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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

GJMBR

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

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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The Impact of Foreign Direct Investment Spillover Effects on Total Factor Productivity in Sri Lanka

This paper examines whether FDI generates productivity spillovers in Sri Lanka, using the annual data over the period from 1978 to 2015. The autoregressive distributed lag model has been estimated to investigate the effects of FDI, research and development, human capital, international trade, technological gap, rate of inflation, population growth ...

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Transformation of Property Taxes in the Conditions of Digitalization of Russia

Introduction, Purpose: The subject of the research is the study of the current state of property taxes in the conditions of digitalization. Property taxes in the tax system of the Russian Federation are insignificant. There is an urgent need to increase their role in the budgets of the subjects. The author proposes to implement this task by using a...

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Inline XBRL New Emerging Technology

The purpose of this research study is to provide an understanding of the adoption of Inline XBRL in the United States. The eXtensible business reporting language (XBRL) has revolutionized the financial reporting system at the Securities and Exchange Commission (SEC). As members of the financial reporting community are aware of the importance of inf...

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Articles under Review



Informational Behaviors and Innovation in SMEs: An Application to The Cameroonian agri-Food Sector.

Nowadays, for companies that want to experience strong growth, information systems have become essential. But it is the informational behaviours of individuals who form these systems that make them effective and efficient within a company. And thus, these behaviors can make companies innovative over a long period. The information system of a com...

Concerns Regarding the Presentation of Idealized Female Beauty in Visual Advertisements

The purpose of this review paper is to identify and discuss societal concerns regarding idealized female beauty depiction in advertisements in popular visual media, such as fashion magazines, television, and Instagram. Since these issues can occur with women of different age, we found it useful to consider the relationship between the exposure to i...

Informational Performance of Audit Reports Content: Case of French Companies Listed on the Stock Exchange during the Decade 2010-2020

The proliferation of financial scandals in recent decades has caused major changes both in the financial sector and in the economy in general, leading to a tightening of the rules for assessing financial equilibrium, assessing health and financial profitability of companies. In this context marked by the exacerbation of a terrible pandemic (covi...

Understanding Organization: Demystifying Concepts and Theories

People working in the organization are the key elements for achieving the goals and objectives of the particular organization and providing outputs to the service recipients in an effective and efficient manner. As such, people at all levels of the organization require profound understanding about organization, its vision, mission, strategies an...

Articles under Press

 

A Theoretical Review of Models Associated with Marketing and the Effect of the COVID-19 Pandemic

The behaviour construct mainly deals with consumer choice related to a service or product. The last construct, the Intention behaviour related to an intention to purchase a product, also reflects consumers’ preference. Peslak, Ceccucci and Sendall (2012) found that both attitude toward social networking and “subjective norm” is associated wit...

Information and Communication Technology, Board Attributes and Corporate Performance

Effectiveness and efficiency are goal congruences that are primacy to the heart of capital users, to achieve these, information communication and technology (ICT) is in the center of gravity that can enhance these goals. Hence, the study investigates empirically the nexus between ICT investment, board traits and corporate performance. Multivariate ...

Corporate Performance Sensitivity and Corporate Compensation: Moderating Effect of CEO’s Power Listed Companies in Nigeria

Compensation alignment is one the measures to minimise agency problem by converging the capital users and capital owners’ interest, regardless of this measure. Capital users’ incentives have become excessive rent extraction at the detriment of capital owners due to managerial entrenchment and opportunistic behaviour. Against the backdrop, the s...

An Empirical Model of Acceptance of Mobile Payment in Malaysia

Mobile payment refers to a payment method by which a consumer pays a bill for goods or services through a mobile terminal. mobile payment users can send payment instructions directly or indirectly to a bank via mobile devices, thereby enabling currency payments and funds transfers. It realizes the integration of terminal equipment, Internet, applic...

A Literature Review on the Continuing Professional Development (CPD) for Accounting Teachers: Perspective of Government Colleges in Bangladesh

Teachers’ Continuing Professional Development (CPD) is a highly discussed issue nowadays all over the world due to its significant role in upholding the professional skills of the faculties. Continuing professional development (CPD) is easy to recognize but relatively difficult to define because due to its formal and informal practices the scope ...

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