Including which periodicals need to be determined according to the specific database. Generally speaking, the journals selected by China Science and Technology Journals Excellence Action Plan include top journals, international top journals, outstanding scientific papers from China and other high-frequency citations. Among them, JCR partition refers to the database that scientific citation index (SCI) and social citation index (SSCI) divide journals into different partitions according to their impact factors, cited frequency and other indicators. TOP journals refer to top journals selected according to the authority and influence of various fields, such as Nature, Science, JAMA, etc.

There are many journals in the field of accounting, and the journals that are easy to publish vary from person to person, so they need to be selected according to their own research direction and level. Generally speaking, journals that are easy to publish include some professional accounting journals, such as Accounting Research, Accounting Research and China Accounting Review, and some interdisciplinary journals, such as Managing the World and Economic Research. In addition, publishing a paper also needs to consider factors such as the impact factors, review cycle and review difficulty of the journal.