Actualidad Contable Faces

Scope & Guideline

Exploring Contemporary Issues in Accounting and Finance

Introduction

Welcome to the Actualidad Contable Faces information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of Actualidad Contable Faces, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageSpanish
ISSN1316-8533
PublisherUNIV ANDES, FAC CIENCIAS ECONOMICAS & SOCIALES
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationACTUAL CONTAB FACES / Actual. Contab. Faces
Frequency2 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressNUCLEO LIRIA, EDIF F, PISO 1, AV AMERICAS, MERIDA 00000, VENEZUELA

Aims and Scopes

The journal 'Actualidad Contable Faces' primarily focuses on the intersection of accounting, management, and public policy, with a strong emphasis on socio-economic contexts, particularly in Latin America. It aims to provide a platform for scholarly discussions and contributions that address contemporary challenges and innovations in the fields of accounting and finance.
  1. Interdisciplinary Research in Accounting and Management:
    The journal promotes research that integrates accounting with management sciences, emphasizing strategic management and the role of technology in enhancing organizational effectiveness.
  2. Focus on Public Policy and Social Issues:
    There is a consistent focus on how accounting practices influence and are influenced by public policies, particularly in the context of social welfare, education, and economic development.
  3. Sustainability and Ethical Considerations in Finance:
    A notable area of interest is the exploration of sustainable finance and corporate governance, reflecting a growing concern for ethical practices in financial management.
  4. Regional Economic Analysis:
    The journal frequently publishes studies that analyze economic conditions and accounting practices within specific Latin American countries, contributing to a better understanding of regional challenges and developments.
  5. Technological Impact on Accounting Practices:
    Research exploring the integration of technology, such as digital transformation and big data, into accounting practices is a core area, highlighting the evolving landscape of the profession.
Recent publications in 'Actualidad Contable Faces' highlight several emerging themes that reflect current trends in accounting, management, and public policy research. These themes indicate a proactive approach to addressing contemporary challenges and innovations.
  1. Impact of Artificial Intelligence on Management:
    There is an increasing focus on how artificial intelligence is reshaping strategic management practices, especially in small and medium-sized enterprises (SMEs), indicating a shift towards technology-driven management solutions.
  2. Sustainable and Ethical Finance:
    Research on sustainable finance is gaining traction, with studies examining corporate governance and ethical considerations in financial decisions, reflecting a broader societal push towards sustainability.
  3. Integration of Technology in Accounting Practices:
    The impact of digital transformation, including the use of XBRL and big data in accounting, is becoming a prominent theme, highlighting the need for accountants to adapt to new technological advancements.
  4. Public Policy and Gender Perspectives:
    Emerging discussions around gender perspectives in public policies suggest a growing recognition of social equity issues within accounting and management research.
  5. Teleworking and its Effects on Accounting:
    The COVID-19 pandemic has catalyzed research on teleworking and its implications for internal audits and accounting practices, illustrating the need for adaptive strategies in a post-pandemic world.

Declining or Waning

As the journal has evolved, certain themes have shown a decline in prominence. This may reflect changes in both academic interest and the external socio-economic landscape that influences research priorities.
  1. Traditional Accounting Methods:
    There appears to be a waning interest in conventional accounting methods, as the focus shifts towards innovative practices that incorporate technology and strategic management.
  2. Historical Economic Analysis:
    While historical perspectives have been relevant, fewer papers are addressing long-term economic trends or historical analyses of accounting practices, suggesting a shift towards more contemporary issues.
  3. Sector-Specific Studies:
    Research that is narrowly focused on specific sectors, such as traditional manufacturing or agriculture, is less frequent, indicating a broader trend towards interdisciplinary and cross-sectoral studies.
  4. Purely Theoretical Frameworks:
    The journal seems to be moving away from papers that rely solely on theoretical frameworks without practical applications, favoring studies that demonstrate real-world implications and solutions.
  5. Single-Country Studies without Comparative Analysis:
    There has been a decline in studies that focus exclusively on single-country analyses without comparative elements, as researchers increasingly seek to understand global and regional dynamics.

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