International Journal of Managerial and Financial Accounting

International Journal of Managerial and Financial Accounting 由 Inderscience Publishers 出版，属中科院管理学大类（2025 升级版4区）。按 OpenAlex 近年发文统计，该刊主要发表 Auditing, Earnings Management, Governance、Corporate Finance and Governance、Financial Reporting and Valuation Research 等主题的论文，这 3 个主题约占 42.7%，主导子领域为 Accounting。（根据 OpenAlex 主题统计与中科院分区数据生成）

Financial Accounting: Financial statements/accounting/reporting, cash flow analysis Accounting theory/practice/cycle Income/retained earnings statements, balance sheets GAAP, international reporting standards, standards convergence Managerial Accounting: Changing role in dynamic business environment Product/process costing, cost accumulation, cost-volume-profit analysis ABC, cost management, target costing/cost analysis for pricing Manufacturing costing/performance measures Responsibility accounting, TQM Investment centres, transfer pricing Capital expenditure decisions, decision making (costs/benefits) Performance measurement, benchmarking, balanced scorecard Corporate governance, social responsibility More on this journal... ObjectivesThe objectives of IJMFA are to establish an effective channel of communication between policy makers, government agencies, academic and research institutions and persons concerned with the complex role of accounting in advanced manufacturing environments. It also aims to promote and coordinate developments in all areas of managerial and financial accounting. Both managerial and financial accountants have a responsibility to management in terms of competence, confidentiality, integrity and objectivity. Managerial accounting's reports often focus on sub-units within the organisation, such as departments, divisions, geographical regions or product lines. These reports are based on combined historical data, estimates and projections of future events while financial accounting reports focus on the enterprise in its entirety. These reports are based almost exclusively on historical transaction data. An additional goal of IJMFA is to develop an understanding of the environment in which reporting choices are made, what the options are, how to use these data in making decisions, and how to avoid misusing financial statement data. To this end, IJMFA will integrate the perspectives of accounting, decision making, ethics, rationale and methods to understand how transactions are reported and disclosed. ReadershipIJMFA provides a vehicle to help professionals, academics, researchers and policy makers, working in the field of managerial and financial accounting, to disseminate information and to learn from each other's work.ContentsIJMFA publishes original research papers, review papers, technical reports, case studies, conference reports, management reports, book reviews, notes, commentaries, and news. Special Issues devoted to important

摘自期刊官网 Aims & Scope

研究方向（LetPub）：BUSINESS, FINANCE

主编 Matteo Rossi出版商官网

中科院期刊分区表

数据库收录

ESCIScopusLetPub

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影响力指标

影响因子（出版商公布） 2025

1.9出版商官网 · 2026-09-29

五年影响因子（出版商公布）

1.9出版商官网 · 2026-09-29

CiteScore 2026-06

3.4LetPub · 2026-09-13

CiteScore（出版商公布） 2025

3.4出版商官网 · 2026-09-29

SJR 2026-06

0.5LetPub · 2026-09-13

SNIP 2026-06

0.82LetPub · 2026-09-13

h-index

26OpenAlex · 2026-10-01

i10-index

105OpenAlex · 2026-10-01

两年平均被引

0.85OpenAlex · 2026-10-01

自引率

10.5%LetPub · 2026-09-13

Gold OA 文章占比

6.15%LetPub · 2026-09-13

发文规模

年文章数

25LetPub · 2026-09-13

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出版商

Inderscience Publishers

ISSN

1753-6715

电子版 ISSN

1753-6723

官方链接

• 期刊主页 ↗OpenAlex