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177 CHAPTER 3. ACCOUNTING JOURNALS IN SCIMAGO The SCImago Journal and Country Rank is a public portal that includes the journals and country scientific indicators developed from the information contained in the Scopus database (SJR – About Us, n.d.). It ranks journals by citation level, global prestige, year, and 239 countries. As Scopus, the Web of Science was investigated before (Harzing and Alakangas, 2016; Merigó and Yang, 2017) and by us in the previous two chapters, to achieve the comprehensiveness, next step is chosen the SCImago database. It

16 CHAPTER 1. ACCOUNTING JOURNALS IN SCOPUS According to the free encyclopedia – Wikipedia, Scopus is Elsevier’s abstract and indexing database with full-text links launched in 2004 that is produced by the Elsevier Co. The name, Scopus, was inspired by the bird, Hammerkop (Scopus umbretta), which reportedly has excellent navigation skills. The database, in development for two years, was developed working with 21 research institutions and more than 300 researchers and librarians (Burnham, 2006). Scopus covers nearly 36,377 titles (22,794 working titles

269 CHAPTER 4. IFRS AND BLOCKCHAIN IN ACCOUNTING JOURNALS The positive result of this study is the actual reputation of accounting science in international research with a focus on non-standard and exciting topics for 2018-2019. Among the obtained results, it was decided to separate the accounting topics associated with the accounting standards like IFRS, GAAP and the Blockchain technology in accounting journals. It will help to find gaps and actual of IFRS, blockchain direction in accounting nowadays. Accordingly, in this chapter, we decided to

132 CHAPTER 2. ACCOUNTING JOURNALS IN WEB OF SCIENCE According to the Wikipedia data, Web of Science (WoS) is one of the world's largest search platforms, that contains abstract databases of academic materials. Taking into account their mutual citation, each journal receives a separate impact factor. Until 2016, the system was developed and owned by Thomson Reuters. Since October 3, 2016, it has been managed by a new independent company – Clarivate Analytics (Acquisition of the Thomson Reuters Intellectual Property and Science Business by Onex and

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          2 3 SHKULIPA LIUDMYLA ACCOUNTING JOURNALS: Scopus, Web of Science, SCImago ISBN: 978-83-956696-6-8 https://doi.org/10.2478/9788395669675

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4 CONTENT CONTENT ...................................................................................................................................................................... 4 INTRODUCTION ......................................................................................................................................................... 6 LITERATURE REVIEW ............................................................................................................................................... 9 CHAPTER 1. ACCOUNTING JOURNALS IN SCOPUS

280 APPENDIX A Final Comparative Analysis of Accounting Journals by Ranking, Citation Level, Coverage Extent and Percentage of Accounting Publications for 2018-2019 Title of Journal Cites / Doc Publisher (country) The proportion of accounting publications Coverage extent Quartile Ranking accounting journals by citation level Journal of Finance 6,28 BL (UK) 28,9% M+ Q1 Journal of Accounting Research 5,52 BL (UK) 81% H+ Q1 Review of Financial Studies 5,3 OX (UK) 37% M+ Q1 Management Accounting Research 5,07 EL (USA) 67% M+ Q1 Journal

, such as the SCImago, Web of Science, and Scopus. These databases contain the necessary information about the journals in terms of subjects, countries, publishers, their impact factor, SNIP, CiteScore, and the level of their citations at the international level for any chosen period. This assessment of international databases can help to identify the essential accounting journals at the international level, to orient on the most cited or high-ranking ones, to emphasise on their aims and scopes. Nevertheless, this is not assuring of the influence of research in

-based on social accounting problems and ways of their solution (Shkulipa, 2014). Among the literature devoted to the analysis of the accounting journals and its citation level are Brown and Gardner (1985) as pioneers. In their paper, the authors assessed the impact of journals and articles on Contemporary Accounting Research (CAR). Endenich and Trapp (2018) presented the significant analysis of the editorial teams of Contemporary Accounting Research (CAR) and The Accounting Review (TAR) concerning the subject areas and research methods as well as the doctoral