Contabilidad y Negocios

Scope & Guideline

Bridging theory and practice in accounting and corporate governance.

Introduction

Welcome to your portal for understanding Contabilidad y Negocios, featuring guidelines for its aims and scope. Our guidelines cover trending and emerging topics, identifying the forefront of research. Additionally, we track declining topics, offering insights into areas experiencing reduced scholarly attention. Key highlights include highly cited topics and recently published papers, curated within these guidelines to assist you in navigating influential academic dialogues.
LanguageMulti-Language
ISSN1992-1896
PublisherPONTIFICIA UNIV CATOLICA PERU
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationCONTAB NEG / Contab. Neg.
Frequency2 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressAV UNIVERSITARIA 1801, SAN MIGUEL, LIMA 32, PERU

Aims and Scopes

The journal 'Contabilidad y Negocios' aims to provide a comprehensive platform for research and discussion in the fields of accounting and business management, focusing on both theoretical and practical implications. It encompasses a broad range of topics that reflect the evolving landscape of accounting practices and business strategies, particularly in Latin America.
  1. Accounting Education and Methodologies:
    The journal emphasizes innovative methodologies in accounting education, exploring sociological concepts and their application in enhancing educational practices.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
The journal 'Contabilidad y Negocios' has seen a shift towards various trending and emerging themes in recent years, reflecting the evolving challenges and innovations in the fields of accounting and business management. This section outlines these significant trends.
  1. 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.
  2. 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.
  3. Sustainability and Environmental Accounting:
    Emerging themes include sustainability and environmental accounting, highlighting the importance of integrating environmental considerations into financial reporting and corporate strategies.
  4. 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.
  5. 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

In reviewing recent publications, certain themes appear to be diminishing in frequency or significance within 'Contabilidad y Negocios'. This section highlights these waning areas of focus, reflecting a shift in the journal's overall research landscape.
  1. 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.
  2. 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.
  3. 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.
  4. 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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