Buhalterinės Apskaitos Teorija ir Praktika

Aims & Scope

Buhalterinės Apskaitos Teorija ir Praktika (eng. Accounting Theory and Practice) is a diamond open access journal that publishes articles analyzing topical theoretical and practical issues related to accounting, audit, and analysis.

The journal focuses on the following areas:

Accounting, audit, analysis, management, business administration, and financial management.

The journal accepts articles in Lithuanian and English and does not charge article processing charges or submission charges.

It is indexed in various databases, including BASE, CNKI, CORE, Dimensions, DOAJ Seal, EBSCO, Google Scholar, and others.

Abstracting & Indexing

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

• Directory of Open Access Journals (DOAJ)
• Google Scholar

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.

Licensing & Copyright

This journal operates under an Open Access model. Articles are freely accessible to the public immediately upon publication. The content is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0), allowing users to share and adapt the work with proper attribution.

Copyright remains with the author(s), and no permission is required for non-commercial use, provided the original source is cited.

Policy Links

This section provides access to essential policy documents, guidelines, and resources related to the journal’s publication and submission processes.

• Apc url
• Homepage
• Aims scope

APC Details

The journal’s Article Processing Charge (APC) policies support open access publishing in Business, Management and Accounting, ensuring accessibility and quality in research dissemination.

This journal does not charge a mandatory Article Processing Charge (APC). However, optional open access publication may incur fees based on the publisher’s policies. Learn more.

Explore journals without APCs for alternative publishing options.

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.

• Assumptions, Types of Accounting Manipulations and Their Application

  Citation: 7

  Authors: Diana

• Problematics of Creative Accounting and Earnings Management in the Context of the Development of Accounting Theories

  Citation: 6

  Authors: Diana

• Can Creative Accounting be Equated with Creativity and Called Positive?

  Citation: 4

  Authors: Diana

• Veiklos sritimis grįsto savikainos skaičiavimo metodo taikymas: buhalterines ir audito paslaugas teikiančios įmonÄ—s atvejis | Application of Activity Based Costing: Based On Example of Accounting and Audit Company

  Citation: 4

  Authors: Vaiva, Daiva

• Lietuvos buhalterinÄ—s apskaitos ir statistikos sÄ…sajos bei transformacijos | Interfaces and Transformation of Lithuanian Accounting and Statistics

  Citation: 3

  Authors: Daiva, Romualdas

• Solving the Terminology Problem of Accounting Manipulations (Earnings Management and Creative Accounting)

  Citation: 3

  Authors: Diana

• Evaluation of alternatives of cryptocurrency accounting | Kriptovaliutos apskaitos alternatyvų vertinimas

  Citation: 3

  Authors: Rasa, Natalija

• The effectiveness of ABC method in small companies | ABC metodo efektyvumas mažose įmonÄ—se

  Citation: 3

  Authors: Rūta, Kristina, Andželika

• The Evaluation of Methodological Aspects of the Trade Enterprises Financial Stability Analysis

  Citation: 3

  Authors: Illia, Iryna

• Finansinių ataskaitų informacijos kokybÄ—s užtikrinimo beieÅ¡kant: nuo bendrų principų iki neuroapskaitos | Searching For Information Quality of Financial Statements: From the Main Principles Up To Neuroaccounting

  Citation: 2

  Authors: Marina, Kristina