Scimago Journal & Country Rank

Foundations and Trends in Accounting

Country United States  - SIR icon SIR Ranking of United States
14
H Index
Subject Area and CategoryBusiness, Management and Accounting
Accounting

Economics, Econometrics and Finance
Finance
Publisher Now Publishers Inc
Publication typeJournals
ISSN15540642, 15540650
Coverage2006-2012, 2014-2019
Scope Foundations and Trends® in Accounting publishes survey and tutorial articles on the following topics: Auditing; Corporate Governance; Cost Management; Disclosure; Event Studies/Market Efficiency Studies; Executive Compensation; Financial Reporting; Financial Statement Analysis and Equity Valuation; Management Control; Performance Measurement; Taxation.

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Quartiles

The set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. Q1 (green) comprises the quarter of the journals with the highest values, Q2 (yellow) the second highest values, Q3 (orange) the third highest values and Q4 (red) the lowest values.

CategoryYearQuartile
Accounting2007Q2
Accounting2008Q3
Accounting2009Q2
Accounting2010Q1
Accounting2011Q1
Accounting2012Q1
Accounting2013Q2
Accounting2014Q1
Accounting2015Q1
Accounting2016Q1
Accounting2017Q1
Accounting2018Q1
Accounting2019Q1
Finance2007Q2
Finance2008Q3
Finance2009Q2
Finance2010Q1
Finance2011Q1
Finance2012Q1
Finance2013Q2
Finance2014Q2
Finance2015Q1
Finance2016Q1
Finance2017Q1
Finance2018Q1
Finance2019Q1
SJR

The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. It is based on the idea that 'all citations are not created equal'. SJR is a measure of scientific influence of journals that accounts for both the number of citations received by a journal and the importance or prestige of the journals where such citations come from It measures the scientific influence of the average article in a journal, it expresses how central to the global scientific discussion an average article of the journal is.

YearSJR
20070.737
20080.239
20090.515
20101.550
20110.939
20121.236
20130.466
20141.002
20151.029
20161.519
20171.510
20181.148
20191.114
Citations per document

This indicator counts the number of citations received by documents from a journal and divides them by the total number of documents published in that journal. The chart shows the evolution of the average number of times documents published in a journal in the past two, three and four years have been cited in the current year. The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric.

Cites per documentYearValue
Cites / Doc. (4 years)20060.000
Cites / Doc. (4 years)20070.750
Cites / Doc. (4 years)20080.286
Cites / Doc. (4 years)20090.875
Cites / Doc. (4 years)20101.692
Cites / Doc. (4 years)20111.692
Cites / Doc. (4 years)20120.769
Cites / Doc. (4 years)20130.875
Cites / Doc. (4 years)20141.636
Cites / Doc. (4 years)20151.364
Cites / Doc. (4 years)20161.111
Cites / Doc. (4 years)20171.059
Cites / Doc. (4 years)20181.941
Cites / Doc. (4 years)20192.263
Cites / Doc. (3 years)20060.000
Cites / Doc. (3 years)20070.750
Cites / Doc. (3 years)20080.286
Cites / Doc. (3 years)20090.875
Cites / Doc. (3 years)20101.222
Cites / Doc. (3 years)20111.300
Cites / Doc. (3 years)20120.750
Cites / Doc. (3 years)20130.273
Cites / Doc. (3 years)20141.714
Cites / Doc. (3 years)20151.000
Cites / Doc. (3 years)20161.200
Cites / Doc. (3 years)20171.059
Cites / Doc. (3 years)20181.308
Cites / Doc. (3 years)20192.278
Cites / Doc. (2 years)20060.000
Cites / Doc. (2 years)20070.750
Cites / Doc. (2 years)20080.286
Cites / Doc. (2 years)20091.000
Cites / Doc. (2 years)20100.833
Cites / Doc. (2 years)20111.222
Cites / Doc. (2 years)20120.857
Cites / Doc. (2 years)20130.143
Cites / Doc. (2 years)20141.000
Cites / Doc. (2 years)20150.750
Cites / Doc. (2 years)20161.200
Cites / Doc. (2 years)20170.923
Cites / Doc. (2 years)20181.167
Cites / Doc. (2 years)20191.167
Total Cites 
Self-Cites

Evolution of the total number of citations and journal's self-citations received by a journal's published documents during the three previous years.
Journal Self-citation is defined as the number of citation from a journal citing article to articles published by the same journal.

CitesYearValue
Self Cites20060
Self Cites20071
Self Cites20080
Self Cites20092
Self Cites20100
Self Cites20111
Self Cites20121
Self Cites20130
Self Cites20141
Self Cites20150
Self Cites20160
Self Cites20170
Self Cites20182
Self Cites201910
Total Cites20060
Total Cites20073
Total Cites20082
Total Cites20097
Total Cites201011
Total Cites201113
Total Cites20129
Total Cites20133
Total Cites201412
Total Cites20158
Total Cites20166
Total Cites201718
Total Cites201817
Total Cites201941
External Cites per Doc 
Cites per Doc

Evolution of the number of total citation per document and external citation per document (i.e. journal self-citations removed) received by a journal's published documents during the three previous years. External citations are calculated by subtracting the number of self-citations from the total number of citations received by the journal’s documents.

CitesYearValue
External Cites per document20060
External Cites per document20070.500
External Cites per document20080.286
External Cites per document20090.625
External Cites per document20101.222
External Cites per document20111.200
External Cites per document20120.667
External Cites per document20130.273
External Cites per document20141.571
External Cites per document20151.000
External Cites per document20161.200
External Cites per document20171.059
External Cites per document20181.154
External Cites per document20191.722
Cites per document20060.000
Cites per document20070.750
Cites per document20080.286
Cites per document20090.875
Cites per document20101.222
Cites per document20111.300
Cites per document20120.750
Cites per document20130.273
Cites per document20141.714
Cites per document20151.000
Cites per document20161.200
Cites per document20171.059
Cites per document20181.308
Cites per document20192.278
% International Collaboration

International Collaboration accounts for the articles that have been produced by researchers from several countries. The chart shows the ratio of a journal's documents signed by researchers from more than one country; that is including more than one country address.

YearInternational Collaboration
20060.00
20070.00
20080.00
200920.00
201025.00
20110.00
20120.00
20130
201425.00
2015100.00
201623.08
20170
201833.33
201933.33
Citable documents 
Non-citable documents

Not every article in a journal is considered primary research and therefore "citable", this chart shows the ratio of a journal's articles including substantial research (research articles, conference papers and reviews) in three year windows vs. those documents other than research articles, reviews and conference papers.

DocumentsYearValue
Non-citable documents20060
Non-citable documents20070
Non-citable documents20080
Non-citable documents20090
Non-citable documents20100
Non-citable documents20110
Non-citable documents20120
Non-citable documents20130
Non-citable documents20140
Non-citable documents20150
Non-citable documents20160
Non-citable documents20171
Non-citable documents20181
Non-citable documents20191
Citable documents20060
Citable documents20074
Citable documents20087
Citable documents20098
Citable documents20109
Citable documents201110
Citable documents201212
Citable documents201311
Citable documents20147
Citable documents20158
Citable documents20165
Citable documents201717
Citable documents201813
Citable documents201918
Cited documents 
Uncited documents

Ratio of a journal's items, grouped in three years windows, that have been cited at least once vs. those not cited during the following year.

DocumentsYearValue
Uncited documents20060
Uncited documents20073
Uncited documents20086
Uncited documents20093
Uncited documents20104
Uncited documents20112
Uncited documents20124
Uncited documents20138
Uncited documents20142
Uncited documents20153
Uncited documents20162
Uncited documents20179
Uncited documents20186
Uncited documents20194
Cited documents20060
Cited documents20071
Cited documents20081
Cited documents20095
Cited documents20105
Cited documents20118
Cited documents20128
Cited documents20133
Cited documents20145
Cited documents20155
Cited documents20163
Cited documents20179
Cited documents20188
Cited documents201915
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