Editorial Policies

Focus and Scope

Accounting, Finance, Money and Banking, International Accounting, Financial Reporting, Accounting Information Systems, Auditing and relevant subject.


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

The journal uses double-blind system for peer-review; both reviewers and authors' identities remain anonymous. The paper will be peer-reviewed by three experts; two reviewers from outside and one editor from the journal typically involve in reviewing a submission.


Publication Frequency

Quarterly, published in March, June, September and December


Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.



This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...



CNKI Scholar



Electronic Journals Library

Google Scholar

Index Copernicus


Open J-Gate

PKP Open Archives Harvester



The Standard Periodical Directory

Ulrich's Periodical Directory


ZBW – German National Library of Economics


Journal Metrics

1. Google-based Journal Impact Factor (2017): 0.81

The impact factor (IF) or journal impact factor (JIF) normally referred to is the proprietary journal impact factor from Thomson Reuters calculated based on the Web of Science (WOS) and published in the Journal Citation Reports® (JCR). This journal has no JCR®JIF, but an alternative Google-based impact factor.

Today, most of readers find their way to our articles via Google Scholar. No open or proprietary database is directing so many readers to our articles. Google Scholar is the only openly available database suitable for journal metric calculation. It has a wide coverage and is a meaningful source. For this reason, Sciedu Press is calculating its own Impact Factor based on Google Scholar's citation counts. Scientists are used to Thomson Reuters' way of calculating an impact factor. For this reason, Sciedu Press applies Thomson Reuters'(TR) algorithm as published on https://clarivate.com/essays/impact-factor/ in Figure 1.

The 2017 Google-based impact factor of this journal would be calculated as follows:

A = total cites in 2017 = 372

B = 2017 cites to articles published in 2015-16 = 56 (this is a subset of A)

C = number of articles published in 2015-16 = 69

D = B/C = 2017 Impact Factor = 56/69 = 0.81 (Based on Google citations)

2. h-index (2018): 15

h-index is the largest number h such that h publications have at least h citations.

The data was calculated based on Google Scholar Citations

3. i10-index (2018): 36

i10-index is the number of publications with at least 10 citations.

The data was calculated based on Google Scholar Citations

4. h5-index (2018): 12

h5-index is the h-index for articles published in the last 5 complete years. It is the largest number h such that h articles published in 2012-2016 have at least h citations each.

The data was calculated based on Google Scholar Metrics

5. h5-median (2018): 26

h5-median for a publication is the median number of citations for the articles that make up its h5-index.

The data was calculated based on Google Scholar Metrics