October 2026 52,299 journals indexed.

Back

Accounting Theory and Practice

Accounting Theory and Practice is rated ABDC C. Published by Elsevier ScienceDirect.

Checked against the index lists dated 4 October 2026.

ISSN 2949-9453Verify ISSN ↗

Publisher: Elsevier ScienceDirect

ABDC C

ABDC rating

JQL 2025

Indexed in

major index

Cost to publish: About US$1,500 to publish open access (publisher list price, via OpenAlex) — subscription publishing may be free

ABDCAustralian Business Deans Council 2025

Rating

Field of research

Accounting, auditing and accountability (3501)

Publisher (per ABDC)

Elsevier ScienceDirect

C = a recognised quality journal in its field.

View this source on ABDC

Not listed in: Scopus, Web of Science, DOAJ, ABS / AJG, FT50, UT Dallas, ONOS (subscription), ONOS (APC covered)

Quick answers

Is Accounting Theory and Practice indexed in Scopus?

No — Accounting Theory and Practice is not currently indexed in Scopus.

What is the impact factor of Accounting Theory and Practice?

Accounting Theory and Practice has no Journal Impact Factor — JIF is published only for journals in the Web of Science Core Collection (SCIE, SSCI, AHCI and ESCI) — and Scopus has not published a current CiteScore for it either. Treat any "impact factor" quoted for this journal elsewhere as unofficial.

How much does it cost to publish in Accounting Theory and Practice?

The publisher lists an article processing charge of about US$1,500 for open access (source: OpenAlex). Many journals also publish by the subscription route at no cost to the author, so confirm on the journal's own website.

Who publishes Accounting Theory and Practice and what is its ISSN?

Accounting Theory and Practice is published by Elsevier ScienceDirect. Its ISSN is 2949-9453.

Is Accounting Theory and Practice in Web of Science?

No — it is not currently in the Web of Science core collections (SCIE, SSCI, AHCI or ESCI).

What is the ABDC rating of Accounting Theory and Practice?

It is rated C in the ABDC Journal Quality List 2025 under Accounting, auditing and accountability.

Is Accounting Theory and Practice open access?

No — it is not registered as an open-access journal in DOAJ or Scopus.

How well cited is Accounting Theory and Practice? — open metrics via OpenAlex

Accounting Theory and Practice has an h-index of 1 and a 2-year mean of 0.33 citations per paper (OpenAlex).

h-index

0.33

2-yr mean citations

i10-index

works indexed

total citations

Publication fee · open access list price, US$

US$1,500

Papers published per year

Accounting Theory and Practice published 2 papers in 2025; its busiest recent year was 2024 with 4. 2026* is the year so far.

Main topics

Credit Risk and Financial RegulationsCorporate Finance and GovernanceAuditing, Earnings Management, GovernanceCorporate Insolvency and Governance

h-index, i10-index and 2-year mean citedness are open, licence-clear metrics from OpenAlex — not a proprietary impact factor. Updated 2026-10-14.

Are there integrity warnings for Accounting Theory and Practice? — indicators, not proof of misconduct

Scopus status: Not in the Scopus source list. No retracted papers are recorded. The Problematic Paper Screener flags none of its papers. These are indicators to check, not findings against the journal.

Scopus statusNot in the Scopus source list
Retracted papers None recorded
Problematic Paper Screener flags None flagged

Retractions from OpenAlex; flags from the Problematic Paper Screener (Cabanac, Labbé & Magazinov, CC BY), 2026-09-21 export. A flag marks a paper for a closer look; it is not a finding against the journal.

Official sources & links

Journal website ↗ ABDC list ↗ ISSN Portal · 2949-9453 ↗

Comments load as you scroll here.

Related journals · Accounting, auditing and accountability

8 journals

Journal Indexed in

Advances in Accounting Scopus Q3 WoS ESCI ABDC A ABS 2 Advances in Accounting Behavioral Research Scopus Q4 ABDC A ABS 2 Advances in Accounting Education: Teaching and Curriculum Innovations Scopus Q3 ABDC C ABS 1 Advances in Environmental Accounting and Management Scopus Q1 ABDC B ABS 1 Advances in Management Accounting Scopus Q4 ABDC A ABS 2 Advances in Public Interest Accounting ABDC C ABS 1 AFRICAN JOURNAL OF ACCOUNTING AUDITING AND FINANCE WoS ESCI ABDC C ABS 1 AIS Educator Journal ABDC C

← Back to Journal Finder

Index data is curated from public sources (Scopus, Web of Science, ABDC, FT50, UT Dallas, DOAJ). CiteScore and quartiles reflect the latest available Scopus release. Always verify a journal's current status on its official source before submitting.