International Journal of Managerial and Financial Accounting
- Editor in Chief
- Dr. Matteo Rossi
- ISSN online
- ISSN print
- 4 issues per year
- CiteScore 2.7 (2019)
IJMFA covers all aspects of managerial and financial accounting. The key difference between managerial and financial accounting is that managerial accounting information is aimed at helping managers within the organisation, while financial accounting is aimed at providing information to external parties. In today's advanced manufacturing environment, various issues arise for accounting standard-setting practicing professionals. Solving the separate issues of managerial and financial accounting is a significant challenge, and IJMFA assists researchers in overcoming these challenges in an efficient, effective manner.
Topics covered includeFinancial Accounting:
- Financial statements/accounting/reporting, cash flow analysis
- Accounting theory/practice/cycle
- Income/retained earnings statements, balance sheets
- GAAP, international reporting standards, standards convergence
- 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
The 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.
IJMFA 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.
IJMFA 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 topics in managerial and financial accounting will occasionally be published.
Editor in Chief
- Rossi, Matteo, University of Sannio, Italy
- Carayannis, Elias G., George Washington University, USA
- Del Giudice, Manlio, University of Rome "Link Campus", Italy
- Fontana, Stefano, University of Rome - Sapienza, Italy
Editorial Board Members
- Alcouffe, Simon, EM Lyon, France
- Anderson, Ray, Menzies Institute of Technology, Australia
- Baldwin, Amelia A., University of Alabama-Huntsville, USA
- Beattie, Vivien A., Lancaster University, UK
- Bhimani, Al, London School of Economics, UK
- Brierley, John A., University of Sheffield, UK
- Broadbent, Jane, Roehampton University, UK
- Bryant, M.J. (Murray), University of Western Ontario, Canada
- Cazavan-Jeny, Anne, ESSEC Business School, France
- Cheng, C.S. Agnes, Hong Kong Polytechnic University, Hong Kong SAR, China
- Chow, Chee W., San Diego State University, USA
- Cullen, John, University of Sheffield, UK
- Cunningham, Gary M., Jonkoping University, in Jonkoping, Sweden
- Demirag, Istemi, Queen's University Belfast, UK
- Deshmukh, Ashutosh, Pennsylvania State University - Erie, USA
- El-Badawi, M. H., California State University Dominguez Hills, USA
- Elbannan, Mohamed A., American University in Cairo , Egypt
- Evraert, Serge, Pole Universitaire de Sciences de Gestion, France
- Fülbier, Rolf Uwe, WHU - Otto Beisheim School of Management, Germany
- Gallhofer, Sonja, University of Dundee, UK
- Gibbins, Michael, University of Alberta, Canada
- Gordon, Lawrence A., University of Maryland, USA
- Gray, Robert Hugh, University of St Andrews, UK
- Gunardi, Ardi, Universitas Pasundan, Indonesia
- Haslam, Jim, University of Dundee, UK
- Ho, Simon S.M., Hong Kong Baptist University, Hong Kong SAR, China
- Hookana, Heli, University of Turku, Finland
- Hooper, Keith, AUT University, k0k Zealand
- Horrigan, James, University of k0k Hampshire, USA
- Imoniana, Joshua Onome, University of São Paulo, Brazil
- Kapoor, Manmohan Rai, Concordia University, Canada
- Khadaroo, Iqbal, University of Essex, UK
- Khumawala, Saleha B., University of Houston, USA
- Kocakulah, Mehmet C., University of Southern Indiana, USA
- Laitinen, Erkki K., University of Vaasa, Finland
- Lind, Johnny, Stockholm School of Economics, Sweden
- Manzon Jr., Gill B., Boston College, USA
- Mauldin, Shawn, Nicholls State University, USA
- Mazzoleni, Alberto, University of Brescia, Italy
- Merchant, Kenneth A., University of Southern California, USA
- Mohamed, Nafsiah, Malaysian Accountancy Research and Education Foundation (MAREF), Malaysia
- Mouritsen, Jan, Copenhagen Business School, Denmark
- Murphy, David S., Lynchburg College, USA
- Okano, Hiroshi, Osaka City University, Japan
- Perera, Luiz Carlos Jacob, Universidade Presbiteriana Mackenzie, Brazil
- Radcliffe, Vaughan S., University of Western Ontario, Canada
- Ramesh, K., Michigan State University, USA
- Roberts, Hanno, Norwegian School of Management, Norway
- Roohani, Prof S., Bryant University, USA
- Saudagaran, Shahrokh M., University of Washington, Tacoma, USA
- Sellhorn, Thorsten, WHU Otto Beisheim School of Management, Germany
- Smieliauskas, Wally, University of Toronto, Canada
- Smith, Pam, Northern Illinois University, USA
- Soderstrom, Naomi, University of Colorado at Boulder, USA
- Suwardy, Themin, Singapore Management University, Singapore
- Suzuki, Yoshio, Meiji University, Japan
- Tahinakis, Panayiotis, University of Macedonia, Greece
- Talha, Mohammad, Prince Mohammad Bin Fahd University, Saudi Arabia
- Taylor, Dennis, RMIT University, Australia
- Tsay, Jimmy Yang-Tzong, National Taiwan University, Taiwan
- Wagenhofer, Alfred, University of Graz, Austria
- Wright, Brian, University of Exeter, UK
- Wu, Liansheng, Peking University, China
- Zambon, Stefano, University of Ferrara , Italy
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