Revista Ambiente Contabil
Scope & Guideline
Exploring Environmental Accountability in Financial Practices
Introduction
Aims and Scopes
- 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. - 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. - 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. - 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. - 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. - Taxation and Fiscal Policy:
Research on tax aggressiveness, fiscal policies, and the implications of regulatory changes on corporate finance are also key themes.
Trending and Emerging
- 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. - 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. - 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. - 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. - 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
- 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. - 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. - 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. - 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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