Conceptual Frameworks

Conceptual Frameworks is a structured system of interrelated objectives, postulates, and principles that serves as a foundation for developing consistent accounting standards and guiding the formulation and interpretation of financial reporting practices within the discipline of accounting theory.

611

Publications

61.5K

Citations

1K

Authors

494

Institutions

Publications per year

2017–2026

95

Authors

1K

  1. RW
    Robert W. Scapens

    University of Manchester, United Kingdom

    8 publications · 2.4K citations

    8

    h-index

  2. KL
    Kari Lukka

    University of Turku, Finland

    6 publications · 1.1K citations

    6

    h-index

  3. SS
    Shyam Sunder

    Yale University, United States

    5 publications · 205 citations

    5

    h-index

  4. YW
    Yair Wand

    University of British Columbia, Canada

    5 publications · 1.5K citations

    5

    h-index

  5. GG
    Giancarlo Guizzardi

    Universidade Federal do Espírito Santo, Brazil

    5 publications · 208 citations

    5

    h-index

1–5 of 1K

Venues

  1. Accounting Auditing & Accountability Journal

    22 publications · 3.3K citations

    19

    h-index

  2. Accounting Organizations and Society

    18 publications · 3.3K citations

    16

    h-index

  3. Qualitative Research in Accounting & Management

    QRAM · 15 publications · 543 citations

    14

    h-index

  4. Management Accounting Research

    13 publications · 3.4K citations

    13

    h-index

  5. SSRN Electronic Journal

    Repository · 17 publications · 535 citations

    12

    h-index

1–5