Accounting & Management

ISSN: 0186-1042 ISSN-e: 2448-8410

Avisos

Journal Accounting & Management

Accounting & Management is a quarterly open access journal. Its objective is to contribute to the advancement of scientific and technical knowledge in the accounting and management disciplines through the publication of original research articles in Spanish and English. The refereeing system is double blind, with the collaboration of national and international academics.

The journal announces that the registration and reception of papers is suspended until further notice.

CiteScoreTraker September 2025: 0.9

CiteScore 2024: 1.0

CiteScore 2023: 0.9

CiteScore 2022: 1.2

SNIP 2024: 0.239

SNIP 2023: 0.285

SNIP 2022: 0.320

Impact factor 2024: 0.139

Impact factor 2023: 0.158

Impact factor 2022 : 0.182

SJR SCImago Rank: Q4, Business, Management and Accounting Source: Scopus ®.

H-index: 25

Current Issue

Vol. 71 No. 2

Published 17 February 2026

The Upper Echelons Theory and R&D Investment: A Case Study of China's High-tech Companies

Chen Xiaohong, Ilídio Tomás Lopes, Chen Lin

e549

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Standardized strategy, budget participation through information technology for communication on company performance; A case study of the hospitality industry Indonesia

Donny Arif, Slamet Riyadi, Mulyanto Nugroho

e550

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Behaviors and attitudes that encourage information sharing and promote managerial innovation in agricultural cooperatives

Renata Mendes de Oliveira, Ilse Maria Beuren

e551

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Methodology for the management of scientific literature in Spanish through information retrieval approaches using natural language processing

Josué Padilla Cuevas, Alma D. Cuevas-Rasgado, José A. Reyes-Ortiz, Maricela Bravo

e552

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Individual absorptive capacity as a stepping stone for digitalization, digital transformation, and small business performance; Entrepreneurial perspectives

Harmon Chaniago, Yen Efawati

e553

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Islamic collaborative agility capital; Development & validation of measurement

Tri Wikaningrum, Heru Sulistyo, Moh Farhan

e554

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Autonomía y autoeficacia, claves para la satisfacción y desempeño laboral en la gestión del factor humano en universidades privadas de República Dominicana

Salvador Moral Cuadra, Maridalis Donarda López De Corniel, Francisco Orgaz Agüera, Cándida María Domínguez Valerio

e555

PDF (Español (España))

Adaptación y validación de escala para medir la intención de compra de alimentos con sellos de advertencia

Grecia Denisse Mendivil Apodaca, Miguel Ángel Sainz Palafox, Elba Abril Valdez

e556

PDF (Español (España))

The role of self-control on fraud prevention (extending theory of planned behavior)

Putu Wenny Saitri, I Wayan Suartana, Eka Ardhani Sisdyani, I Ketut Sujana

e557

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Antecedents of internal and interorganizational cost management and its effects on organizational performance

Rubia Frehner Poffo, Micheli Aparecida Lunardi

e558

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Determinantes de la tasa de interés y del monto de los microcréditos en Colombia; un análisis con vectores autorregresivos con variables exógenas

Jefersson F. Quiroz Hernández, Ana María Uribe Ortiz, Gabriel J. González Uribe

e559

PDF (Español (España))

La rentabilidad financiera en los cambios a la tercera revisión al código de mejores prácticas del gobierno corporativo

Gustavo Miranda Barcelo, Blanca Tapia Sánchez, José Antonio Núñez Mora

e560

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Judicial recovery and forecasting models; A study on the determining indicators of the recovery of Brazilian companies

Carolina Trinca Paulino, Fabiano Guasti Lima, Rafael Confetti Gatsios, Luiz Paulo Favero

e561

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Moderating effect of financial slack on the relationship between conservative leverage and economic performance of Brazilian companies

Camila Adam, Edina Elisangela Zellmer Fietz, Jules Kout Tene, Patrique Rosa Hedlund, Tarcísio Pedro da Silva

e562

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Value relevance of valuation alternatives; Empirical evidence from the PEX and ASE

Rafat Moahmmad Abualrob

e563

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Evolución de las regulaciones al comercio del maíz y sus niveles de producción en México

Jimmy Félix Armenta, Rosa Delia Aguilar Carvajal, Ramón Valenzuela Edeza

e564

PDF (Español (España))

Cómo acometer con éxito la internacionalización de la empresa; aplicación al sector vitivinícola

Montserrat Pampliega Melgosa, Nadia Huitzilin Jiménez Torres, Sonia San-Martín Gutiérrez

e565

PDF (Español (España))

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