Buhalterinės Apskaitos Teorija ir Praktika

Aims & Scope

Buhalterinės apskaitos teorija ir praktika (eng. Accounting Theory and Practice) is diamond open access journal and publishes articles, which analyse topical theoretical and practical issues related to accounting, audit and analysis, which reveal the influence of a constantly changing environment on the development of these spheres, evaluation of their scientific development and trends, problematics of the application of the methods, processes, methodologies and other aspects as well as recent scientific researches. The journal also publishes researches related to accounting, audit and analysis spheres (i.e. management, business administration, financial management), enlarging the possibilities of application, coherency and development in other directions of these spheres.

A twelfth criterion — whether APC fees are clearly disclosed — is not scored here; it is left out of the total rather than counted as a failure. Publication charges appear in the metrics card above.

Based on the Think.Check.Submit framework by DOAJ, COPE & OASPA. All data from verified open sources.

Source: OpenAlex · Each year’s green bar = citations earned by that year’s papers, counted to date — so recent years look lower simply because their papers haven’t had time to be cited yet.

Subject Classification