CiteNScope — Scholarly Index & Analytics
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CiteNScope / Analytics

Explore the evidence.
Understand the reach.

Research across participating journals · All insights follow your collection filters.

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OpenAlex coverage 100.0% · 3/3 recordsLast OpenAlex observation 22 Oct 2026, 01:14 UTC
PUBLICATIONS3In the selected collection
CROSSREF CITATIONS13/3 with known counts
OPENALEX CITATIONS33/3 with known counts
OPENALEX MEAN1.0Per article with a known count
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topic: Accounting and Financial Management Remove ×
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Output and reach

Publication activity alongside incoming citations.

Publication activity

Articles grouped by publication year

Publications

Hover over a year or focus the chart and use arrow keys to inspect values.

2026 is year to date. 0 undated publications excluded.

View data & coverage

Citations received

OpenAlex · year of the citing work

OpenAlex

Hover over a year or focus the chart and use arrow keys to inspect values.

2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.

View data & coverage

Research landscape

Leading affiliations and themes in this collection.

Full distributions & methodology ↓

Institutions

University of Johannesburg1Universitas Prof Dr Moestopo1Universitas Teknologi Yogyakarta13/3 records with data

Countries

Indonesia1Kenya1South Africa13/3 records with data

Primary topics

Accounting and Financial Management33/3 records with data
Two perspectives on citations

Follow the research impact

Independent sources. Clear time scales.

Lifetime citations by publication year

Crossref and OpenAlex · separate totals for the same publication cohorts

Hover over a year or focus the chart and use arrow keys to inspect values.

Latest lifetime totals, grouped by the cited article’s year. These are not citations received in that year.

View data & coverage

Citations received each year

OpenAlex · incoming citation links grouped by citing-work year

OpenAlex

Hover over a year or focus the chart and use arrow keys to inspect values.

2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.

View data & coverage
Annual history: 3/3 articles. Latest history observation: 2026-10-22T01:14:03.918624+00:00. Source totals are never added together.
Research side by side

Compare journals

Select journals to compare the same collection filters. Source totals stay separate. These measures describe research activity, not journal quality.

Leave all unchecked to include every matching journal. Selection affects only comparison charts.
Display range
International Journal of Finance & Banking StudiesInternational Journal of Research in Business and Social Science

Publications

Articles by publication year

View data & coverage

Crossref citations

Latest lifetime totals · grouped by publication year

View data & coverage

OpenAlex citations

Latest lifetime totals · grouped by publication year

View data & coverage

OpenAlex · Citations received

By year of the citing work · 2017–2026

View data & coverage

2026 is year to date. Crossref and OpenAlex lifetime charts share a citation scale. Unknown observations appear as gaps; known zero stays zero. Annual receipts use available OpenAlex histories and may not sum to lifetime totals. 0 undated publications excluded from publication-year charts.

Full analytics report All distributions, publications, comparisons & data provenance
3 MATCHING PUBLICATIONSExplore results →Export CSV ↓
INDEXED PUBLICATIONS3
CROSSREF CITATIONS1
CROSSREF · CITED PUBLICATIONS33.3%
CROSSREF · MEAN CITATIONS0.33

Crossref citation coverage: 3 / 3 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

OpenAlex / Separate citation source

A broader view of this research

DOI-matched OpenAlex observations for the same selected publications. These counts are separate from Crossref and are never added together.

OPENALEX CITATIONS3
DOI MATCH COVERAGE100.0%3 / 3 publications
MEAN · KNOWN COUNTS ONLY1.03 known · 0 unknown
MEDIAN · KNOWN COUNTS ONLY0

Observation range: 21 Oct 2026 07:22 UTC — 22 Oct 2026 01:14 UTC. Missing matches are not zero citations. Previous observations may remain if a refresh fails or a DOI no longer matches.

OpenAlex citation distributionNo citations21–516–20021+0Unknown0

Institutions, countries & topics

OpenAlex affiliations and primary-topic classification. Each publication counts once per institution or country; multi-affiliated publications appear in multiple groups, so percentages can sum above 100%. Countries describe author affiliations, not nationality. Topics use one primary topic per publication.

Institutions

3 / 3 with data · 0 missing or unmatched. Percentages use all 3 selected publications.

Countries

3 / 3 with data · 0 missing or unmatched. Percentages use all 3 selected publications.

Primary topics

3 / 3 with data · 0 missing or unmatched. Percentages use all 3 selected publications.

Citation year / OpenAlex

Citations received over time

Incoming citations to the selected publications, grouped by the year of the citing work. This is separate from lifetime citation totals grouped by the cited article’s publication year.

The publication filters above define which articles receive the citations. The citation-year range below only controls this chart and the incoming-citation comparison. Removing publication-year filters includes older articles’ incoming citations too.

Annual history available for 3 / 3 selected publications. Supported display window: 2017–2026; 2026 is incomplete. Within a successfully fetched ten-year window, omitted years mean zero. Missing histories and years beyond a saved observation’s window remain unknown (—); partial coverage can understate totals.

Annual-history observations (UTC): 2026-10-21T07:22:50.551791+00:00 — 2026-10-22T01:14:03.918624+00:00. Older observations may be retained after failed or incomplete refreshes.

OpenAlex · Citations received by year

31.50 2017 · All selected publications · OpenAlex · Citations received by year: 0 · Annual history coverage 3/32018 · All selected publications · OpenAlex · Citations received by year: 0 · Annual history coverage 3/32019 · All selected publications · OpenAlex · Citations received by year: 0 · Annual history coverage 3/32020 · All selected publications · OpenAlex · Citations received by year: 0 · Annual history coverage 3/32021 · All selected publications · OpenAlex · Citations received by year: 0 · Annual history coverage 3/32022 · All selected publications · OpenAlex · Citations received by year: 0 · Annual history coverage 3/32023 · All selected publications · OpenAlex · Citations received by year: 0 · Annual history coverage 3/32024 · All selected publications · OpenAlex · Citations received by year: 0 · Annual history coverage 3/32025 · All selected publications · OpenAlex · Citations received by year: 3 · Annual history coverage 3/32026 · All selected publications · OpenAlex · Citations received by year: 0 · Annual history coverage 3/3 2017201820192020202120222023202420252026
View openalex · citations received by year data & coverage
Citation yearJournal / scopeOpenAlex · Citations received by yearPublicationsAnnual history known
2017All selected publications033/3
2018All selected publications033/3
2019All selected publications033/3
2020All selected publications033/3
2021All selected publications033/3
2022All selected publications033/3
2023All selected publications033/3
2024All selected publications033/3
2025All selected publications333/3
2026All selected publications033/3

Counts represent citation links, not unique citing papers across a journal: one paper citing two selected articles contributes two links. Older citations outside this window are excluded, so annual sums need not equal lifetime totals. OpenAlex methodology ↗

Crossref citation distribution

Latest Crossref totals for the selected publications; not citations received in the selected years.

Mean0.33
Median0
No citations21–516–20021+0Unknown0

Unknown counts are excluded from the mean, median and cited-publication rate.

Journal comparison

Same filters, source and counting rules across journals. Descriptive statistics, not a quality ranking.

Journal / publisherPublicationsCrossref citationsOpenAlex citationsOpenAlex coverageCrossref meanCrossref medianCrossref cited %*Crossref coverage
International Journal of Finance & Banking Studies
SSBFNET
1001/10.000.01/1 · 100.0%
International Journal of Research in Business and Social Science
SSBFNET
2132/20.50.550.02/2 · 100.0%

* Percentage among publications with a known citation count.

Explore publications

View all 3 →

Most cited · Crossref

JOURNAL ARTICLE

Application of environmental management accounting and strategy to company innovation with research and development effort and company size as control variables

Meiliyah Ariani · Zulhawati

International Journal of Research in Business and Social Science · 2023

Read abstract

The global industrial world is significantly impacted by technological advancements, necessitating the establishment of regulations to enhance organizational implementation inside companies and attain optimal objectives. The norms of management accounting provide the provision of precise information for strategic and tactical decision-making in management. The objective of this study is to analyze the direct and indirect impact of accounting, environmental management, and strategy on company innovation. The study will also consider research and development activities and company size as control factors. Primary data will be used for the analysis. The sample size for this study consisted of 155 employees. The investigation involved collecting 112 samples using the Slovin formula. The analysis approach employed was multiple linear regression analysis. The study findings indicate that all variables exert a favorable impact on firm innovation. Therefore, the utilization of environmental management accounting and the execution of strategies in a reputable company will result in multiple innovations and strategies, including the reduction of product waste pollution, mitigation of global warming impacts, heightened awareness of minimizing environmental costs that may harm the environment, and the creation of new prospects for producing impeccable quality products.

DOI 10.20525/ijrbs.v12i8.30371 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

Critical Analysis of School Fee Collection Strategies and Financial Accountability in Public Secondary Schools in Kenya

Gideon Musungu Inganga Daniel · Ben Oseno · Reuben Rutto

International Journal of Finance & Banking Studies · 2023

Read abstract

Fee collection tactics are measures that school administrators do to achieve the school's objectives by putting together the sum thought appropriate for school fees charges, such as creating automatic fee payment plans and sending out reminders to parents. There are challenges associated with fee payment as parents are the main contributors, yet they are in different economic position. The government has consistently delayed funding their portion which is still below required standards. Therefore, this study was focused on school fee collection strategies and financial accountability of Public Secondary Schools in Khwisero Sub County. The study was guided by agency theory. The research design used in this study was a descriptive survey. The 25 public secondary schools in the Khwisero sub-county of Kenya represented the 50 stakeholders who were the focus of the study. The county schools auditor, who oversaw all of the schools in the research, was also a part of the census survey that included all 50 stakeholders. Data was gathered with the help of standardized questionnaires. Mean and standard deviation were used for descriptive statistics, while Pearson correlation and simple linear regression were used for inferential statistics. SPSS, a statistical program used in the social sciences, helped with this. Tables were used to present the data. The financial transparency of public secondary schools in Khwisero sub County, Kakamega County, was significantly influenced by the collection tactics with an R2 of 0.504. The research suggests that public secondary schools should incorporate school factors that have a significant impact on financial accountability into their main key elements that should be considered when handling school fund accounts and find ways in which fee collection can be enhanced to ensure there is adequate cashflow.

DOI 10.20525/ijfbs.v12i2.26380 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

The state of forensic accounting: South Africa versus the United States of America

Varaidzo Denhere

International Journal of Research in Business and Social Science · 2023

Read abstract

As a multi-faceted emerging profession, forensic accounting is surrounded by some issues, controversies, and challenges among them lack of consensus on the entry requirements and certification of the profession, misconstruction of the innate goal of forensic accounting, and the lack of consensus on the teaching pedagogies of forensic accounting. The claim of ownership of forensic accounting by different professional bodies in different jurisdictions also exacerbates these challenges. With these issues surrounding the profession, this study sought to examine the state of affairs of forensic accounting in a developed economy, USA, and a developing economy South Africa. The comparison was based on the following criteria: certification; the profession issues; constitutional and judicial issues; and legal and regulatory issues. The study employed a desktop literature review methodology involving an in-depth review of relevant and current literature. The paper found that both countries share a similar status of the forensic accounting profession only on the profession issues. Differences were noted on the certification; constitutional and judicial issues; as well as the legal and regulatory issues. To date, the profession is regulated in both jurisdictions but it happened in 2000 in the US and 2013 in South Africa. It can therefore be concluded that the similarity in forensic accounting profession status for the two jurisdictions is based only on the profession criteria with differences existing in the certification; constitutional and judicial; and legal and regulatory issues. The paper recommends more studies on comparing the status of the profession in other jurisdictions because extant literature still alludes to unresolved issues and challenges on forensic accounting in some jurisdictions.

DOI 10.20525/ijrbs.v12i7.29040 Crossref citations0 OpenAlex citations

Selected results

JOURNAL ARTICLE

Application of environmental management accounting and strategy to company innovation with research and development effort and company size as control variables

Meiliyah Ariani · Zulhawati

International Journal of Research in Business and Social Science · 2023

Read abstract

The global industrial world is significantly impacted by technological advancements, necessitating the establishment of regulations to enhance organizational implementation inside companies and attain optimal objectives. The norms of management accounting provide the provision of precise information for strategic and tactical decision-making in management. The objective of this study is to analyze the direct and indirect impact of accounting, environmental management, and strategy on company innovation. The study will also consider research and development activities and company size as control factors. Primary data will be used for the analysis. The sample size for this study consisted of 155 employees. The investigation involved collecting 112 samples using the Slovin formula. The analysis approach employed was multiple linear regression analysis. The study findings indicate that all variables exert a favorable impact on firm innovation. Therefore, the utilization of environmental management accounting and the execution of strategies in a reputable company will result in multiple innovations and strategies, including the reduction of product waste pollution, mitigation of global warming impacts, heightened awareness of minimizing environmental costs that may harm the environment, and the creation of new prospects for producing impeccable quality products.

DOI 10.20525/ijrbs.v12i8.30371 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

The state of forensic accounting: South Africa versus the United States of America

Varaidzo Denhere

International Journal of Research in Business and Social Science · 2023

Read abstract

As a multi-faceted emerging profession, forensic accounting is surrounded by some issues, controversies, and challenges among them lack of consensus on the entry requirements and certification of the profession, misconstruction of the innate goal of forensic accounting, and the lack of consensus on the teaching pedagogies of forensic accounting. The claim of ownership of forensic accounting by different professional bodies in different jurisdictions also exacerbates these challenges. With these issues surrounding the profession, this study sought to examine the state of affairs of forensic accounting in a developed economy, USA, and a developing economy South Africa. The comparison was based on the following criteria: certification; the profession issues; constitutional and judicial issues; and legal and regulatory issues. The study employed a desktop literature review methodology involving an in-depth review of relevant and current literature. The paper found that both countries share a similar status of the forensic accounting profession only on the profession issues. Differences were noted on the certification; constitutional and judicial issues; as well as the legal and regulatory issues. To date, the profession is regulated in both jurisdictions but it happened in 2000 in the US and 2013 in South Africa. It can therefore be concluded that the similarity in forensic accounting profession status for the two jurisdictions is based only on the profession criteria with differences existing in the certification; constitutional and judicial; and legal and regulatory issues. The paper recommends more studies on comparing the status of the profession in other jurisdictions because extant literature still alludes to unresolved issues and challenges on forensic accounting in some jurisdictions.

DOI 10.20525/ijrbs.v12i7.29040 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Critical Analysis of School Fee Collection Strategies and Financial Accountability in Public Secondary Schools in Kenya

Gideon Musungu Inganga Daniel · Ben Oseno · Reuben Rutto

International Journal of Finance & Banking Studies · 2023

Read abstract

Fee collection tactics are measures that school administrators do to achieve the school's objectives by putting together the sum thought appropriate for school fees charges, such as creating automatic fee payment plans and sending out reminders to parents. There are challenges associated with fee payment as parents are the main contributors, yet they are in different economic position. The government has consistently delayed funding their portion which is still below required standards. Therefore, this study was focused on school fee collection strategies and financial accountability of Public Secondary Schools in Khwisero Sub County. The study was guided by agency theory. The research design used in this study was a descriptive survey. The 25 public secondary schools in the Khwisero sub-county of Kenya represented the 50 stakeholders who were the focus of the study. The county schools auditor, who oversaw all of the schools in the research, was also a part of the census survey that included all 50 stakeholders. Data was gathered with the help of standardized questionnaires. Mean and standard deviation were used for descriptive statistics, while Pearson correlation and simple linear regression were used for inferential statistics. SPSS, a statistical program used in the social sciences, helped with this. Tables were used to present the data. The financial transparency of public secondary schools in Khwisero sub County, Kakamega County, was significantly influenced by the collection tactics with an R2 of 0.504. The research suggests that public secondary schools should incorporate school factors that have a significant impact on financial accountability into their main key elements that should be considered when handling school fund accounts and find ways in which fee collection can be enhanced to ensure there is adequate cashflow.

DOI 10.20525/ijfbs.v12i2.26380 Crossref citations0 OpenAlex citations

Data coverage & freshness

Source coverage refers to this result set; a publication may occur in several sources. Sync times refer to contributing journals.

Missing abstracts: 0 · Missing authors: 0 · Missing publication dates: 0 · Dates without day precision: 0

SourceMost recent successful journal syncLatest attempt
crossref21 Oct 2026 07:22 UTC · ijrbscomplete · ijrbs · 21 Oct 2026 07:22 UTC
ojs-rest21 Oct 2026 07:22 UTC · ijrbscomplete · ijrbs · 21 Oct 2026 06:46 UTC
oai-pmh20 Oct 2026 19:56 UTC · ijfbscomplete · ijfbs · 20 Oct 2026 19:55 UTC
openalex-enrichment21 Oct 2026 07:23 UTC · ijrbscomplete · ijrbs · 21 Oct 2026 07:22 UTC
Full import history & methodology →