Journal profile
Buhalterines Apskaitos Teorija ir Praktika
ISSN 1822-8682 · eISSN 2538-8762 · Vilnius University Press · Lithuania
Buhalterines Apskaitos Teorija ir Praktika: diamond open access (no APC); no APC; review about 5 weeks (community reports); acceptance rate 50% (journal website); 11 articles in 2025.
Scope
Aims, scope and focus
Buhalterines Apskaitos Teorija ir Praktika is published by Vilnius University Press. By OpenAlex counts of its recent articles, its largest topics are Accounting and Financial Management, Accounting Theory and Financial Reporting and Auditing, Earnings Management, Governance, together about 44.5% of its articles. Its main subfields are Accounting. (generated from OpenAlex topic counts and CAS ranking data)
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.
From the journal's Aims & Scope
Editor-in-chief Rasa SubačienėPublisher website
Main research topics OpenAlex counts of recent articles; shares are approximate
- Accounting and Financial ManagementBusiness, Management and Accounting15.6%
- Accounting Theory and Financial ReportingBusiness, Management and Accounting15%
- Auditing, Earnings Management, GovernanceBusiness, Management and Accounting13.9%
- Accounting and Organizational ManagementBusiness, Management and Accounting8%
- Corporate Governance and Financial ManagementBusiness, Management and Accounting5.9%
- Financial Analysis and Corporate GovernanceBusiness, Management and Accounting4.4%
- Corporate Social Responsibility ReportingBusiness, Management and Accounting3.5%
- Economic and Fiscal StudiesEconomics, Econometrics and Finance3.5%
Rankings & indexing
CAS ranking and database indexing
CAS Journal Ranking
CAS Journal Ranking, upgraded edition (March 2025)Not covered
Not covered by this edition.
CAS Xinrui Journal Ranking (March 2026)Not covered
Not covered by this edition.
CAS Journal Ranking, previous upgraded edition (December 2023)Not covered
Not covered by this edition.
Database indexing
DOAJLetPub
International journal early-warning lists: not listed in any editionLetPub
Indexing the journal's website claims
BASE, CNKI, CORE, Dimensions, Diamond Discovery Hub, EBSCO, Google Scholar (h5-index 6, g5-index 8), HEAL link (Hellenic Academic Libraries Link), JournalTOCs, Lituanistika, Redalyc, ScienceGate, ScienceOpen, Scilit, Sherpa RomeoPublisher website
As the journal's website lists them, not checked against each database; for Web of Science editions the records above apply.
Editions, and major and minor categories, are shown separately and never merged into one zone; check which edition your institution uses before you submit or report.
Metrics
Impact metrics and publication volume
Impact
- h-index
- 5OpenAlex ·
- i10-index
- 1OpenAlex ·
- 2-year mean citedness
- 0.3OpenAlex ·
- Share of gold OA articles
- 0%LetPub ·
Articles by year OpenAlex count · 155 in total · the current year is incomplete
| Year | Articles | Open access | Citations |
|---|---|---|---|
| 2026 | 5 | 5 | 14 |
| 2025 | 11 | 11 | 11 |
| 2024 | 11 | 11 | 15 |
| 2023 | 10 | 10 | 20 |
| 2022 | 10 | 10 | 21 |
| 2021 | 12 | 12 | 30 |
Sources count differently and were observed at different times, so each source's own value is kept; "publisher" marks figures from the journal's website.
Review & acceptance
Review time and acceptance
- Average review time (community reports)
- about 5 weeksLetPub ·
- Acceptance rate (publisher)
- 50%Publisher website ·
- Submission to publication (journal-reported)
- about 8 weeksDOAJ ·
- Peer review
- Double anonymous peer reviewDOAJ
Community reports come from authors' own submissions (confidence 0.5) and are not a promise from the journal; for publisher figures, the journal's own definitions apply.
Fees & open access
APC and open-access policy
Diamond open access (no APC)DOAJ
Every article is open access and authors pay no article processing charge.
| Source | APC | Fee waiver | License | Observed |
|---|---|---|---|---|
| DOAJ | No APC | No | CC BY | |
| LetPub | No APC | No | — | |
| Publisher website | No APC | — | — |
The journal's website is authoritative for fees; sources were observed at different times and each keeps its own value, without averaging.
Submission
Article types and submission policies (journal website)
Policy excerpts from the journal's websiteOpen access
- Open access
Initiative for Open Citations (i4OC) member Model summary
We are member of the Initiative for Open Citations (i4OC) which is a multi-stakeholder project to make scholarly citation data openly available to enable the creation of new and better metrics.
Source ↗Publisher website ·
Excerpts are quoted from the journal's website; "model summary" lines are written by Workers AI and checked against the text. The journal's website is authoritative.
Profile
Publication details and official links
- Publisher
- Vilnius University Press
- Country or region
- Lithuania
- Language
- English, Russian, Lithuanian
- ISSN
- 1822-8682
- Electronic ISSN
- 2538-8762
- Official links
FAQ
Frequently asked questions about Buhalterines Apskaitos Teorija ir Praktika
How long does peer review take at Buhalterines Apskaitos Teorija ir Praktika?
Authors report an average review time of about 5 weeks; the journal's website gives an acceptance rate of 50%. Article statistics cover accepted papers only, publisher figures follow the journal's own definitions, and community reports come from authors' own submissions; none is a promise from the journal.
Which databases index Buhalterines Apskaitos Teorija ir Praktika?
According to LetPub and DOAJ records, Buhalterines Apskaitos Teorija ir Praktika is indexed in DOAJ.
Is Buhalterines Apskaitos Teorija ir Praktika open access, and what is the APC?
Buhalterines Apskaitos Teorija ir Praktika is a diamond open-access journal (no APC). It charges no article processing charge.
Sources and updates
The facts on this page come from LetPub, Publisher website, OpenAlex, DOAJ; every figure is tagged with its source and the date it was observed, and conflicting values are kept per source. LetPub source page: view ↗ (archived 2026-08-26). Last updated: .