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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 23


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

Job Embeddedness and Work Engagement Among Employees of Public State Universities in North-Central Nigeria

In this competitive environment it is indispensable for organizations to develop strategies to competent workforce and keep them aligned with organizational objectives. The study explores the effect of job embeddedness on work engagement in public state universities in North-Central Nigeria. The study adopted random sampling technique to collect...

Developing Dispute Resolution Policy for Conflicts Settlement in Public-Private Partnership (PPP) Projects in Educational Institutions

United Nations Educational, Scientific and Cultural Organization (UNESCO) advocates a 15 to 20% allocation of the developing nations’ annual budget to educational development, but the available resources are not adequate to support the sector accordingly. University Hostel Development and Management (UHDM) policy was selected to attract priva...

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


Impact of COVID-19 on the Economy of Bangladesh

The study explores the impact of COVID-19 on the Bangladeshi economy. The researcher found that In Bangladesh, there were huge impacts of COVID-19 on various sector. There was a substantial impact on Readymade Garments Sector for spreading of corona virus diseases, losses of the RMG sector was gradually increasing in the COVID-19 pandemic, SME had ...

A Market Based Approach of Sustainable and Inclusive Growth of Tourism: A Case Study of Mwanza Tanzania

The future growth of sustainable tourism and its contribution to the Tanzanian economy depends to a large extent on the entrepreneurs with knowledge and ability to supply tourists with the quality services and or products which favor inclusiveness. Entrepreneurs face a challenge of understanding the customer and serve them in a sustainable way. Whi...

Benefits SMEs derive from MFIs

The back bone of every economy is the private informal sector (SMEs) and most employment opportunities in Zambia largely focus on small and medium scale enterprises. Hence the contributions the sector makes to economic growth and development through job creation and can’t be overemphasized. However, SMEs were almost dismissed form the formal fina...

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