizabeth Dreike, Steven E.

• An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance

  Citation: 154

  Authors: Donna D., Richard C.

• The Influence of Fairness Perceptions and Goal Commitment on Managers' Performance in a Budget Setting

  Citation: 151

  Authors: Kristin

• Online Worker Fraud and Evolving Threats to the Integrity of MTurk Data: A Discussion of Virtual Private Servers and the Limitations of IP-Based Screening Procedures

  Citation: 144

  Authors: Sean A., Brian M., Christopher A.

• Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach

  Citation: 141

  Authors: Vincent K., Kar Ming

• The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-For-Profit Organizations

  Citation: 141

  Authors: Linda M.

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