Critical Perspectives on Accounting

Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting's implication in the exercise of power • Financial accounting's role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting's role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting's historical role, as a means of "remembering" the subject's social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting's adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting's involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations

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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.

Category	Year	Quartile
Accounting	1999	Q2
Accounting	2000	Q2
Accounting	2001	Q2
Accounting	2002	Q3
Accounting	2003	Q3
Accounting	2004	Q2
Accounting	2005	Q2
Accounting	2006	Q2
Accounting	2007	Q1
Accounting	2008	Q2
Accounting	2009	Q2
Accounting	2010	Q2
Accounting	2011	Q2
Accounting	2012	Q2
Accounting	2013	Q2
Accounting	2014	Q2
Accounting	2015	Q1
Accounting	2016	Q1
Accounting	2017	Q1
Accounting	2018	Q1
Accounting	2019	Q1
Accounting	2020	Q1
Accounting	2021	Q1
Accounting	2022	Q1
Accounting	2023	Q1
Finance	1999	Q2
Finance	2000	Q2
Finance	2001	Q2
Finance	2002	Q3
Finance	2003	Q3
Finance	2004	Q2
Finance	2005	Q2
Finance	2006	Q2
Finance	2007	Q1
Finance	2008	Q2
Finance	2009	Q2
Finance	2010	Q2
Finance	2011	Q2
Finance	2012	Q2
Finance	2013	Q2
Finance	2014	Q2
Finance	2015	Q1
Finance	2016	Q1
Finance	2017	Q1
Finance	2018	Q1
Finance	2019	Q1
Finance	2020	Q1
Finance	2021	Q1
Finance	2022	Q1
Finance	2023	Q1
Information Systems and Management	1999	Q2
Information Systems and Management	2000	Q2
Information Systems and Management	2001	Q2
Information Systems and Management	2002	Q3
Information Systems and Management	2003	Q3
Information Systems and Management	2004	Q2
Information Systems and Management	2005	Q2
Information Systems and Management	2006	Q2
Information Systems and Management	2007	Q1
Information Systems and Management	2008	Q2
Information Systems and Management	2009	Q2
Information Systems and Management	2010	Q2
Information Systems and Management	2011	Q1
Information Systems and Management	2012	Q2
Information Systems and Management	2013	Q1
Information Systems and Management	2014	Q1
Information Systems and Management	2015	Q1
Information Systems and Management	2016	Q1
Information Systems and Management	2017	Q1
Information Systems and Management	2018	Q1
Information Systems and Management	2019	Q1
Information Systems and Management	2020	Q1
Information Systems and Management	2021	Q1
Information Systems and Management	2022	Q1
Information Systems and Management	2023	Q1
Sociology and Political Science	1999	Q2
Sociology and Political Science	2000	Q1
Sociology and Political Science	2001	Q2
Sociology and Political Science	2002	Q2
Sociology and Political Science	2003	Q2
Sociology and Political Science	2004	Q1
Sociology and Political Science	2005	Q1
Sociology and Political Science	2006	Q1
Sociology and Political Science	2007	Q1
Sociology and Political Science	2008	Q1
Sociology and Political Science	2009	Q2
Sociology and Political Science	2010	Q2
Sociology and Political Science	2011	Q1
Sociology and Political Science	2012	Q1
Sociology and Political Science	2013	Q1
Sociology and Political Science	2014	Q1
Sociology and Political Science	2015	Q1
Sociology and Political Science	2016	Q1
Sociology and Political Science	2017	Q1
Sociology and Political Science	2018	Q1
Sociology and Political Science	2019	Q1
Sociology and Political Science	2020	Q1
Sociology and Political Science	2021	Q1
Sociology and Political Science	2022	Q1
Sociology and Political Science	2023	Q1

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.

Year	SJR
1999	0.535
2000	0.630
2001	0.527
2002	0.310
2003	0.234
2004	0.568
2005	0.662
2006	0.695
2007	1.042
2008	0.657
2009	0.483
2010	0.548
2011	0.763
2012	0.752
2013	0.907
2014	0.879
2015	0.934
2016	1.242
2017	1.773
2018	1.853
2019	1.823
2020	2.042
2021	1.381
2022	1.483
2023	1.941

Total Documents

Evolution of the number of published documents. All types of documents are considered, including citable and non citable documents.

Year	Documents
1999	34
2000	35
2001	36
2002	46
2003	34
2004	61
2005	51
2006	68
2007	68
2008	74
2009	62
2010	73
2011	69
2012	49
2013	45
2014	64
2015	76
2016	36
2017	41
2018	44
2019	35
2020	37
2021	54
2022	54
2023	90

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 document	Year	Value
Cites / Doc. (4 years)	1999	0.765
Cites / Doc. (4 years)	2000	0.924
Cites / Doc. (4 years)	2001	0.672
Cites / Doc. (4 years)	2002	0.576
Cites / Doc. (4 years)	2003	0.464
Cites / Doc. (4 years)	2004	1.026
Cites / Doc. (4 years)	2005	1.073
Cites / Doc. (4 years)	2006	1.156
Cites / Doc. (4 years)	2007	1.140
Cites / Doc. (4 years)	2008	1.476
Cites / Doc. (4 years)	2009	1.142
Cites / Doc. (4 years)	2010	1.368
Cites / Doc. (4 years)	2011	1.318
Cites / Doc. (4 years)	2012	1.489
Cites / Doc. (4 years)	2013	1.957
Cites / Doc. (4 years)	2014	1.822
Cites / Doc. (4 years)	2015	2.304
Cites / Doc. (4 years)	2016	2.043
Cites / Doc. (4 years)	2017	4.104
Cites / Doc. (4 years)	2018	3.710
Cites / Doc. (4 years)	2019	4.193
Cites / Doc. (4 years)	2020	4.051
Cites / Doc. (4 years)	2021	4.293
Cites / Doc. (4 years)	2022	3.829
Cites / Doc. (4 years)	2023	8.139
Cites / Doc. (3 years)	1999	0.765
Cites / Doc. (3 years)	2000	0.844
Cites / Doc. (3 years)	2001	0.667
Cites / Doc. (3 years)	2002	0.505
Cites / Doc. (3 years)	2003	0.368
Cites / Doc. (3 years)	2004	1.095
Cites / Doc. (3 years)	2005	0.929
Cites / Doc. (3 years)	2006	1.055
Cites / Doc. (3 years)	2007	1.044
Cites / Doc. (3 years)	2008	1.166
Cites / Doc. (3 years)	2009	0.914
Cites / Doc. (3 years)	2010	1.260
Cites / Doc. (3 years)	2011	1.421
Cites / Doc. (3 years)	2012	1.270
Cites / Doc. (3 years)	2013	1.890
Cites / Doc. (3 years)	2014	1.693
Cites / Doc. (3 years)	2015	2.228
Cites / Doc. (3 years)	2016	2.005
Cites / Doc. (3 years)	2017	3.881
Cites / Doc. (3 years)	2018	3.954
Cites / Doc. (3 years)	2019	3.066
Cites / Doc. (3 years)	2020	4.083
Cites / Doc. (3 years)	2021	3.853
Cites / Doc. (3 years)	2022	4.238
Cites / Doc. (3 years)	2023	7.655
Cites / Doc. (2 years)	1999	0.339
Cites / Doc. (2 years)	2000	0.689
Cites / Doc. (2 years)	2001	0.478
Cites / Doc. (2 years)	2002	0.408
Cites / Doc. (2 years)	2003	0.390
Cites / Doc. (2 years)	2004	0.925
Cites / Doc. (2 years)	2005	0.863
Cites / Doc. (2 years)	2006	1.018
Cites / Doc. (2 years)	2007	0.815
Cites / Doc. (2 years)	2008	0.765
Cites / Doc. (2 years)	2009	0.824
Cites / Doc. (2 years)	2010	1.324
Cites / Doc. (2 years)	2011	1.178
Cites / Doc. (2 years)	2012	1.183
Cites / Doc. (2 years)	2013	1.508
Cites / Doc. (2 years)	2014	1.500
Cites / Doc. (2 years)	2015	2.211
Cites / Doc. (2 years)	2016	1.907
Cites / Doc. (2 years)	2017	4.071
Cites / Doc. (2 years)	2018	2.675
Cites / Doc. (2 years)	2019	3.000
Cites / Doc. (2 years)	2020	3.089
Cites / Doc. (2 years)	2021	4.278
Cites / Doc. (2 years)	2022	3.890
Cites / Doc. (2 years)	2023	7.926

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.

Cites	Year	Value
Self Cites	1999	25
Self Cites	2000	19
Self Cites	2001	16
Self Cites	2002	9
Self Cites	2003	5
Self Cites	2004	45
Self Cites	2005	9
Self Cites	2006	20
Self Cites	2007	37
Self Cites	2008	30
Self Cites	2009	39
Self Cites	2010	57
Self Cites	2011	80
Self Cites	2012	42
Self Cites	2013	42
Self Cites	2014	51
Self Cites	2015	58
Self Cites	2016	42
Self Cites	2017	125
Self Cites	2018	93
Self Cites	2019	72
Self Cites	2020	78
Self Cites	2021	67
Self Cites	2022	62
Self Cites	2023	183
Total Cites	1999	65
Total Cites	2000	76
Total Cites	2001	64
Total Cites	2002	53
Total Cites	2003	43
Total Cites	2004	127
Total Cites	2005	131
Total Cites	2006	154
Total Cites	2007	188
Total Cites	2008	218
Total Cites	2009	192
Total Cites	2010	257
Total Cites	2011	297
Total Cites	2012	259
Total Cites	2013	361
Total Cites	2014	276
Total Cites	2015	352
Total Cites	2016	371
Total Cites	2017	683
Total Cites	2018	605
Total Cites	2019	371
Total Cites	2020	490
Total Cites	2021	447
Total Cites	2022	534
Total Cites	2023	1110

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.

Cites	Year	Value
External Cites per document	1999	0.471
External Cites per document	2000	0.633
External Cites per document	2001	0.500
External Cites per document	2002	0.419
External Cites per document	2003	0.325
External Cites per document	2004	0.707
External Cites per document	2005	0.865
External Cites per document	2006	0.918
External Cites per document	2007	0.839
External Cites per document	2008	1.005
External Cites per document	2009	0.729
External Cites per document	2010	0.980
External Cites per document	2011	1.038
External Cites per document	2012	1.064
External Cites per document	2013	1.670
External Cites per document	2014	1.380
External Cites per document	2015	1.861
External Cites per document	2016	1.778
External Cites per document	2017	3.170
External Cites per document	2018	3.346
External Cites per document	2019	2.471
External Cites per document	2020	3.433
External Cites per document	2021	3.276
External Cites per document	2022	3.746
External Cites per document	2023	6.393
Cites per document	1999	0.765
Cites per document	2000	0.844
Cites per document	2001	0.667
Cites per document	2002	0.505
Cites per document	2003	0.368
Cites per document	2004	1.095
Cites per document	2005	0.929
Cites per document	2006	1.055
Cites per document	2007	1.044
Cites per document	2008	1.166
Cites per document	2009	0.914
Cites per document	2010	1.260
Cites per document	2011	1.421
Cites per document	2012	1.270
Cites per document	2013	1.890
Cites per document	2014	1.693
Cites per document	2015	2.228
Cites per document	2016	2.005
Cites per document	2017	3.881
Cites per document	2018	3.954
Cites per document	2019	3.066
Cites per document	2020	4.083
Cites per document	2021	3.853
Cites per document	2022	4.238
Cites per document	2023	7.655

% 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.

Year	International Collaboration
1999	8.82
2000	2.86
2001	13.89
2002	10.87
2003	11.76
2004	14.75
2005	11.76
2006	5.88
2007	13.24
2008	17.57
2009	14.52
2010	16.44
2011	15.94
2012	18.37
2013	33.33
2014	23.44
2015	21.05
2016	41.67
2017	29.27
2018	27.27
2019	31.43
2020	40.54
2021	40.74
2022	33.33
2023	50.00

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.

Documents	Year	Value
Non-citable documents	1999	1
Non-citable documents	2000	1
Non-citable documents	2001	0
Non-citable documents	2002	0
Non-citable documents	2003	6
Non-citable documents	2004	6
Non-citable documents	2005	21
Non-citable documents	2006	22
Non-citable documents	2007	25
Non-citable documents	2008	11
Non-citable documents	2009	10
Non-citable documents	2010	10
Non-citable documents	2011	11
Non-citable documents	2012	8
Non-citable documents	2013	7
Non-citable documents	2014	7
Non-citable documents	2015	8
Non-citable documents	2016	13
Non-citable documents	2017	14
Non-citable documents	2018	11
Non-citable documents	2019	7
Non-citable documents	2020	5
Non-citable documents	2021	9
Non-citable documents	2022	10
Non-citable documents	2023	14
Citable documents	1999	84
Citable documents	2000	89
Citable documents	2001	96
Citable documents	2002	105
Citable documents	2003	111
Citable documents	2004	110
Citable documents	2005	120
Citable documents	2006	124
Citable documents	2007	155
Citable documents	2008	176
Citable documents	2009	200
Citable documents	2010	194
Citable documents	2011	198
Citable documents	2012	196
Citable documents	2013	184
Citable documents	2014	156
Citable documents	2015	150
Citable documents	2016	172
Citable documents	2017	162
Citable documents	2018	142
Citable documents	2019	114
Citable documents	2020	115
Citable documents	2021	107
Citable documents	2022	116
Citable documents	2023	131

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.

Documents	Year	Value
Uncited documents	1999	47
Uncited documents	2000	46
Uncited documents	2001	55
Uncited documents	2002	67
Uncited documents	2003	85
Uncited documents	2004	52
Uncited documents	2005	74
Uncited documents	2006	69
Uncited documents	2007	100
Uncited documents	2008	103
Uncited documents	2009	113
Uncited documents	2010	101
Uncited documents	2011	89
Uncited documents	2012	90
Uncited documents	2013	74
Uncited documents	2014	69
Uncited documents	2015	51
Uncited documents	2016	58
Uncited documents	2017	35
Uncited documents	2018	26
Uncited documents	2019	23
Uncited documents	2020	16
Uncited documents	2021	11
Uncited documents	2022	21
Uncited documents	2023	16
Cited documents	1999	38
Cited documents	2000	44
Cited documents	2001	41
Cited documents	2002	38
Cited documents	2003	32
Cited documents	2004	64
Cited documents	2005	67
Cited documents	2006	77
Cited documents	2007	80
Cited documents	2008	84
Cited documents	2009	97
Cited documents	2010	103
Cited documents	2011	120
Cited documents	2012	114
Cited documents	2013	117
Cited documents	2014	94
Cited documents	2015	107
Cited documents	2016	127
Cited documents	2017	141
Cited documents	2018	127
Cited documents	2019	98
Cited documents	2020	104
Cited documents	2021	105
Cited documents	2022	105
Cited documents	2023	129

% Female Authors

Evolution of the percentage of female authors.

Year	Female Percent
1999	27.08
2000	31.71
2001	17.54
2002	28.85
2003	25.00
2004	33.85
2005	31.82
2006	29.73
2007	32.18
2008	32.76
2009	39.78
2010	37.96
2011	31.33
2012	39.19
2013	37.10
2014	25.00
2015	34.78
2016	50.70
2017	41.89
2018	25.81
2019	41.10
2020	41.46
2021	31.93
2022	47.47
2023	45.60

Documents cited by public policy (Overton)

Evolution of the number of documents cited by public policy documents according to Overton database.

Documents	Year	Value
Overton	1999	2
Overton	2000	5
Overton	2001	5
Overton	2002	2
Overton	2003	9
Overton	2004	1
Overton	2005	8
Overton	2006	6
Overton	2007	6
Overton	2008	9
Overton	2009	6
Overton	2010	15
Overton	2011	10
Overton	2012	7
Overton	2013	4
Overton	2014	10
Overton	2015	10
Overton	2016	2
Overton	2017	5
Overton	2018	2
Overton	2019	6
Overton	2020	5
Overton	2021	4
Overton	2022	3
Overton	2023	1