ISSN 1822-8682 | eISSN 2538-8762
Focus and scope. Buhalterinės apskaitos teorija ir praktika (eng. Accounting Theory and Practice) is diamond open access journal and publishes articles, which analyse topical theoretical and practical issues related to accounting, audit and analysis, which reveal the influence of a constantly changing environment on the development of these spheres, evaluation of their scientific development and trends, problematics of the application of the methods, processes, methodologies and other aspects as well as recent scientific researches. The journal also publishes researches related to accounting, audit and analysis spheres (i.e. management, business administration, financial management), enlarging the possibilities of application, coherency and development in other directions of these spheres.
Languages. The journal accepts articles in Lithuanian and English.
Indexed in. BASE, CNKI, CORE, Dimensions, DOAJ Seal, EBSCO, Google Scholar (h5-index 3, g5-index 4), HEAL link (Hellenic Academic Libraries Link), JournalTOCs, Lituanistika, ScienceGate, ScienceOpen, Scilit
We are member of the Initiative for Open Citations (i4OC) which is a multi-stakeholder project to make scholarly citation data openly available to enable the creation of new and better metrics.
We are members of the The Initiative for Open Abstracts (I4OA) which is a collaboration between scholarly publishers, infrastructure organizations, librarians, researchers and other interested parties to advocate and promote the unrestricted availability of the abstracts of the world's scholarly publications, particularly journal articles and book chapters, in trusted repositories where they are open and machine-accessible.
The journal is a participant of Open Archives Initiative. The Open Archives Initiative Protocol for Metadata Harvesting (OAI-PMH) is a low-barrier mechanism for repository interoperability.
Journal history. During the period of 2007-2014, the publication of the journal was consistent and included 2 issues per year (as well as an additional issue for publishing of conference material in this field of science). During this period, the publication of the journal was organized by the Association of Lithuanian Accounting Educators and Researchers in cooperation with Vilnius University researchers. 2015-2017 the publishing of the journal was suspended due to the weakening of an activity of the association. However, due to the high need of dissemination of researches in the field, in 2018 at the initiative of the Faculty of Economics and Business Administration of Vilnius University, the publication of the journal was resumed by continuing the publication of articles on relevant topics in accounting, auditing, analysis of companies‘ performance, management and other related topics.