SNIP measures contextual citation impact by weighting citations based on the total number of citations in a subject field.
SJR is a prestige metric based on the idea that not all citations are the same. SJR uses a similar algorithm as the Google page rank; it provides a quantitative and a qualitative measure of the journal’s impact.
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The objective of the Journal is to publish papers that make a fundamental and substantial contribution to the understanding of accounting phenomena. To this end, the Journal intends to publish papers that (1) synthesize an area of research in a concise and rigorous manner to assist academics and others to gain knowledge and appreciation of diverse research areas or (2) present high quality, multi-method, original research on a broad range of topics relevant to accounting, auditing and taxation. Topical coverage is broad and inclusive covering virtually all aspects of accounting. Consistent with the historical mission of the Journal, it is expected that the lead article of each issue will be a synthesis article on an important research topic. Other manuscripts to be included in a given issue will be a mix of synthesis and original research papers.
In addition to traditional research topics and methods, we actively solicit manuscripts of the including, but not limited to, the following:
• field studies
• critiques of papers published in other journals
• emerging developments in accounting theory
• commentaries on current issues
• innovative experimental research with strong grounding in cognitive, social or anthropological sciences
• creative archival analyses using non-standard methodologies or data sources with strong grounding in various social sciences
• book reviews
• "idea" papers that don't fit into other established categories