MAB

Aims & Scope

The Journal of Accountancy and Business Economics (MAB) is a renowned scientific journal that has been in existence since 1924. Our aim is to inform readers about theoretical and practical aspects of accountancy, as well as developments in the field.

We publish research articles on business economics and related knowledge areas, focusing on scientifically trained accountants, controllers, and business economists. Our scope also includes professionals with a keen interest in the subjects we cover. Our goal is to provide a platform for experts to share their knowledge and insights, while also catering to the needs of practitioners and students.

Our journal is committed to maintaining the highest standards of quality and relevance. We strive to make regular contributions to all categories, including auditing, external reporting, management accounting, accounting information systems, finance, management, and organization. By publishing high-quality research and articles, we aim to contribute to the advancement of accountancy and business economics.

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.

• What is the value of internal auditing? – A literature review on qualitative and quantitative perspectives

  Citation: 52

  Authors: Anna, Marc

• The consequences of disclosing key audit matters (KAMs): A review of the academic literature

  Citation: 48

  Authors: Anna, Melina

• The audit expectation gap: A review of the academic literature

  Citation: 25

  Authors: Reiner

• Social Return on Investment (SROI): a review of the technique

  Citation: 18

  Authors: Mayra, Michael

• Simulation in information systems development

  Citation: 16

  Authors: H. G.

• Audit quality and inspection in the Netherlands: The importance of an intellectual approach to experiential learning and practice advancement

  Citation: 13

  Authors: Christopher, Mary, Brendan

• The different shades of audit quality: A review of the academic literature

  Citation: 12

  Authors: Dominic, Anna

• De gedeponeerde jaarstukken van controleplichtige rechtspersonen

  Citation: 8

  Authors: Ruud G.A., Ton

• Personality of internal auditors; an exploratory study in The Netherlands

  Citation: 8

  Authors: Bob, Violaine

• Time to audit your AI algorithms

  Citation: 8

  Authors: Iuliana, Menno, Daphne