-
经济学
- All
- Acta Oeconomica
- Adm. Sci. Q.
- African Journal of Economic and Management Studies
- Agricultural Economics
- Agricultural Finance Review
- Am. Law Econ. Rev.
- American Economic Journal: Applied Economics
- American Economic Journal: Economic Policy
- American Economic Journal: Macroeconomics
- American Economic Journal: Microeconomics
- American Economic Review
- American Journal of Economics and Sociology
- American Journal of Health Economics
- Ann. Reg. Sci.
- Annals of Actuarial Science
- Annals of Economics and Finance
- Annals of Public and Cooperative Economics
- Annual Review of Economics
- Annual Review of Financial Economics
- Appl. Econ. Perspect. Policy
- Appl. Health Econ. Health Policy
- Applied Economics
- Applied Economics Letters
- Asia-Pacific Financial Markets
- Asia-Pacific Journal of Accounting & Economics
- Asian Economic Journal
- Asian Economic Papers
- Asian Economic Policy Review
- Asian Journal of Technology Innovation
- Asian-Pacific Economic Literature
- Atlantic Economic Journal
- Australian Economic Papers
- Australian Economic Review
- Baltic Journal of Economics
- Basic Income Studies
- Bio-based and Applied Economics
- Borsa Istanb. Rev.
- Brookings Papers on Economic Activity
- Bulletin of Economic Research
- Bulletin of Indonesian Economic Studies
- Camb. J. Econ.
- Camb. J. Reg. Econ. Soc.
- Central Bank Review
- CESifo Econ. Stud.
- China & World Economy
- China Agricultural Economic Review
- China Econ. Rev.
- China Economic Journal
- Chinese Economy
- Climate Change Economics
- Cliometrica
- Cogent Economics & Finance
- Community Development Journal
- Comparative Economic Studies
- Compet. Change
- Comput. Econ.
- Contemporary Economic Policy
- Contemporary Economics
- Croatian Operational Research Review
- Defence and Peace Economics
- East Asian Economic Review
- Eastern Economic Journal
- Eastern European Economics
- Econ Journal Watch
- Econ. Anal. Policy
- Econ. Change Restruct.
- Econ. Dev. Q.
- Econ. Educ. Rev.
- Econ. Geogr.
- Econ. Gov.
- Econ. J.
- Econ. Labour Relat. Rev.
- Econ. Lett.
- Econ. Model.
- Econ. Philos.
- Econ. Policy
- Econ. Polit.
- Econ. Res.-Ekon. Istraž.
- Econ. Syst.
- Econ. Syst. Res.
- Econ. Theory
- Econometric Reviews
- Econometrica
- Econometrics
- Econometrics and Statistics
- Economic And Social Review
- Economic Computation and Economic Cybernetics Studies and Research
- Economic Development and Cultural Change
- Economic Inquiry
- Economic Journal of Emerging Markets
- Economic Notes
- Economic Record
- Economic Theory Bulletin
- Economica
- Economics - The Open-Access, Open-Assessment E-Journal
- Economics & Politics
- Economics and Business Review
- Economics and Philosophy
- Economics and Sociology
- Economics of Energy & Environmental Policy
- Economics of Innovation and New Technology
- Economics of Transition
- Economics of Transition and Institutional Change
- Economies
- Economy and Society
- Education Economics
- Ekonomia i Prawo. Economics and Law
- Emerg. Mark. Rev.
- Emerging Markets Finance and Trade
- Empirica
- Empirical Economics
- Energy Econ.
- Entrepreneurial Business and Economics Review
- Environ. Dev. Econ.
- Environ. Resour. Econ.
- Environmental Economics and Policy Studies
- Equilibrium. Quarterly Journal of Economics and Economic Policy
- Eur. Econ. Rev.
- Eur. J. Health Econ.
- Eur. J. Law Econ.
- Eur. J. Political Econ.
- Eur. Rev. Econ. Hist.
- Eurasian Bus. Rev.
- Eurasian Economic Review
- EuroChoices
- Europe-Asia Studies
- European Research on Management and Business Economics
- Evolutionary and Institutional Economics Review
- Exp. Econ.
- Explor. Econ. Hist.
- Federal Reserve Bank of St. Louis Review
- Feminist Economics
- Fiscal Studies
- Foreign Trade Review
- Forum for Social Economics
- Futures
- Games Econ. Behav.
- German Economic Review
- Global Economic Review
- Global Economy Journal
- Health Econ.
- Health Economics Review
- History of Political Economy
- IMF Economic Review
- Ind. Corp. Change
- Ind. Innovat.
- Indonesian Capital Market Review
- Inf. Econ. Policy
- Insurance: Mathematics and Economics
- Int. Environ. Agreements
- Int. J. Health Econ. Manag.
- Int. J. Ind. Organ.
- Int. Rev. Econ. Financ.
- Int. Rev. Law Econ.
- International Advances in Economic Research
- International Business Review
- International Development Planning Review
- International Economic Review
- International Economics
- International Finance
- International Journal of Economic Theory
- International Journal of Emerging Markets
- International Journal of Ethics and Systems
- International Journal of Finance and Economics
- International Journal of Forecasting
- International Journal of Political Economy
- International Journal of Social Economics
- International Journal of Transport Economics
- International Productivity Monitor
- International Review of Applied Economics
- Italian Economic Journal
- J. Account. Econ.
- J. Afr. Econ.
- J. Asian Econ.
- J. Bank. Financ.
- J. Behav. Exp. Econ.
- J. Commod. Mark.
- J. Comp. Econ.
- J. Compet. Law Econ.
- J. Contemp. Account. Econ.
- J. Cult. Econ.
- J. Demogr. Econ.
- J. Dev. Econ.
- J. Econ.
- J. Econ. Growth
- J. Econ. Inequal.
- J. Econ. Interact. Coord.
- J. Econ. Surv.
- J. Environ. Econ. Manag.
- J. Eur. Econ. Assoc.
- J. Evol. Econ.
- J. Fam. Econ. Iss.
- J. Financ.
- J. Financ. Econ.
- J. Financ. Quant. Anal.
- J. Health Econ.
- J. Int. Econ.
- J. Int. Financ. Mark. Inst. Money
- J. Monet. Econ.
- J. Policy Anal. Manag.
- J. Popul. Econ.
- J. Prod. Anal.
- J. Prod. Innovat. Manag.
- J. Public Econ.
- J. Real. Estate Finan. Econ.
- J. Reg. Sci.
- J. Regul. Econ
- J. Risk Uncertain.
- J. Urban Econ.
- Japanese Economic Review
- JCMS J. Common Mark. Stud.
- Journal of Agrarian Change
- Journal of Agricultural and Resource Economics
- Journal of Applied Econometrics
- Journal of Applied Economics
- Journal of Australian Political Economy
- Journal of Business & Economic Statistics
- Journal of Business Economics and Management
- Journal of Chinese Economic and Business Studies
- Journal of Chinese Economic and Foreign Trade Studies
- Journal of Competitiveness
- Journal of Consumer Affairs
- Journal of Cultural Economy
- Journal of Econometrics
- Journal of Economic Behavior & Organization
- Journal of Economic Dynamics and Control
- Journal of Economic Issues
- Journal of Economic Literature
- Journal of Economic Methodology
- Journal of Economic Perspectives
- Journal of Economic Policy Reform
- Journal of Economic Psychology
- Journal of Economic Studies
- Journal of Economic Theory
- Journal of Economics & Management Strategy
- Journal of Empirical Finance
- Journal of Entrepreneurship and Public Policy
- Journal of Financial Econometrics
- Journal of Financial Economic Policy
- Journal of Forest Economics
- Journal of Housing Economics
- Journal of Human Capital
- Journal of Human Resources
- Journal of Institutional Economics
- Journal of Interdisciplinary Economics
- Journal of International Money and Finance
- Journal of Korea Trade
- Journal of Labor Economics
- Journal of Macroeconomics
- Journal of Media Economics
- Journal of Money, Credit and Banking
- Journal of Pension Economics & Finance
- Journal of Policy Modeling
- Journal of Political Economy
- Journal of Post Keynesian Economics
- Journal of Public Economic Theory
- Journal of Quantitative Economics
- Journal of Real Estate Research
- Journal of Risk and Insurance
- Journal of the Asia Pacific Economy
- Journal of the Japanese and International Economies
- Journal of the Knowledge Economy
- Journal of Transport, Economics and Policy
- Journal of World Trade
- Jpn. Econ. Rev.
- Jpn. World Econ.
- Kyklos
- Labour Economics
- Land Economics
- Local Economy
- Macroeconomic Dynamics
- Macroeconomics and Finance in Emerging Market Economies
- Managerial and Decision Economics
- Margin: The Journal of Applied Economic Research
- Mathematical Social Sciences
- Metroeconomica
- National Institute Economic Review
- National Tax Journal
- NBER Macroeconomics Annual
- New Technol. Work Employ.
- New. Polit. Econ.
- Nursing Economics
- OPEC Energy Review
- Open Econ. Rev.
- Organizations and Markets in Emerging Economies
- Oxf. Rev. Econ. Policy
- Oxford Economic Papers
- Pacific Economic Review
- Port. Econ. J.
- Post-Communist Economies
- Post-Sov. Aff.
- Prague Economic Papers
- Progress in Community Health Partnerships: Research, Education, and Action
- PSL Quarterly Review
- Public Choice
- Public Finance Review
- Q. J. Econ.
- Quant. Mark. Econ.
- Quantitative Economics
- Real Estate Economics
- Reg. Stud.
- Regional Science and Urban Economics
- Research in Economics
- Research in Transportation Economics
- Resource and Energy Economics
- Rev. Econ. Des.
- Rev. Econ. Household
- Rev. Econ. Stud.
- Rev. Environ. Econ. Policy
- Rev. Financ. Stud.
- Rev. Ind. Organ.
- Rev. Int. Polit. Econ.
- Rev. World Econ.
- Review of Development Economics
- Review of Economic Analysis
- Review of Economic Dynamics
- Review of Economic Perspectives
- Review of Economic Studies
- Review of Economics and Statistics
- Review of Financial Studies
- Review of Income and Wealth
- Review of International Economics
- Review of Keynesian Economics
- Review of Network Economics
- Review of Political Economy
- Review of Radical Political Economics
- Review of Regional Studies
- Review of Social Economy
- Romanian Journal of Economic Forecasting
- Scandinavian Economic History Review
- Scandinavian Journal of Economics
- Scientific Annals of Economics and Business
- Scottish Journal of Political Economy
- SERIEs
- Small Bus. Econ.
- Soc. Choice Welfare
- Socio-Econ. Plan. Sci.
- Socio-Econ. Rev.
- South African Journal of Economic and Management Sciences
- South African Journal of Economics
- South Asian Journal of Macroeconomics and Public Finance
- South East European Journal of Economics and Business
- Southern Economic Journal
- Spatial Economic Analysis
- Statistika: Statistics and Economy Journal
- Struct. Change Econ. Dyn.
- Studia Universitatis „Vasile Goldis” Arad-Economics Series
- Studies in Business and Economics
- Studies in Nonlinear Dynamics & Econometrics
- Sustainability Accounting, Management and Policy Journal
- System Dynamics Review
- Technological and Economic Development of Economy
- The American Journal of Economics and Sociology
- The Australian Economic Review
- The B.E. Journal of Economic Analysis & Policy
- The B.E. Journal of Macroeconomics
- The B.E. Journal of Theoretical Economics
- The British Journal of Industrial Relations
- The Chinese Economy
- The Developing Economies
- The European Journal of Comparative Economics
- The European Journal of the History of Economic Thought
- The Independent Review
- The Journal of Development Studies
- The Journal of Economic History
- The Journal of Industrial Economics
- The Journal of International Trade & Economic Development
- The Journal of Law and Economics
- The Journal of Law, Economics, and Organization
- The Korean Economic Review
- The Manchester School
- The North American Journal of Economics and Finance
- The Quarterly Review of Economics and Finance
- The RAND Journal of Economics
- The Review of Economics and Statistics
- The Scandinavian Journal of Economics
- The Singapore Economic Review
- The World Bank Economic Review
- The World Economy
- Theoretical Economics
- Theory Decis.
- Transformations in Business & Economics
- Transp. Policy
- Work. Employ. Soc.
- World Bank Res. Obs.
- World Dev.
- World Economy
- World Trade Review
- Zagreb International Review of Economics and Business
-
金融/财会
- All
- Abacus
- Accounting & Finance
- Accounting and Business Research
- Accounting and Finance
- Accounting Education
- Accounting Forum
- Accounting History
- Accounting Horizons
- Accounting in Europe
- Accounting Perspectives
- Accounting Research Journal
- Accounting, Auditing & Accountability Journal
- Accounting, Organizations and Society
- Advances in Accounting
- Annals of Economics and Finance
- Annals of Finance
- Annual Review of Financial Economics
- Asia Pacific Journal of Marketing and Logistics
- Asia-Pacific Journal of Accounting & Economics
- Asia-Pacific Journal of Financial Studies
- Asian Review of Accounting
- Auditing: A Journal of Practice & Theory
- Australasian Accounting, Business and Finance Journal
- Australian Accounting Review
- Borsa Istanb. Rev.
- China Finance Review International
- China Journal of Accounting Research
- Contemporary Accounting Research
- Corp. Gov. Int. Rev.
- Critical Perspectives on Accounting
- Education Finance and Policy
- Emerg. Mark. Rev.
- Emerging Markets Finance and Trade
- European Accounting Review
- European Actuarial Journal
- European Financial Management
- Federal Reserve Bank of St. Louis Review
- Finance Research Letters
- Financial Accountability & Management
- Financial Analysts Journal
- Financial Innovation
- Financial Management
- Financial Markets and Portfolio Management
- Financial Review
- Finanzarchiv
- Global Finance Journal
- IMF Economic Review
- Int. J. Account. Inf. Syst.
- Int. J. Health Econ. Manag.
- Int. Rev. Econ. Financ.
- Int. Tax Public Financ.
- International Finance
- International Journal of Auditing
- International Journal of Central Banking
- International Journal of Finance and Economics
- International Journal of Financial Studies
- International Journal of Managerial Finance
- International Journal of Theoretical and Applied Finance
- International Review of Finance
- International Review of Financial Analysis
- Investment Analysts Journal
- ISRA International Journal of Islamic Finance
- J. Account. Econ.
- J. Bank. Financ.
- J. Commod. Mark.
- J. Contemp. Account. Econ.
- J. Financ.
- J. Financ. Econ.
- J. Financ. Quant. Anal.
- J. Financ. Stab.
- J. Int. Financ. Mark. Inst. Money
- J. Monet. Econ.
- J. Real. Estate Finan. Econ.
- J. Risk Uncertain.
- Journal of Accounting and Public Policy
- Journal of Accounting Education
- Journal of Accounting in Emerging Economies
- Journal of Accounting Literature
- Journal of Accounting Research
- Journal of Accounting, Auditing & Finance
- Journal of Applied Accounting Research
- Journal of Applied Corporate Finance
- Journal of Asset Management
- Journal of Banking Regulation
- Journal of Behavioral and Experimental Finance
- Journal of Behavioral Finance
- Journal of Business Finance & Accounting
- Journal of Central Banking Theory and Practice
- Journal of Computational Finance
- Journal of Corporate Finance
- Journal of Credit Risk
- Journal of Economics and Business
- Journal of Emerging Market Finance
- Journal of Empirical Finance
- Journal of European Real Estate Research
- Journal of Financial Econometrics
- Journal of Financial Intermediation
- Journal of Financial Management of Property and Construction
- Journal of Financial Markets
- Journal of Financial Regulation and Compliance
- Journal of Financial Reporting and Accounting
- Journal of Financial Research
- Journal of Financial Services Research
- Journal of Futures Markets
- Journal of International Accounting, Auditing and Taxation
- Journal of International Financial Management & Accounting
- Journal of Islamic Accounting and Business Research
- Journal of Money, Credit and Banking
- Journal of Multinational Financial Management
- Journal of Operational Risk
- Journal of Real Estate Research
- Journal of Revenue and Pricing Management
- Journal of Risk
- Journal of Risk and Financial Management
- Journal of Risk Model Validation
- Journal of Sustainable Finance & Investment
- Manag. Account. Res.
- Managerial Auditing Journal
- Managerial Finance
- Meditari Accountancy Research
- National Tax Journal
- North American Actuarial Journal
- Pacific Accounting Review
- Pacific-Basin Finance Journal
- Qualitative Research in Financial Markets
- Quantitative Finance
- Quantitative Finance and Economics
- Quarterly Journal of Finance
- Real Estate Economics
- Research in International Business and Finance
- Rev. Deriv. Res.
- Rev. Financ.
- Rev. Financ. Stud.
- Review of Accounting and Finance
- Review of Accounting Studies
- Review of Asset Pricing Studies
- Review of Behavioral Finance
- Review of Corporate Finance Studies
- Review of Development Finance
- Review of Financial Economics
- Review of Financial Studies
- Review of Pacific Basin Financial Markets and Policies
- Review of Quantitative Finance and Accounting
- Risks
- South African Journal of Accounting Research
- Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
- Studies in Economics and Finance
- Sustainability Accounting, Management and Policy Journal
- The Accounting Review
- The British Accounting Review
- The European Journal of Finance
- The Geneva Papers on Risk and Insurance-Issues and Practice
- The Journal of Derivatives
- The Journal of Industrial Economics
- The Journal of Portfolio Management
- The North American Journal of Economics and Finance
- The World Bank Economic Review
- The World Economy
- Venture Capital
- World Economy
-
商业
- All
- Accounting and Business Research
- Accounting History Review
- African Journal of Business Ethics
- American Business Law Journal
- Asia Pacific Business Review
- Asia Pacific Journal of Innovation and Entrepreneurship
- Asia-Pacific Journal of Business Administration
- Asian Case Research Journal
- Asian Journal of Technology Innovation
- Australasian Marketing Journal (AMJ)
- Bus. Strategy Environ.
- Business & Society
- Business and Politics
- Business and Society Review
- Business Ethics Quarterly
- Business Ethics: A European Review
- Business History
- Business History Review
- Business Horizons
- Business Strategy & Development
- Business Systems Research Journa
- Calif. Manag. Rev.
- Cogent Business & Management
- Compet. Change
- Competitiveness Review
- Construction Management and Economics
- Consumption Markets & Culture
- Corp. Soc. Responsib. Environ. Manag.
- Corporate Reputation Review
- Critical perspectives on international business
- Economic and Industrial Democracy
- Electron. Markets
- Electronic Commerce Research and Applications
- Emerging Markets Finance and Trade
- Enterprise & Society
- Entrepreneurship & Regional Development
- Entrepreneurship and Sustainability Issues
- Entrepreneurship Research Journal
- Entrepreneurship Theory and Practice
- Eur. Bus. Org. Law Rev.
- Eurasian Bus. Rev.
- EuroMed Journal of Business
- European Business Review
- European Journal of Industrial Relations
- European Journal of Management and Business Economics
- European Journal of Marketing
- European Research on Management and Business Economics
- Family Business Review
- Foreign Trade Review
- Frontiers of Business Research in China
- Future Business Journal
- Gadjah Mada International Journal of Business
- Global Business Review
- Ind. Corp. Change
- Ind. Innovat.
- Ind. Mark. Manag.
- Inf. Syst. E-Bus. Manage.
- Int. Entrep. Manag. J.
- Int. Small Bus. J. Res. Entrep.
- International Insolvency Review
- International Journal of Advertising
- International Journal of Bank Marketing
- International Journal of Business Communication
- International Journal of Consumer Studies
- International Journal of Emerging Markets
- International Journal of Engineering Business Management
- International Journal of Entrepreneurial Behavior & Research
- International Journal of Gender and Entrepreneurship
- International Journal of Islamic And Middle Eastern Finance And Management
- International Journal of Managing Projects in Business
- International Journal of Market Research
- International Journal of Nonprofit and Voluntary Sector Marketing
- International Journal of Research in Marketing
- International Journal of the Economics of Business
- International Journal of Wine Business Research
- International Marketing Review
- International Review on Public and Nonprofit Marketing
- J. Bus. Psychol.
- J. Fam. Bus. Strategy
- J. Innov. Knowl.
- J. Manag.
- J. Mark. High. Educ.
- J. Prod. Anal.
- J. Technol. Transfer.
- Journal of Advertising
- Journal of Advertising Research
- Journal of African Business
- Journal of Air Transport Management
- Journal of Asia Business Studies
- Journal of Asia-Pacific Business
- Journal of Asian Finance, Economics and Business
- Journal of Business & Economic Statistics
- Journal of Business & Industrial Marketing
- Journal of Business and Technical Communication
- Journal of Business Economics and Management
- Journal of Business Ethics
- Journal of Business Research
- Journal of Business Venturing Insights
- Journal of Business-to-Business Marketing
- Journal of Competitiveness
- Journal of Consumer Affairs
- Journal of Consumer Behaviour
- Journal of Consumer Marketing
- Journal of Consumer Policy
- Journal of Consumer Psychology
- Journal of Consumer Research
- Journal of Developmental Entrepreneurship
- Journal of East-West Business
- Journal of Electronic Commerce Research
- Journal of Entrepreneurship in Emerging Economies
- Journal of Entrepreneurship, Management and Innovation
- Journal of Fashion Marketing and Management
- Journal of Financial Services Marketing
- Journal of Food Products Marketing
- Journal of Global Entrepreneurship Research
- Journal of Global Fashion Marketing
- Journal of Global Marketing
- Journal of Global Scholars of Marketing Science
- Journal of Historical Research in Marketing
- Journal of Indian Business Research
- Journal of Intellectual Capital
- Journal of Intelligence Studies in Business
- Journal of Interactive Marketing
- Journal of International Consumer Marketing
- Journal of International Education in Business
- Journal of International Entrepreneurship
- Journal of International Law and Business
- Journal of International Marketing
- Journal of Internet Commerce
- Journal of Islamic Marketing
- Journal of Labor Research
- Journal of Macromarketing
- Journal of Marketing
- Journal of Marketing Analytics
- Journal of Marketing Channels
- Journal of Marketing Communications
- Journal of Marketing Education
- Journal of Marketing Management
- Journal of Marketing Research
- Journal of Marketing Theory and Practice
- Journal of Media Business Studies
- Journal of Nonprofit & Public Sector Marketing
- Journal of Personal Selling & Sales Management
- Journal of Public Policy & Marketing
- Journal of Real Estate Literature
- Journal of Research for Consumers
- Journal of Research in Interactive Marketing
- Journal of Research in Marketing and Entrepreneurship
- Journal of Retailing
- Journal of Retailing and Consumer Services
- Journal of Services Marketing
- Journal of Small Business and Enterprise Development
- Journal of Social Entrepreneurship
- Journal of Social Marketing
- Journal of Strategic Marketing
- Journal of Theoretical and Applied Electronic Commerce Research
- Journal of World Business
- Latin American Business Review
- Long Range Plan.
- Management & Marketing: Challenges for the Knowledge Society
- Maritime Business Review
- Marketing Intelligence & Planning
- Marketing Letters
- Marketing Science
- Marketing Theory
- Measuring Business Excellence
- Multinational Business Review
- Pacific Rim Property Research Journal
- Psychology & Marketing
- Public Relations Review
- Quant. Mark. Econ.
- Res. Transp. Bus. Manag.
- Research in International Business and Finance
- Review of International Business and Strategy
- Schmalenbach Business Review
- Serv. Bus.
- Serv. Ind. J.
- Service Science
- Services Marketing Quarterly
- Small Bus. Econ.
- Small Enterprise Research
- Social Enterprise Journal
- Social Marketing Quarterly
- South Asian Journal of Business Studies
- Sport Marketing Quarterly
- Strateg. Entrep. J.
- Strateg. Organ.
- Technological Forecasting and Social Change
- The International Journal of Entrepreneurship and Innovation
- The International Review of Retail, Distribution and Consumer Research
- The Journal of Consumer Affairs
- The Journal of Entrepreneurship
- The Journal of World Energy Law & Business
- Thunderbird International Business Review
- Transformations in Business & Economics
- Transnational Corporations Review
- Transportation Journal
- Vikalpa
- Young Consumers
-
管理
- All
- Academy of Management Journal
- Academy of Management Learning & Education
- Academy of Management Perspectives
- Academy of Management Review
- Acta Structilia
- Action Res.
- Administration & Society
- Administrative Sciences
- Advances in Operations Research
- Africa Journal of Management
- Asia Pacific Journal of Human Resources
- Asia Pacific Management Review
- Asian Business & Management
- Asian Journal of Management Cases
- Aust. J. Manag.
- Australian Journal of Public Administration
- Baltic Journal of Management
- Br. J. Manag.
- Brazilian Journal of Operations & Production Management
- Bus. Strategy Environ.
- Business Process Management Journal
- Calif. Manag. Rev.
- Career Development International
- Chinese Management Studies
- Climate Policy
- Construction Economics and Building
- Contemporary Economic Policy
- Corp. Gov. Int. Rev.
- Corp. Soc. Responsib. Environ. Manag.
- Creat. Innovat. Manag.
- Criminal Justice Studies
- Cross Cultural & Strategic Management
- Culture and Organization
- Decis. Sci.
- DECISION
- Decision Analysis
- Disaster Prevention And Management
- Disasters
- Employee Relations
- Engineering, Construction and Architectural Management
- Entrepreneurship Theory and Practice
- Environment and Planning C: Politics and Space
- Eur. J. Work Organ. Psychol.
- Eur. Manag. J.
- Eurasian Bus. Rev.
- EURO Journal on Decision Processes
- EURO Journal on Transportation and Logistics
- European Journal of Innovation Management
- European Journal of International Management
- European Journal of Training and Development
- European Management Review
- European Research on Management and Business Economics
- Facilities
- Foundations of Management
- Gend. Work Organ.
- Gender in Management
- German Journal of Human Resource Management
- Glob. Strategy J.
- Group Decis. Negot.
- Group Organ. Manag.
- Hum. Relat.
- Hum. Resour. Dev. Q.
- Hum. Resour. Dev. Rev.
- Hum. Resour. Manag.
- Hum. Resour. Manag. J.
- Hum. Resour. Manag. Rev.
- Human Resource Development International
- Human Service Organizations: Management, Leadership & Governance
- IIM Kozhikode Society & Management Review
- IIMB Management Review
- Ind. Corp. Change
- Ind. Innovat.
- Ind. Mark. Manag.
- Industrial and Commercial Training
- Industrial Relations
- Inf. Organ.
- Inf. Syst. E-Bus. Manage.
- Innovation
- Innovation & Management Review
- Int. Entrep. Manag. J.
- Int. J. Account. Inf. Syst.
- Int. J. Health Econ. Manag.
- Int. J. Hum. Resour. Manag.
- Int. J. Ind. Organ.
- Int. J. Logist. Res. Appl.
- Int. J. Manag. Educ.
- Int. J. Manag. Rev.
- Int. J. Proj. Manag.
- Int. Small Bus. J. Res. Entrep.
- Int. Trans. Oper. Res.
- International Journal of Climate Change Strategies and Management
- International Journal of Cross Cultural Management
- International Journal of Disclosure and Governance
- International Journal of Educational Management
- International Journal of Emerging Markets
- International Journal of Entrepreneurial Behavior & Research
- International Journal of Forecasting
- International Journal of Hospitality Management
- International Journal of Information Systems and Project Management
- International Journal of Innovation Management
- International Journal of Islamic And Middle Eastern Finance And Management
- International Journal of Logistics Management
- International Journal of Managing Projects in Business
- International Journal of Manpower
- International Journal of Mathematical, Engineering and Management Sciences
- International Journal of Operations & Production Management
- International Journal of Organizational Analysis
- International Journal of Organizational Leadership
- International Journal of Physical Distribution & Logistics Management
- International Journal of Productivity and Performance Management
- International Journal of Quality and Service Sciences
- International Journal of Retail & Distribution Management
- International Journal of Selection and Assessment
- International Journal of Shipping And Transport Logistics
- International Journal of Strategic Property Management
- International Journal of Technology Management
- International Journal of Training and Development
- International Public Management Journal
- International Review of Administrative Sciences
- International Studies of Management & Organization
- Iranian Journal of Management Studies
- J. Appl. Behav. Sci.
- J. Bus. Logist.
- J. Destin. Mark. Manag.
- J. Fam. Bus. Strategy
- J. Innov. Knowl.
- J. Int. Manag.
- J. Leadersh. Organ. Stud.
- J. Manag.
- J. Manag. Stud.
- J. Occup. Organ. Psychol.
- J. Ope. Manag.
- J. Oper. Res. Soc.
- J. Organ. Behav.
- J. Policy Anal. Manag.
- J. Purch. Supply Manag.
- J. Responsible Innov.
- J. Small Bus. Manag.
- J. Technol. Transfer.
- Journal of Accounting and Public Policy
- Journal of Advances in Management Research
- Journal of Brand Management
- Journal of Business Economics and Management
- Journal of Change Management
- Journal of Co-operative Organization and Management
- Journal of Comparative Policy Analysis: Research and Practice
- Journal of Competitiveness
- Journal of Contingencies and Crisis Management
- Journal of Corporate Real Estate
- Journal of East European Management Studies
- Journal of Economics & Management Strategy
- Journal of Enterprise Information Management
- Journal of European Social Policy
- Journal of Facilities Management
- Journal of Family Business Management
- Journal of Fashion Marketing and Management
- Journal of General Management
- Journal of Homeland Security and Emergency Management
- Journal of Human Resources
- Journal of Industrial Relations
- Journal of Intellectual Capital
- Journal of International Business Studies
- Journal of Knowledge Management
- Journal of Leadership Studies
- Journal of Management & Organization
- Journal of Management Development
- Journal of Management History
- Journal of Management Inquiry
- Journal of Managerial Psychology
- Journal of Marketing Management
- Journal of Modelling in Management
- Journal of Multi-Criteria Decision Analysis
- Journal of Organizational and End User Computing
- Journal of Organizational Behavior Management
- Journal of Organizational Change Management
- Journal of Organizational Ethnography
- Journal of Product and Brand Management
- Journal of Professions and Organization
- Journal of Public Policy & Marketing
- Journal of Public Transportation
- Journal of Service Management
- Journal of Service Theory and Practice
- Journal of Social Policy
- Journal of Strategy and Management
- Journal of Transport and Supply Chain Management
- Journal of Trust Research
- Knowledge Management Research & Practice
- Leadersh. Q.
- Leadership
- Leadership & Organization Development Journal
- Local Government Studies
- Logforum
- Long Range Plan.
- Manag. Account. Res.
- Manag. Learn.
- Manag. Org. Rev.
- Manage. Int. Rev.
- Management
- Management & Organizational History
- Management Communication Quarterly
- Management Decision
- Management Research Review
- Management Science
- Management: Journal of Contemporary Management Issues
- Managerial and Decision Economics
- Managerial Auditing Journal
- Managing Sport and Leisure
- Manufacturing and Service Operations Management
- MIS Quarterly
- MIS Quarterly Executive
- MIT Sloan Management Review
- Nankai Business Review International
- Naval Research Logistics
- Negotiation and Conflict Management Research
- Negotiation Journal
- New Technol. Work Employ.
- Nonprofit Management and Leadership
- Omega
- Oper. Manag. Res.
- Operations Research
- Operations Research Letters
- Operations Research Perspectives
- Organ. Behav. Hum. Decis. Process.
- Organ. Environ.
- Organ. Psychol. Rev.
- Organ. Res. Methods
- Organ. Stud.
- Organisational Project Management
- Organizacija
- Organization
- Organization Science
- Organization, Technology & Management in Construction
- Organizational Dynamics
- Pers. Psychol.
- Personnel Review
- Philosophy of Management
- Policy Sciences
- Policy Studies
- Proj. Manag. J.
- Property Management
- Public Administration and Development
- Public Administration Review
- Public Manag. Rev.
- Public Money & Management
- Public Performance & Management Review
- Public Personnel Management
- Public Policy and Administration
- R D Manag.
- RAUSP Management Journal
- Res. Policy
- Res. Transp. Bus. Manag.
- Research in Organizational Behavior
- Rev. Ind. Organ.
- Rev. Int. Organ.
- Rev. Manag. Sci.
- Review of Public Personnel Administration
- Risus-Journal on Innovation and Sustainability
- SA Journal of Human Resource Management
- Scandinavian Journal of Management
- Science and Public Policy
- Science, Technology and Society
- Serbian Journal of Management
- Serv. Bus.
- Serv. Ind. J.
- Small Group Research
- Social Policy & Administration
- Social Responsibility Journal
- Socio-Econ. Plan. Sci.
- South African Journal of Business Management
- South African Journal of Economic and Management Sciences
- South East Asian Journal of Management
- Strateg. Entrep. J.
- Strateg. Manag. J.
- Strateg. Organ.
- Strategic Management
- Supply Chain Management
- Sustainability Accounting, Management and Policy Journal
- Syst. Pract. Act. Res.
- Systems Research and Behavioral Science
- Technology Analysis & Strategic Management
- Technology Innovation Management Review
- The American Review of Public Administration
- The British Journal of Industrial Relations
- The Journal of Law, Economics, and Organization
- Total Qual. Manag. Bus.
- Tour. Manag. Perspect.
- Transportation Journal
- Transylvanian Review of Administrative Sciences
- Triple Helix
- Work Aging Retire.
-
旅游餐饮
- All
- Advances in Hospitality and Tourism Research
- Anatolia
- Annals of Leisure Research
- Cornell Hosp. Q.
- European Journal of Tourism Research
- Information Technology & Tourism
- International Journal of Contemporary Hospitality Management
- International Journal of Event and Festival Management
- International Journal of Hospitality & Tourism Administration
- International Journal of Hospitality Management
- International Journal of Tourism Cities
- J. Destin. Mark. Manag.
- J. Hosp. Market. Manag.
- J. Hosp. Tour. Manag.
- Journal of China Tourism Research
- Journal of Convention & Event Tourism
- Journal of Heritage Tourism
- Journal of Hospitality & Tourism Education
- Journal of Hospitality, Leisure, Sport & Tourism Education
- Journal of Outdoor Recreation and Tourism
- Journal of Place Management and Development
- Journal of Policy Research in Tourism, Leisure and Events
- Journal of Quality Assurance in Hospitality & Tourism
- Journal of Teaching in Travel & Tourism
- Journal of Tourism and Cultural Change
- Journal of Tourism Futures
- Journal of Tourism History
- Journal of Vacation Marketing
- Leisure Sciences
- Leisure Studies
- Place Branding and Public Diplomacy
- Tour. Manag.
- Tour. Manag. Perspect.
- Tourism and Hospitality Management
- Tourism and Hospitality Research
- Tourism Geographies
- Tourism Planning & Development
- Tourism Recreation Research
- Tourism Review
- Travel Behaviour and Society
- Visitor Studies
- World Leisure Journal
- Worldwide Hospitality and Tourism Themes
-
公共管理
- All
- Administration
- Administration & Society
- Asia Pacific Journal of Public Administration
- Australian Journal of Public Administration
- Climate Policy
- Contemporary Economic Policy
- Disaster Prevention And Management
- Disasters
- Environment and Planning C: Politics and Space
- European Journal of Social Security
- Human Service Organizations: Management, Leadership & Governance
- International Journal of Public Administration
- International Journal of Public Sector Management
- International Public Management Journal
- International Review of Administrative Sciences
- International Social Security Review
- J. Policy Anal. Manag.
- Journal of Accounting and Public Policy
- Journal of Comparative Policy Analysis: Research and Practice
- Journal of European Social Policy
- Journal of Homeland Security and Emergency Management
- Journal of Public Administration Research and Theory
- Journal of Public Affairs
- Journal of Public Policy & Marketing
- Journal of Public Procurement
- Journal of Social Policy
- Local Government Studies
- NISPAcee Journal of Public Administration and Policy
- Nonprofit Management and Leadership
- Nonprofit Policy Forum
- Policy and Society
- Policy Sciences
- Policy Studies
- Public Administration
- Public Administration and Development
- Public Administration Review
- Public Integrity
- Public Manag. Rev.
- Public Money & Management
- Public Performance & Management Review
- Public Personnel Management
- Public Policy and Administration
- Public Works Management & Policy
- Regul. Gov.
- Review of Policy Research
- Review of Public Personnel Administration
- Risk, Hazards & Crisis in Public Policy
- Science and Public Policy
- Social Policy & Administration
- Teaching Public Administration
- The American Review of Public Administration
- Transylvanian Review of Administrative Sciences
- 更多

显示样式: 排序: IF: - GO 导出
-
Embedding process mining into financial statement audits Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2021-04-08 Michael Werner, Michael Wiese, Annalouise Maas
The audit of financial statements is a complex and highly specialized process. Digitalization and the increasing automation of transaction processing create new challenges for auditors who carry out those audits. New data analysis techniques offer the opportunity to improve the auditing of financial statements and to overcome the limitations of traditional audit procedures when faced with increasingly
-
The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2021-03-31 Joanne Tingey-Holyoak, John Pisaniello, Peter Buss, Wolfgang Mayer
Agricultural information systems are an integral part of modern farming and are helping to make a significant contribution to improved farm productivity and profitability. To date, however, there has been a failure to integrate accounting information systems with on-farm data, despite today’s farmers facing unprecedented and interconnected economic and resource pressures. This study explores this problem
-
A blockchain-enabled platform for VAT settlement Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2021-02-01 Jonas Sveistrup Søgaard
Governments may unintentionally impose heavy administrative burdens on companies as they want to ensure the flow of tax revenue. Drawing on an engagement involving the Danish Business Authority and following a design science research (DSR) approach, this paper develops a prototype of a platform for value-added tax (VAT) settlement that is enabled by distributed ledger technology (DLT) and design principles
-
CSR disclosure on Twitter: Evidence from the UK Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2021-02-24 Marian H. Amin, Ehab K.A. Mohamed, Ahmed Elragal
Ongoing advancements in technology have dramatically changed the disclosure media that companies adopt. Such disclosure media have evolved from traditional paper-based ones to the internet as the new platform for disclosing information on companies’ designated websites; however, the new media for disclosures are currently social media platforms. Among the important disclosures that companies make are
-
Stock price relevance of voluntary disclosures about blockchain technology and cryptocurrencies Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2021-02-01 Ju-Chun Yen, Tawei Wang
This study examines the value relevance of blockchain and cryptocurrency disclosures in firms’ 10-K filings, which act as proxies for the firms’ involvement in this trending technology and its applications. Using textual analysis to quantify blockchain and cryptocurrency disclosures, the study first shows that these disclosures overall are value relevant. However, when the disclosures are further categorized
-
How understandable are SOX 404 auditors reports? Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-12-07 J. Efrim Boritz, Louise Hayes, Lev M. Timoshenko
This study experimentally examines potential non-professional investors’ understanding of a random sample of SOX 404 reports containing both IT weaknesses (ITWs) and non-IT weaknesses (non-ITWs) as reflected in their internal control weakness (ICW) severity ratings and their accuracy in identifying the reported ICWs. We find that the number of perceived non-ITWs and report length are positively associated
-
Using the 2019 JBE conference and 2017 JIS themed issue as natural experiments to examine the role of editors as gatekeepers of the research literature in AIS and ethics Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-12-01 Michael Alles
In April 2019, the Journal of Business Ethics (JBE) held a conference devoted to the “The Impact of Technology on Ethics, Professionalism and Judgement in Accounting”. This follows the summer 2017 Journal of Information Systems (JIS) themed issue on “Accounting Information Systems and Ethics” I treat this conference and the themed issue as two natural experiments into the evolution of the research
-
Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-11-25 Satish Kumar, Mauricio Marrone, Qi Liu, Nitesh Pandey
The International Journal of Accounting Information Systems (IJAIS) celebrated its 20th anniversary in 2019. This study conducts a retrospective analysis of IJAIS articles using a bibliometric analysis to commemorate the event. Findings show a consistent increase in both journal publications and citations. Authors affiliated to United States institutions are the predominant contributors. However, Australian
-
The influence of power strategies in AIS implementation processes Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-11-19 Rui C. Robalo, José António Moreira
This study is based on a longitudinal in-depth case study, conducted in a Portuguese public-sector organization, where the accountants adopted a strategic business partner role and promoted the implementation of two new accounting information systems (AIS), under the context of increasing business competition. Given their role, we examined how the implementation processes of such AIS were influenced
-
Taking the ontological and materialist turns: Agential realism, representation theory, and accounting information systems Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-11-16 Ron Weber
Karen Barad’s (2007) agential realism conceives the world as intra-acting agencies that take definite form only when an agential cut is made. In the information systems discipline, her theory underpins much of the work that goes under the rubric of sociomateriality. Importantly, her work challenges the validity of theories about the world based on representationalism and so-called Cartesian dualism
-
An ontological artifact for classifying social media: Text mining analysis for financial data Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-07-31 Zamil Alzamil, Deniz Appelbaum, Robert Nehmer
In this paper we utilize a structured natural language processing implementation of the Financial Industry Business Ontology (FIBO) to extract financial information from the unstructured textual data of the social media platform Twitter regarding financial and budget information in the public sector, namely the two public-private agencies of the Port Authority of NY and NJ (PANYNJ), and the NY Metropolitan
-
Public companies' cybersecurity risk disclosures Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-07-30 Lei Gao, Thomas G. Calderon, Fengchun Tang
Though cybersecurity risks are significant and could materially affect business operations and the integrity of financial reporting, there is limited empirical research on the cybersecurity risk disclosure trends and practices of public companies. In this study, we conduct a longitudinal study of the content and linguistic characteristics of public companies' cybersecurity risk disclosure practices
-
Big data prioritization in SCM decision-making: Its role and performance implications Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-07-29 Carla Wilkin, Aldónio Ferreira, Kristian Rotaru, Luigi Red Gaerlan
Given exponential growth in the size of big data, its multi-channel sources and variability in quality that create challenges concerning cost-effective use, firms have invested significantly in databases and analytical tools to inform decision-making. In this regard, one means to avoid the costs associated with producing less than insightful reports and negative effects on performance through wasted
-
A taxonomy of cybercrime: Theory and design Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-07-22 Akhilesh Chandra, Melissa J. Snowe
This paper develops a theory-based taxonomy for cybercrime. The need for a cybercrime taxonomy stems from the lack of a definition and standards to measure and manage cybercrime. We define cybercrime as an act that uses computer technology to commit a crime. The four building blocks of our taxonomy include mutual exclusivity, structure, exhaustiveness, and well-defined categories, which together provide
-
Blockchain architecture: A design that helps CPA firms leverage the technology Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-07-16 Nishani Edirisinghe Vincent, Anthony Skjellum, Sai Medury
Blockchain technology has garnered the interest of the accounting profession in recent years. However, when considering whether to adopt this technology, many business professionals have voiced a lack of a compelling use case as a major challenge. To utilize the technology effectively, first, we need to establish how organizations will connect to the blockchain that will also provide a compelling use-case
-
“The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-07-13 Michael Alles, Glen L. Gray
In this paper, we model the business process within which blockchain applications operate in order to extract an endogenous demand for auditing in that environment. We begin by undertaking a case study of the pharmaceutical drug industry supply chain, exploring both the proposed blockchain initiatives in it initiated by the FDA and startup companies, and the problems in the supply chain that blockchain
-
The effects of personality traits on digital transformation: Evidence from German tax consulting Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-05-20 Markus Diller, Martin Asen, Thomas Späth
Digitization is said to strongly disrupt business and professional life. Especially tax consulting has aroused public interest in this respect. Frey and Osborne (2017) even go so far as to predict that tax consulting will become obsolete. Although these statements are misleading without further interpretation, there is no denying the fact that some change in the accounting and tax profession is inevitable
-
The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-05-18 Patricia Navarro, Sean W.G. Robb, Steve G. Sutton, Martin M. Weisner
The PCAOB's audit firm inspections drive audit focus and costs. The PCAOB's 2010-initiated increased emphasis on internal control audit work intensified concern over internal control weaknesses (ICW). IT-related material weaknesses (ITMW) have emerged as particularly significant with PCAOB reports (2008, 2012) highlighting on-going deficiencies in IT controls auditing and the 2015 PCAOB brief noting
-
Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-04-27 Duo Pei, Miklos A. Vasarhelyi
The gradual but marked decline in the correspondence between aggregated accounting numbers and market valuations, such as stock returns, is a well-documented phenomenon in the research literature (Lev and Zarowin, 1999). Rapid advances in technology have paved the way for the collection of unprecedented volumes of data. Currently, the slow speed of information dissemination, laggard accounting systems
-
Synthesizing enterprise data through digital dashboards to strategically align performance: Why do operational managers use dashboards? Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-04-09 Jeff Reinking, Vicky Arnold, Steve G. Sutton
Based on a cross-sectional field study, Reinking et al. (2019) propose a complex theoretical model for understanding the characteristics of dashboards that promote use and lead to individual and organizational performance gains. This study tests the theoretical model using survey data collected from 323 middle and upper level managers with experience using corporate dashboards. The data were analyzed
-
Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-01-25 Gregory D. Saxton, Chao Guo
The near-universal organizational participation in social media is predicated on the belief there are some tangible or intangible new resources to be had through tweeting, pinning, posting, friending, and sharing. We argue the linchpin of any payoff from engagement in social media is a special form of social capital we refer to as social media capital, and offer a conceptual framework for understanding
-
Synthesizing enterprise data to strategically align performance: The intentionality of strategy surrogation Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-01-17 Jeff Reinking, Vicky Arnold, Steve G. Sutton
Strategic performance measurement systems (SPMS) are employed by senior management as a means of translating strategy into performance measures. Recent research suggests that this translation can lead managers to focus on personal performance measures as opposed to overall organizational strategy—a phenomenon referred to as strategy surrogation. Emerging technologies are increasingly used to operationalize
-
A conceptual framework for valuing IT within a business system Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-01-15 Harri Töhönen, Marjo Kauppinen, Tomi Männistö, Timo Itälä
Evaluation of IT value is challenging due to the complex nature of IT impacts and multifaceted interpretations of value. We introduce a conceptual framework for tackling the complexity of IT value evaluation within the scope of a single company. Our study applies design science research with analysis of experiences from five cases. The conceptual framework covers perspectives: 1) analysis levels for
-
Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2020-01-08 Dan-Richard Knudsen
A third wave of technological advancements, which is often referred to as “digitalization,” is affecting organizations across the board. This paper aims to present a comprehensive synthesis of the extant scholarly work on digitalization in the accounting literature. It does so through a systematic literature review that focuses on articles on digitalization published by the highest-ranked accounting
-
The controlling profession in the digital age: Understanding the impact of digitisation on the controller's job roles, skills and competences Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2019-12-01 Thuy Duong Oesterreich, Frank Teuteberg, Frank Bensberg, Gandalf Buscher
•The controller of the future combines skills of a business partner and data scientist.•“Data science” and IT skills are expected to be the controller's major skills areas.•In practice, traditional tasks still constitute a major part of the controller's daily work.•In practice, no evidence can be found that underlines the necessity of data science skills.•An explanatory model is proposed to enhance
-
Early evidence of digital labor in accounting: Innovation with Robotic Process Automation Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2019-11-18 Julia Kokina, Shay Blanchette
Robotic Process Automation (RPA) is an emerging technology that enables the automation of rules-based business processes and tasks through the use of software bots. Drawing upon the theory of Task-Technology Fit (TTF) and Technology-to-Performance Chain (TPC) (Goodhue and Thompson 1995) and research on expert systems (Messier and Hansen 1987; Sutton 1990), this study explores emerging themes surrounding
-
Applying robotic process automation (RPA) in auditing: A framework Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2019-11-07 Feiqi Huang, Miklos A. Vasarhelyi
Robotic process automation (RPA) has been widely adopted in many industries, including the accounting industry, to automate well-defined and repetitive tasks; however, its application to auditing has lagged behind because of the unique nature of this industry. This study applies RPA in the auditing area. An RPA framework is proposed that frees auditors from doing repetitive and low-judgment audit tasks
-
Determinants and outcomes of IT governance in manufacturing SMEs: A strategic IT management perspective Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2019-08-02 Louis Raymond, François Bergeron, Anne-Marie Croteau, Sylvestre Uwizeyemungu
The need to strategically manage IT resources such that they enhance the business value of firms makes IT governance (ITG), in conjunction with IT alignment, an ongoing issue for IS researchers and practitioners. In addressing this issue, the present study aims to validate a research model that relates, within a strategic IT management framework, the firm's ITG and IT alignment capabilities to its
-
Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2019-07-26 Esra'a Alkhatib, Hannu Ojala, Jill Collis
This study examines the factors that influence the voluntary adoption of the digital reporting of the statutory accounts and returns to the company registry (Companies House) by small private companies in the UK. We analyse survey data from 343 members of the Association of Chartered Certified Accountants working in small companies or in practices with small company clients in the UK. The data is examined
-
Anti-Money Laundering: Using data visualization to identify suspicious activity Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2019-07-19 Kishore Singh, Peter Best
Annually, money laundering activities threaten the global economy. Proceeds of these activities may be used to fund further criminal activities and to undermine the integrity of financial systems worldwide. For these reasons, money laundering is recognized as a critical risk in many countries. There is an emerging interest from both researchers and practitioners concerning the use of software tools
-
Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2019-07-18 Aleksandre Asatiani, Uday Apte, Esko Penttinen, Mikko Rönkkö, Timo Saarinen
Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems
-
A conceptual foundation of design and implementation research in accounting information systems Int. J. Account. Inf. Syst. (IF 2.088) Pub Date : 2019-07-09 David Kocsis
This structured literature review focuses on the design and impl