Contabilidad y Negocios
Scope & Guideline
Bridging theory and practice in accounting and corporate governance.
Introduction
Aims and Scopes
- Accounting Education and Methodologies:
The journal emphasizes innovative methodologies in accounting education, exploring sociological concepts and their application in enhancing educational practices. - Management Control Systems:
A core focus is on the analysis and implementation of management control systems across various sectors, including healthcare and startups, assessing their impact on performance and decision-making. - Sustainability and Corporate Responsibility:
Research on sustainability practices and corporate social responsibility is prevalent, examining the relationship between these practices and organizational performance, particularly in emerging markets. - Financial Analysis and Market Behavior:
The journal includes studies on financial analysis, market reactions, and the impact of accounting information on stock returns, contributing to the understanding of financial dynamics in different contexts. - Technological Integration in Accounting:
There is a notable interest in the integration of technology within accounting processes, such as robotic process automation and the use of machine learning for financial predictions. - Regulatory and Compliance Issues:
The journal addresses the implications of accounting regulations and compliance, focusing on the adoption of international standards and their effects on local businesses.
Trending and Emerging
- Impact of COVID-19 on Business Practices:
Recent publications have increasingly explored the effects of the COVID-19 pandemic on various business practices, particularly in areas such as risk management, financial reporting, and operational adjustments. - Digital Transformation and Innovation:
There is a growing emphasis on digital transformation within accounting and business practices, with research focusing on the adoption of new technologies and their implications for efficiency and effectiveness. - Sustainability and Environmental Accounting:
Emerging themes include sustainability and environmental accounting, highlighting the importance of integrating environmental considerations into financial reporting and corporate strategies. - Mental Health and Educational Outcomes:
Studies addressing the intersection of mental health and educational outcomes in accounting education have gained traction, reflecting a broader concern for student well-being and its impact on academic performance. - Corporate Governance and Leadership:
Research on corporate governance, particularly the influence of leadership styles on organizational outcomes and commitment, has become more prominent, indicating a growing interest in the human aspects of management.
Declining or Waning
- Traditional Financial Reporting:
There has been a noticeable decline in research centered around traditional financial reporting practices, as the focus shifts towards more innovative and integrated approaches to accounting information. - Basic Accounting Principles:
Research related to fundamental accounting principles has become less prominent, possibly due to the increasing complexity and technological advancements in the field that require a more nuanced understanding. - Local Market Studies:
While the journal has historically included studies focused on local markets, there appears to be a waning interest in these topics, with more emphasis now placed on comparative studies and broader regional analyses. - Historical Analysis of Accounting Practices:
There is a decreasing trend in publications that focus on historical perspectives of accounting practices, suggesting a shift towards contemporary issues and future-oriented research.
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