OpenJournalRank

Journal rankings · indicator year 2021

Choose a field to open its ranking, or a journal to find its row in its subfield’s list.

Subfield ranking · 2021

Accounting journal rankings 2021

141 ranked journals · Subfield in Business, Management and Accounting

Accounting has 141 ranked journals in 2021. Its median journal scores above the world average: OJR 1.41 against 1.00, up 0.05 on 2020. A journal needs OJR 2.90 to reach Q1. The top three are The Review of Corporate Finance Studies, Journal of Accounting and Economics, and Journal of Behavioral and Experimental Finance.

Ranks and citation indicators: 2021. Journal access status and listed APC: source snapshot September 23, 2026.

Ranked journals

Journals whose main subfield sits in this category and that published at least 30 citable documents (articles, reviews and conference papers) in 2018–2020, the window the 2021 score is computed on.

141
19% of Business, Management and Accounting
Median OJR

The OpenJournalRank Indicator (OJR) is a free, publicly available metric of a journal’s field-normalized citation impact, computed from open OpenAlex citation data. It compares citations to a journal’s papers from the previous three years with the world average for papers of the same subfield, year and type, so 1.00 is the world average and values can be compared across fields. It is computed with the NCI3 method.

The middle OJR among ranked journals in this category: half score higher, half lower. 1.00 is the world average for papers of the same subfield, year and type.

The dot is this category, the solid tick is the median of all ranked journals and the dashed line is the world average.

1.41+0.05 vs 2020
This subfieldAll 0.79World 1.00
Open-access journals

Share of ranked journals in this category that are fully open access, so every paper is free to read. Hybrid journals, which sell subscriptions and open single papers for a fee, are not counted.

23%
All fields: 36%
Median listed APC

Median list price of the article processing charge, in US dollars, among ranked journals in this category that list a price above zero. Journals with a listed APC of $0 and journals with no known price are left out of this median. The At a glance table below gives a second median that includes the $0 prices.

$3,265
Median positive listed APC: $3,265 among 54 journals. 87 have no known price. All fields: $3,290.

Subfields of Business, Management and Accounting (9)

141 ranked journals

Filters

Quartile

Quartiles split the ranked journals of the list you are viewing into four equal groups by OJR. Q1 is the top quarter and Q4 the bottom quarter.

They are computed within the list on screen, so a journal can be Q1 in its subfield and Q2 in the global ranking.

Access
APC (list price)
Loading every ranked journal in this list…
Accounting ranking, 2021

Rank is the position by OJR within the list on screen; 1 is the highest.

OJR is field-normalized 3-year citation impact: 1.00 is the world average for papers of the same subfield, year and type, so values compare across fields.

The badge is the journal’s quartile in this list.

OJR

Citations per paper over a two-year window, counted from OpenAlex. It is not field-normalized, so compare it only between journals of the same field.

▲ or ▼ is the change from 2020. This is OpenJournalRank’s own count, not Clarivate’s Journal Impact Factor.

Citable documents (articles, reviews and conference papers) published in 2018–2020, the window the 2021 OJR is computed on. A journal needs at least 30 to be ranked.

Share of the journal’s 2018–2020 papers that are free to read in any open-access form. The green OA tag next to a title marks a fully open-access journal.

List price of the article processing charge in US dollars. “$0 listed” means the listed price is zero; a dash means no price is listed.

The line is the journal’s OJR from 2012 to 2021.

Compare
1The Review of Corporate Finance StudiesOxford University Press · United States
10.59Q114.80 12.35 up from 20205143%$4,028
2Journal of Accounting and EconomicsElsevier BV · Netherlands
6.25Q15.60 0.62 down from 202012416%$4,170
5.59Q110.75 8.50 up from 202021039%$4,290
4Journal of Accounting LiteratureElsevier BV · United Kingdom
5.26Q13.00 2.97 down from 2020310%$3,000
5.14Q15.00 0.28 up from 20207633%$3,490
6Accounting EducationTaylor & Francis · United Kingdom
5.13Q17.51 3.45 up from 20207129%$3,175
7British Journal of ManagementWiley · United Kingdom
4.85Q18.81 3.26 up from 202016667%$3,900
8Journal of Corporate FinanceElsevier BV · Netherlands
4.71Q15.17 0.68 up from 202045737%$4,140
9Review of Accounting StudiesSpringer Science+Business Media · United States
4.66Q14.40 0.10 up from 202012359%$3,190
10International Journal of Bank MarketingEmerald Publishing Limited · United Kingdom
4.57Q18.26 2.59 up from 202022925%—
11Accounting Organizations and SocietyElsevier BV · Netherlands
4.20Q15.01 0.46 up from 202013041%$4,040
4.14Q14.26 1.37 up from 20209243%$3,860
13Journal of Accounting ResearchWiley · United Kingdom
4.04Q15.38 1.15 up from 20209340%$4,420
14Managerial Auditing JournalEmerald Publishing Limited · United Kingdom
3.98Q13.74 0.06 up from 202013817%—
15The British Accounting ReviewElsevier BV · United Kingdom
3.94Q15.68 1.27 up from 202011561%$3,770
16The Accounting ReviewAmerican Accounting Association · United States
3.92Q13.50 0.24 down from 202030625%—
17Corporate GovernanceEmerald Publishing Limited · United Kingdom
3.85Q17.39 2.70 up from 202022624%—
18China Journal of Accounting ResearchOAElsevier BV · Netherlands
3.83Q14.05 0.76 up from 202056100%$1,800
19Journal of Accounting EducationElsevier BV · United States
3.73Q15.04 0.42 up from 20207014%$3,910
3.72Q14.05 0.95 up from 20203139%$3,010
21Journal of Accounting and Public PolicyElsevier BV · United States
3.69Q14.46 1.09 up from 202012133%$3,380
3.69Q13.49 0.10 down from 202011132%$4,030
3.45Q13.85 0.30 up from 202025228%$3,400
24International Journal of Accounting and Information ManagementEmerald Publishing Limited · United Kingdom
3.42Q15.37 1.76 up from 202010445%—
25Accounting in EuropeRoutledge · United Kingdom
3.42Q14.00 1.34 up from 20204957%—
26Accounting and Business ResearchTaylor & Francis · United Kingdom
3.28Q12.93 0.77 down from 202011263%$2,970
27Accounting ForumTaylor & Francis · United Kingdom
3.24Q14.80 1.17 up from 20206948%$1,100
28Australian Accounting ReviewWiley · Australia
3.11Q15.77 2.79 up from 20209112%$2,920
29Auditing A Journal of Practice & TheoryAmerican Accounting Association · United States
3.09Q12.75no change10121%—
30Pacific-Basin Finance JournalElsevier BV · Netherlands
3.08Q14.14 0.90 up from 202042814%$3,090
31European Accounting ReviewRoutledge · United Kingdom
3.04Q13.16 0.22 up from 202012158%—
32Journal of Accounting in Emerging EconomiesEmerald Publishing Limited · United Kingdom
3.00Q14.83 1.73 up from 20208125%—
33Journal of Applied Accounting ResearchEmerald Publishing Limited · United Kingdom
3.00Q13.62 0.60 up from 202011733%—
34Journal of financial reporting & accountingEmerald Publishing Limited · United Kingdom
3.00Q14.14 1.44 up from 20201148%—
35EuroMed Journal of BusinessEmerald Publishing Limited · United Kingdom
2.90Q15.72 1.85 up from 20208414%—
36International Journal of AuditingWiley · United States
2.90Q13.42 0.78 up from 20208836%$2,900
37PSU Research ReviewOAEmerald Publishing Limited · United Kingdom
2.88Q25.19 1.62 up from 202061100%—
38The International Journal of AccountingElsevier BV · Netherlands
2.86Q22.26 0.11 down from 20206333%$1,800
39Australian Journal of ManagementSAGE Publishing · United States
2.79Q24.62 1.66 up from 202010228%$3,900
2.75Q24.43 1.84 up from 202071100%—
41International Journal of Financial StudiesOAMultidisciplinary Digital Publishing Institute · Switzerland
2.63Q23.70 1.18 up from 2020241100%$2,172
42International Journal of Managerial FinanceEmerald Publishing Limited · United Kingdom
2.61Q22.89 0.12 down from 20201439%—
43Cogent Business & ManagementOACogent OA · United Kingdom
2.61Q24.05 0.87 up from 2020503100%$1,165
44Journal of Management & GovernanceSpringer Science+Business Media · Netherlands
2.60Q23.70 0.84 up from 202013663%$3,290
45Pacific Accounting ReviewEmerald Publishing Limited · United Kingdom
2.54Q23.65 1.08 up from 20208624%—
2.48Q22.67 0.47 down from 202015629%$3,800
47Accounting HorizonsAmerican Accounting Association · United States
2.43Q22.73 0.13 up from 202013417%—
48Accounting Research JournalEmerald Publishing Limited · United Kingdom
2.35Q23.05 0.68 up from 202012825%—
49AbacusWiley · Australia
2.30Q22.47 0.03 up from 20207232%$3,400
50Asian Review of AccountingEmerald Publishing Limited · United Kingdom
2.28Q22.69 0.66 up from 20207915%—

Citations made in 2021. Corpus-wide, 87.7% of core-journal articles and reviews published that year have at least one matched reference; the share varies by journal and field.

39 additional Accounting journals with metrics are unranked under this release’s eligibility rules: a journal needs at least 30 citable documents in 2018–2020, at least 80% of them with a subfield, and a positive world-average expectation. Ranks are within the whole category; filters hide rows without re-ranking. OJR excludes self-citations.

Rising journals

At a glance

Indicator year: 2021. Publication window: 2018–2020. How these summaries are calculated

Ranked journals
141
Window papers (baseline)
86,756 +22.8% from indicator year 2018
Median OJR
1.41 -5.8% from indicator year 2018
Rising journals (2025)
12

Window papers are the baseline paper population: citable papers (articles, reviews and conference papers) from 2018–2020 in all journals of the world-average baseline, including non-core journals, counted by each paper’s own subfield. They are not the papers of the ranked journals alone.

Category by indicator year
MeasureYear series20002001200220032004200520062007200820092010201120122013201420152016201720182019202020212022202320242025
Ranked journals5558616769707179829096107117119126133136142143141145141137140136132
Window papers (baseline)14,61016,19017,86519,73021,92224,31227,45430,34433,65136,14839,30842,22547,02750,20254,15458,06562,65167,04470,62775,02680,29486,75692,81995,793102,398116,425
Median OJR0.720.900.891.030.970.981.021.081.061.291.051.111.301.211.3911.201.3951.271.501.4831.3601.411.3631.331.4761.60

How to read these rankings

OJR, the OpenJournalRank Indicator
A field-normalized 3-year citation impact, computed from OpenAlex with the NCI3 method. It divides the citations a journal’s papers received by the world average for papers of the same subfield, year and type, so 1.00 is the world average and 2.00 means twice as many citations as expected. Because it is normalized, it can be compared across fields. Read the methodology
Quartiles
Q1 to Q4 split the ranked journals of the list you are viewing into four equal groups by OJR. A journal’s quartile depends on the list: the same journal can be Q1 in its subfield and Q2 among all journals.
Impact factor (2-year)
Citations per paper over a two-year window, counted from OpenAlex. It is easy to compare with familiar impact factors but is not field-normalized, so compare it only within a field. It is not Clarivate’s Journal Impact Factor. Why it differs from the Journal Impact Factor
Rank ranges
Each rank in the latest year carries a likely range from 1,000 resamples of the journal’s papers. Where two journals’ ranges overlap, the data cannot tell them apart, so treat neighbouring ranks as ties.