Revista Ambiente Contabil

Scope & Guideline

Advancing the Intersection of Accounting and Sustainability

Introduction

Welcome to your portal for understanding Revista Ambiente Contabil, 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.
LanguageSpanish
ISSN2176-9036
PublisherUNIV FED RIO GRANDE DO NORTE
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationREV AMBIENT CONTAB / Rev. Ambient. Contab.
Frequency2 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressCAMPUS UNIV, CAIXA POSTAL 1622, RIO GRANDE DO NORTE, NATAL CEP59078-970, BRAZIL

Aims and Scopes

The 'Revista Ambiente Contabil' aims to advance the field of accounting and finance through interdisciplinary research that integrates theory and practice. The journal focuses on a diverse range of topics, addressing both traditional accounting measures and contemporary issues in the business and public sectors.
  1. Financial Analysis and Reporting:
    The journal publishes research on financial performance indicators, including earnings management, capital structure, and the implications of accounting standards on financial reporting.
  2. Public Sector Accounting and Governance:
    A significant portion of the research focuses on public sector accounting practices, accountability, and the impact of governance on financial management in government entities.
  3. Sustainability and Corporate Social Responsibility:
    The journal encourages studies that explore the relationship between accounting practices and sustainability, including the disclosure of sustainable development goals by organizations.
  4. Educational Practices in Accounting:
    Research on pedagogical approaches to teaching accounting, including the use of technology and innovative teaching methods, is a core area of interest.
  5. Risk Management and Internal Controls:
    The journal addresses how organizations manage financial risks and implement internal control systems, with a focus on frameworks such as COSO.
  6. Taxation and Fiscal Policy:
    Research on tax aggressiveness, fiscal policies, and the implications of regulatory changes on corporate finance are also key themes.
The 'Revista Ambiente Contabil' has been increasingly focusing on contemporary issues that reflect the evolving landscape of accounting and finance. Emerging themes indicate a responsiveness to global challenges and innovations within the field.
  1. Sustainability Reporting and Practices:
    There is a growing trend in research related to sustainability and the disclosure of environmental, social, and governance (ESG) factors, reflecting an increased emphasis on corporate responsibility.
  2. Impact of Technology on Accounting:
    Studies investigating the influence of technology, including blockchain and digital tools, on accounting practices and efficiency are on the rise, highlighting the transformation of the profession.
  3. Behavioral Accounting:
    Emerging themes in behavioral accounting, including the motivations and perceptions of accounting professionals and students, are gaining traction, contributing to a deeper understanding of human factors in accounting.
  4. Public Accountability and Transparency:
    Research focusing on public accountability mechanisms and transparency in governmental financial reporting is increasingly prevalent, especially in the context of public resource management.
  5. Integration of Management Control Systems:
    There is a notable trend towards the integration of management control systems within organizations, reflecting a holistic approach to financial management and strategic decision-making.

Declining or Waning

While the 'Revista Ambiente Contabil' has a robust range of research topics, certain themes appear to be declining in prominence over recent years. This may indicate a shift in focus or a saturation of research in these areas.
  1. Forensic Accounting:
    Research related to forensic accounting and fraud detection has decreased, suggesting a potential waning interest or a shift towards more preventative measures in accounting practices.
  2. Traditional Financial Metrics:
    There seems to be less emphasis on traditional financial metrics and ratios, as more studies focus on integrated reporting and sustainability metrics instead.
  3. Historical Accounting Practices:
    The exploration of historical accounting practices and their relevance in modern contexts is less frequent, indicating a shift towards contemporary issues and applications.
  4. Corporate Governance Mechanisms:
    While corporate governance remains important, the specific mechanisms and their influence on performance appear to be receiving less attention compared to broader governance and accountability themes.

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