Comptabilite Controle Audit

Aims & Scope

CCA’s mission is to publish articles in French or English presenting original research and ideas that address a given theme in the areas of financial accounting, management accounting, performance audit, or auditing.

As the journal strongly defends the idea that diversity enriches the development of knowledge, it welcomes a wide variety of approaches (positive, normative, historical, critical, sociological, etc.) and methodologies (quantitative, qualitative, experimental, data-based, field studies, etc.), provided that these approaches/methodologies are applied in a precise manner.

This precision is evaluated in a double-blind process using the quality standards of the specific paradigm to which each submission belongs.

The journal also accepts critical observations, original bibliographic reviews, and, in general, quality theoretical thought.

The journal is intended for research professors and anyone with an interest in the field.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	0.3
2024	0.50

Journal Rank

Year	Value
2024	25571

SJR (SCImago Journal Rank)

Year	Value
2024	0.137

Journal Citation Indicator

Year	Value
2024	13

Quartile

Year	Value
2024	Q4

h-index

Year	Value
2024	12

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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 and Economics, Econometrics and Finance, 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.

• Les typologies des modes de contrôle et leurs facteurs de contingence : un essai d'organisation de la littérature

  Citation: 90

  Authors: Ève

• Non-financial information: State of the art and research perspectives based on a bibliometric study

  Citation: 67

  Authors: Michael, Luc, Hervé

• La fonction contrôle de gestion : proposition d'une typologie

  Citation: 52

  Authors: Caroline, Samuel

• Responsable mais pas comptable : analyse de la normalisation des rapports environnementaux et sociaux

  Citation: 44

  Authors: Françoise

• « Meilleures pratiques » de gouvernance et création de valeur : une appréciation critique des codes de bonne conduite

  Citation: 43

  Authors: Peter

• Définir la performance

  Citation: 41

  Authors: Dominique

• The Prevalence and Validity of EBITDA as a Performance Measure

  Citation: 38

  Authors: Jan, Ties, Arnt

• Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative

  Citation: 37

  Authors: Simon, Nicolas, Yves

• Normalisation comptable internationale : le retour du politique ?

  Citation: 37

  Authors: Alain, Bernard

• Les systèmes de contrôle de gestion, vecteurs d’une logique gestionnaire : changement institutionnel et conflits de logiques à l’université

  Citation: 37

  Authors: Marie, Anne

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