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Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
3
Impact Factor (IF)
0.08
5 Years IF
0.13
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1997 0 0.24 0 0 12 12 0 0 0 0 0 0 0.11
1998 0 0.27 0 0 5 17 0 0 12 12 0 0 0.13
1999 0 0.29 0 0 8 25 0 0 17 17 0 0 0.14
2000 0 0.34 0 0 14 39 0 0 13 25 0 0 0.16
2001 0 0.38 0 0 14 53 0 0 22 39 0 0 0.17
2002 0 0.39 0 0 4 57 0 0 28 53 0 0 0.2
2003 0 0.43 0 0 3 60 0 0 18 45 0 0 0.21
2004 0 0.47 0 0 7 67 0 0 7 43 0 0 0.21
2005 0 0.5 0 0 6 73 1 0 10 42 0 0 0.23
2006 0 0.49 0 0 5 78 0 0 13 34 0 0 0.22
2007 0 0.44 0 0 6 84 0 0 11 25 0 0 0.2
2008 0 0.47 0 0 7 91 1 0 11 27 0 0 0.22
2009 0 0.46 0 0 7 98 1 0 13 31 0 0 0.23
2010 0 0.46 0 0 7 105 0 0 14 31 0 0 0.2
2011 0 0.51 0 0 9 114 0 0 14 32 0 0 0.24
2012 0 0.5 0 0 8 122 0 0 16 36 0 0 0.21
2013 0 0.54 0 0 7 129 0 0 17 38 0 0 0.24
2014 0 0.53 0 0 6 135 4 0 15 38 0 0 0.22
2015 0 0.53 0 0 13 148 2 0 13 37 0 0 0.22
2016 0 0.5 0 0 9 157 4 0 19 43 0 0 0.2
2017 0 0.52 0 0 17 174 5 0 22 43 0 0 0.21
2018 0 0.53 0.01 0 12 186 3 1 1 26 52 0 0 0.22
2019 0 0.54 0 0 12 198 2 1 29 57 0 0 0.21
2020 0.04 0.64 0 0.02 13 211 3 1 2 24 1 63 1 1 100 0 0.3
2021 0.04 0.74 0 0.02 12 223 9 1 3 25 1 63 1 0 0 0.27
2022 0 0.74 0 0 13 236 3 1 4 25 66 0 0 0.22
2023 0.2 0.7 0.09 0.15 12 248 8 23 27 25 5 62 9 0 3 0.25 0.2
2024 0.08 0.82 0.09 0.13 13 261 5 23 50 25 2 62 8 0 1 0.08 0.24
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12021Does economic policy uncertainty aggravate financial constraints?. (2021). Bonga, Wellington ; Jie, Sun ; Jachi, Moses ; Sitsha, Lovemore ; Makosa, Lewis. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:35:y:2021:i:2:p:151-166.

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5
22014Timeliness of Financial Reporting in Nigeria. (2014). Efobi, U ; Okougbo, P. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:28:y:2014:i:1:p:65-77.

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4
32015An analysis of corporate governance and company performance: a South African perspective. (2015). Pamburai, Hamutyinei Harvey ; Chamisa, Eddie ; Smith, Colin ; Abdulla, Cader. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:29:y:2015:i:2:p:115-131.

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3
42023Acceptance of e-learning applications by accounting students in an online learning environment at residential universities. (2023). Terblanche, Wendy ; van der Merwe, Nico ; Lubbe, Ilse ; Papageorgiou, Elmarie. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:37:y:2023:i:1:p:35-61.

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3
52024The impact of sustainable investment on firm performance in South Africa. (2024). Simo-Kengne, Beatrice Desiree ; Masongweni, Vongani V. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:38:y:2024:i:2:p:146-173.

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3
62017Public sector inefficiencies: Are we addressing the root causes?. (2017). Poggenpoel, Wayne ; Fourie, David. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:31:y:2017:i:3:p:169-180.

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3
72019The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting. (2019). Maroun, Warren ; Malola, Arson. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:33:y:2019:i:2:p:114-144.

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3
82017Determinants of external tax compliance costs: Evidence from South Africa. (2017). Smulders, Sharon ; Franzsen, Riel ; Stiglingh, Madeleine ; Fletcher, Lizelle. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:31:y:2017:i:2:p:134-150.

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2
92021VAT lottery incentives: An opportunity for South Africa?. (2021). Burger, Manda ; Schoeman, Anculien. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:35:y:2021:i:2:p:111-129.

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2
102018Investor tax-driven preferences for dividends and share repurchases of listed companies. (2018). Nel, Rudie. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:32:y:2018:i:1:p:71-87.

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2
112008Creative accounting, accounting errors, and the ability of users to detect and adjust for them. (2008). Ruddy, T ; Everingham, G K. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:22:y:2008:i:1:p:45-95.

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2
122016Risk disclosures by South African listed companies post-King III. (2016). Maroun, Warren ; Padia, Nirupa ; Raemaekers, Kim. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:30:y:2016:i:1:p:41-60.

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2
132020Audit quality and independence concerns in the South African audit industry: Contrasting views. (2020). Harber, Michael ; Marx, Ben. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:34:y:2020:i:1:p:1-23.

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2
142023Accounting outsourcing and its relationship with financial performance of SMEs: Manager and employee perspectives. (2023). Minutillo, Susannah ; Patel, Nirmal ; Rezazade, Faeze. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:37:y:2023:i:2:p:106-121.

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2
152016Determinants of student performance in an accounting degree programme. (2016). Jansen, Jade ; de Villiers, Charl. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:30:y:2016:i:1:p:1-28.

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2
162022The relationship between tax transparency and tax avoidance. (2022). Stiglingh, Madeleine ; Smit, Anri. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:36:y:2022:i:1:p:1-21.

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2
172012The corporate use of derivatives: a survey of South Africa’s large listed non-financial firms. (2012). Holman, G ; Correia, C ; Jahreskog, A. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:26:y:2012:i:1:p:67-94.

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1
182024The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country. (2024). Moubarak, Hosam ; Badawy, Hebatallah A ; Abdelwahed, Ahmed S ; Abu-Musa, Ahmad A. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:38:y:2024:i:2:p:113-145.

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1
192006An empirical examination of the Ohlson (1995) model. (2006). Negash, M ; Swartz, G. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:20:y:2006:i:1:p:67-82.

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1
202023The power drivers of public sector audit committee effectiveness. (2023). Malan, Shan ; Coetzee, Philna ; Pududu, Mangakane ; Erasmus, Lourens ; Legodi, Audrey. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:37:y:2023:i:1:p:62-84.

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1
212018Share price reaction to financial and integrated reports. (2018). Rockey, Jessica A ; Willows, Gizelle D. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:32:y:2018:i:2-3:p:174-188.

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1
222000Formal knowledge in accounting studies. (2000). Riahi-Belkaoui, A. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:14:y:2000:i:1:p:35-47.

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1
232021Quantifying the sources of volatility in the IFRS 9 impairments. (2021). Stander, Yolanda S. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:35:y:2021:i:3:p:191-218.

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1
242009An analysis of audit committee responsibilities and disclosure practices at large listed companies in South Africa. (2009). Marx, B. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:23:y:2009:i:1:p:31-44.

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1
252023Critical thinking: Stakeholder expectations and challenges for Accountancy educators. (2023). Masela, R N ; E. A. J. Terblanche, ; Shuttleworth, C C ; van Rooyen, A A. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:37:y:2023:i:3:p:225-244.

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1
262017The number of stocks required for effective portfolio diversification: the South African case. (2017). Bradfield, David ; Munro, Brian. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:31:y:2017:i:1:p:44-59.

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1
272020Developing professional competence in accounting graduates: An action research study. (2020). Parsons, Shaun ; Maughan, Paul ; Davidowitz, Bette. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:34:y:2020:i:2:p:161-181.

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1
282005Capital budgeting: A case study analysis of the role of formal evaluation techniques in the decision making process. (2005). Gilbert, E. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:19:y:2005:i:1:p:19-36.

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1
292014Factors Influencing the Adoption of International Financial Reporting Standards by African Countries. (2014). Stainbank, L J. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:28:y:2014:i:1:p:79-95.

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1
302024Tax policies with a human rights perspective: towards greater tax justice. (2024). Del-Valle, Estrella ; Sevilla-Bernabu, Benjamn. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:38:y:2024:i:3:p:264-277.

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1
312018Executive performance evaluation and remuneration: Disclosure and practices of selected listed South African companies (2002−2015). (2018). Viviers, Suzette ; Mans-Kemp, Nadia. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:32:y:2018:i:2-3:p:154-173.

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1
321998Measuring the selection and timing abilities of South African fund managers. (1998). Bradfield, D J. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:12:y:1998:i:1:p:1-13.

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1
332021The case for a universal basic income in South Africa: A conceptual approach. (2021). Sadiq, Kerrie ; du Preez, Hanneke. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:35:y:2021:i:3:p:167-190.

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1
342009Reasons for share repurchases in South Africa: Theory versus practice. (2009). Chivaka, R ; Bayne, L ; Shev, J ; Cairney, C ; Siddle, A. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:23:y:2009:i:1:p:1-30.

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1
352023Service quality and the services sourced from small accounting practitioners. (2023). Oosthuizen, Adele. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:37:y:2023:i:3:p:202-224.

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1
362016An analysis of director interlocks on the Johannesburg Stock Exchange. (2016). Stainbank, L J ; Williams, J J ; Deodutt, J. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:30:y:2016:i:2:p:120-138.

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1
372020Exploring the indirect costs of a firm in business rescue. (2020). Rosslyn-Smith, Wesley ; Aguiar, Nicole Varela ; Pretorius, Marius. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:34:y:2020:i:1:p:24-44.

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1
382005Firm ownership structure and intellectual capital disclosures. (2005). Williams, S M ; Firer, S. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:19:y:2005:i:1:p:1-18.

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1
392022A multi-stakeholder view on director remuneration guidance in South Africa. (2022). Mans-Kemp, Nadia ; van Zyl, Marilee. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:36:y:2022:i:3:p:195-212.

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1
402024Guidelines for a simplified Value-Added Tax Act. (2024). Bornman, Marina ; Sawyer, Adrian ; Hassan, Muneer E. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:38:y:2024:i:3:p:229-246.

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1
412021The association between EBITDA reconciliation quality and opportunistic disclosure. (2021). Mey, Mattheus Theodorus ; Lamprecht, Christiaan. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:35:y:2021:i:2:p:87-110.

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1
422023The value relevance of mandatory sustainability reporting assurance. (2023). Jeriji, Maher ; Nasfi, Ala. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:37:y:2023:i:2:p:122-138.

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1
432001Environmental disclosure in annual reports: A legitimacy theory perspective. (2001). Rowlands, J ; Gilbert, E ; Savage, A ; Cataldo, A J. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:15:y:2001:i:2:p:19-48.

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1
442022Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports. (2022). Herbert, Shelly ; Graham, Mark. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:36:y:2022:i:2:p:147-169.

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1
452013Sustainability in accounting education: An analysis of the teaching thereof at accredited South African universities. (2013). Marx, B ; van der Watt, A. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:27:y:2013:i:1:p:59-86.

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1
462007Cost management along the supply chain. (2007). Chivaka, Richard. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:21:y:2007:i:1:p:1-29.

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1
472001Environmental disclosure in annual reports: A legitimacy theory perspective. (2001). Rowlands, J ; Gilbert, E ; Savage, A ; Cataldo, A J. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:15:y:2001:i:1:p:19-48.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12021Does economic policy uncertainty aggravate financial constraints?. (2021). Bonga, Wellington ; Jie, Sun ; Jachi, Moses ; Sitsha, Lovemore ; Makosa, Lewis. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:35:y:2021:i:2:p:151-166.

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4
22017Public sector inefficiencies: Are we addressing the root causes?. (2017). Poggenpoel, Wayne ; Fourie, David. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:31:y:2017:i:3:p:169-180.

Full description at Econpapers || Download paper

3
32024The impact of sustainable investment on firm performance in South Africa. (2024). Simo-Kengne, Beatrice Desiree ; Masongweni, Vongani V. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:38:y:2024:i:2:p:146-173.

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3
42014Timeliness of Financial Reporting in Nigeria. (2014). Efobi, U ; Okougbo, P. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:28:y:2014:i:1:p:65-77.

Full description at Econpapers || Download paper

3
52015An analysis of corporate governance and company performance: a South African perspective. (2015). Pamburai, Hamutyinei Harvey ; Chamisa, Eddie ; Smith, Colin ; Abdulla, Cader. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:29:y:2015:i:2:p:115-131.

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3
62023Acceptance of e-learning applications by accounting students in an online learning environment at residential universities. (2023). Terblanche, Wendy ; van der Merwe, Nico ; Lubbe, Ilse ; Papageorgiou, Elmarie. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:37:y:2023:i:1:p:35-61.

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3
72020Audit quality and independence concerns in the South African audit industry: Contrasting views. (2020). Harber, Michael ; Marx, Ben. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:34:y:2020:i:1:p:1-23.

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2
82008Creative accounting, accounting errors, and the ability of users to detect and adjust for them. (2008). Ruddy, T ; Everingham, G K. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:22:y:2008:i:1:p:45-95.

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2
92017Determinants of external tax compliance costs: Evidence from South Africa. (2017). Smulders, Sharon ; Franzsen, Riel ; Stiglingh, Madeleine ; Fletcher, Lizelle. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:31:y:2017:i:2:p:134-150.

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2
102021VAT lottery incentives: An opportunity for South Africa?. (2021). Burger, Manda ; Schoeman, Anculien. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:35:y:2021:i:2:p:111-129.

Full description at Econpapers || Download paper

2
112016Risk disclosures by South African listed companies post-King III. (2016). Maroun, Warren ; Padia, Nirupa ; Raemaekers, Kim. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:30:y:2016:i:1:p:41-60.

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2
122023Accounting outsourcing and its relationship with financial performance of SMEs: Manager and employee perspectives. (2023). Minutillo, Susannah ; Patel, Nirmal ; Rezazade, Faeze. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:37:y:2023:i:2:p:106-121.

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2
132016Determinants of student performance in an accounting degree programme. (2016). Jansen, Jade ; de Villiers, Charl. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:30:y:2016:i:1:p:1-28.

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2
142018Investor tax-driven preferences for dividends and share repurchases of listed companies. (2018). Nel, Rudie. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:32:y:2018:i:1:p:71-87.

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2
152019The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting. (2019). Maroun, Warren ; Malola, Arson. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:33:y:2019:i:2:p:114-144.

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2
162022The relationship between tax transparency and tax avoidance. (2022). Stiglingh, Madeleine ; Smit, Anri. In: South African Journal of Accounting Research. RePEc:taf:rsarxx:v:36:y:2022:i:1:p:1-21.

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2
Citing documents used to compute impact factor: 2
YearTitle
2024Stock market reaction to mandatory sustainability reporting: Does carbon‐intensity and environmental, social, and governance reputation matter?. (2024). Pandey, Dharen ; Alahdal, Waleed M ; Hashim, Hafiza Aishah. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:9116-9140.

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2024Determinants of Tax Avoidance Intentions in Tourism SMEs: The Mediating Role of Coercive Power, Digital Transformation, and the Moderating Effect of CSR. (2024). Nikolopoulos, Theofanis ; Balaskas, Stefanos ; Rigou, Maria ; Koutroumani, Maria. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:21:p:9322-:d:1507512.

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Recent citations
Recent citations received in 2024

YearCiting document
2024On the road to sustainability: The role of board characteristics in driving ESG performance in Africa. (2024). Vento, Gianfranco Antonio ; Bruno, Emma ; Arduino, Francesca Romana ; Agnese, Paolo. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:95:y:2024:i:c:s0038012124001939.

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Recent citations received in 2023

YearCiting document
2023Analysis of Financial Outsourcing Management in Regional Environmental Systems. (2023). Koval, Viktor ; Olczak, Piotr ; Laktionova, Olga ; Bilyi, Mykhailo ; Hakova, Mira ; Kretov, Dmitry. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:15:p:11966-:d:1210072.

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2023Teaching accounting at a secondary school:Effectiveness of studying based on electronicresources and teacher personality. (2023). Hanu, Pavel. In: Český finanční a účetní časopis. RePEc:prg:jnlcfu:v:2023:y:2023:i:1:id:580.

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2023Teaching accounting at a secondary school:Effectiveness of studying based on electronicresources and teacher personality. (2023). Hanu, Pavel. In: Český finanční a účetní časopis. RePEc:prg:jnlcfu:v:2023:y:2023:i:1:id:580:p:25-33.

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Recent citations received in 2022

YearCiting document

Recent citations received in 2021

YearCiting document