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Global Journal of Management and Business Research: (D) Accounting and Auditing is an international journal for publishing management research papers. It aims to encourage and provide international publication to researchers, scientists, and engineers. We welcome original research, articles, surveys, and review papers from all over the world.  


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Global Journal of Management and Business Research

Since 2001, Global Journal of Management and Business Research (GJMBR): (D) Accounting and Auditing, has been an academic open access, peer-reviewed, interdisciplinary, refereed journal focusing on all aspects of Management research published by Global Journals, which is one of the fastest growing and leading Research Journal publishing organization in the world. The GJMBR is superintended and sponsored by Non Profit making Open Association of Research Society USA (OARS). The OARS has been esteemed internationally since 1964, aiming to highlight the research of frontiers and enhance research & development.

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Journal Specification

GJMBR-D Volume 22


ISSN Online 2249-4588
ISSN Print 0975-5853
Print Estd. 2001
mEDRA DOI 10.17406/GJMBR
CrossRef DOI 10.34257/GJMBR
Publishing Frequency Monthly
Society Accreditation Yes

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Recent Citations

Citation indices  All Since 2015
Citations 12669   11121
h-index 45 42
i10-index 325 291


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Recent Articles Published in GJMBR-D

Institutional Logic, Dilemma and Suggestions of Open Source Innovation: A Case Study of Blockchain

Open-source software has made a breakthrough in the traditional intellectual property theory from the aspects of Copyright, patent right, and trademark right, and it has created a new property rights form in the form of license. Taking blockchain as an example, this paper analyzes bitcoin and Ethereum and their open- source licensing strategies. At...

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The Effects of Entity Shielding on Claims to Assets: Implications for Financial Reporting

Strong entity shielding enables corporations to shield firm assets not only from shareholders but also from each shareholder’s personal creditors. This implies that corporations, not shareholders, own the firm assets. This paper tests this implication by examining legal scholarship on shareholder ownership. The results indicate that, unlike sole ...

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Municipal Budget Transparency: A Study from the Homepages of Cities in Paraiba

Given the growing need for control of public resources, the research shows the importance of effective promotion of municipal budget transparency, highlighting the relevance of popular control in combating misuse of these resources. The present study was conducted in 30 cities in Paraíba, in order to assess whether the fundamental principles of bu...

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Accounting Expertise: A Bibliometric Study from 2010 to 2019 in the Main Magazines of Brazil

The study aims to identify bibliometric characteristics of articles published between 2010 and 2019 on accounting expertise using the Scientific Periodicals Electronic Library (SPELL) database. The methodology used in the research is characterized as a bibliometric, descriptive and qualitative research. The data were collected from that database, w...

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Cost Hierarchy: Evidence and Implications

Empirical evidence on the association between overhead costs and non-volume related cost drivers is mixed. Anderson and Sedatole (2013) offer possible explanations for the lack of evidence and find that the cost hierarchy is descriptive of the association between resource consumption and production activity. In this paper, we provide evidence on th...

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Articles under Review

The Tunisian Economics’ Situations After the Revolution of Arab Spring 2011

The Tunisian economic facts after the so-called the Arab spring or social revolution have been marketed by numerous fluctuations and radical changes in the general situation of the management of the administrative affairs of the country. The most prominent of these facts, including the series of chaotic sit-ins and the political and security ins...

Conflicts Management in Public Tertiary Institution, Southwest Nigeria

This study was carried out to assess conflict and its management in Ekiti State University, Ado Ekiti, Ekiti state, Nigeria. It examined the causes of conflict in the institution in Ekiti State University, Ado-Ekiti. These were with the view to assessing causes of conflicts and its management in tertiary institutions. Primary and secondary data ...

The Energy Crisis in Europe and Transformative Change: Evolution, Conditions and Obstacles

European countries have been confronted to an unprecedented energy crisis since the beginning of the war in Ukraine. Gaz and Energy prices have increased drastically, while the prospect of blackouts is not to be excluded. This situation is creating pressure on national governments and on the European Commission to secure alternative sources of s...

Exploratory Model of Corporate Training in the COVID-19 Era

The meta -analyses reveal the factors that during a period have influenced the behavior of a formal sector such as Higher Education Institutions. The objective of this work was to establish fixed effects models to explain the influence of diffuse variables in capital formation. intellectual, considering contextual, educational, academic and profess...

Articles under Press


Insurance Industry in Tunisia, Agency Theory, Performance

This work focuses on the performance (efficiency) of insurance companies at the heart of contemporary corporate governance issues (Jensen and Meckling, 1976; Fama, 1980; Fama and Jensen, 1983a, 1983b). The notion of efficiency (inefficiency) is limited to the boundaries of the firm. More or less, inefficiency results from certain (additional) c...

The Ethical Emotivism of a. J. Ayer And C. L. Stevenson: A Tendentious Explanatory Matrix for Human Homosexual Behaviour

This work is expository, analytic, comparative and evaluative, in its methodology. The objective is to interrogate the emotive ethical theories of A. J. Ayer, and C. L. Stevenson, in relation to the phenomenon of homosexuality, in order to ascertain whether or not the causative factors and justificatory reasons of same-sex tendencies, orientations ...

Hospital Governance and Appropriation of User Services by Medical and Social Staff: The Case of the Douala-Cameroon Hospitals

The transposition of the corporate governance mode to hospital governance for several decades (J. Vallejo, 2018), has led to the study of possible causal links between governance systems aimed at regulating the behaviour of medical staff and the improvement of services to users of these hospital structures. Analysing this issue within the Douala Ho...

Determining Customer Satisfaction on Service Quality Constructs Using SERVQUAL Model: Evidence from India’s Rural Banks

The present research piece aims to determine customers' satisfaction with services offered by rural banks in India. The study has considered a total of 400 customers who are directly associated with the banks i.e., at least having one account with the banks using the purposive sampling method. The opinion of the respondents on the selected variable...

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