Revista de Contabilidad-Spanish Accounting Review

Scope & Guideline

Championing Open Access to Cutting-Edge Accounting Studies.

Introduction

Welcome to the Revista de Contabilidad-Spanish Accounting Review 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 Revista de Contabilidad-Spanish Accounting Review, 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.
LanguageEnglish
ISSN1138-4891
PublisherUNIV MURCIA
Support Open AccessYes
CountryUnited Kingdom
TypeJournal
Convergefrom 2009 to 2024
AbbreviationREV CONTAB / Rev. Contab.
Frequency2 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressEdificio Pleiades Campus de Espinardo, Murcia 30071, SPAIN

Aims and Scopes

The 'Revista de Contabilidad-Spanish Accounting Review' primarily focuses on the multifaceted and evolving landscape of accounting research, emphasizing its practical applications and theoretical frameworks. It aims to bridge the gap between academia and professional practice, fostering a deeper understanding of accounting principles in various contexts.
  1. Accounting Theory and Practice:
    The journal explores foundational and contemporary accounting theories, emphasizing their application in real-world scenarios, including financial reporting, auditing, and management accounting.
  2. Sustainability and Corporate Social Responsibility (CSR):
    A significant focus on sustainability accounting and CSR reporting, examining how organizations report and manage their environmental and social impacts.
  3. Public Sector Accounting:
    Research on accounting practices within the public sector, covering areas such as public governance, financial transparency, and accountability.
  4. Financial Management and Analysis:
    Investigating financial decision-making processes, including capital structure, risk management, and the influence of financial instruments on firm performance.
  5. Technological Advancements in Accounting:
    An emphasis on how emerging technologies, such as big data and machine learning, are transforming accounting practices and decision-making.
  6. Gender and Diversity in Accounting:
    Addressing the role of gender and diversity in the accounting profession, including studies on representation, leadership, and career progression.
The 'Revista de Contabilidad-Spanish Accounting Review' has witnessed an emergence of several key themes over recent years, reflecting contemporary challenges and innovations in the accounting field. These trends are critical for researchers and practitioners alike.
  1. Sustainability Accounting and Circular Economy:
    An increasing emphasis on sustainability and circular economy principles, examining how organizations integrate these concepts into their accounting practices and reporting.
  2. Technology in Accounting:
    A growing focus on the impact of technology, including big data and machine learning, on accounting practices, highlighting innovations in financial analysis and reporting.
  3. Gender Diversity and Inclusion:
    Emerging research on the influence of gender diversity in accounting roles and its impact on corporate governance and financial outcomes.
  4. Public Governance and Accountability:
    A trend towards exploring new models of public governance and their implications for financial accountability and transparency in public sector organizations.
  5. Financial Risk Management and Corporate Governance:
    Increased attention on the relationship between financial risk management practices and corporate governance structures, particularly in the wake of economic uncertainties.

Declining or Waning

While the journal has shown a robust engagement with various themes, certain areas appear to be losing prominence over time. This decline may reflect shifts in research priorities or evolving industry needs.
  1. Historical Accounting Practices:
    Research focused on historical accounting practices and their implications has decreased, possibly due to a shift towards contemporary issues and applications.
  2. Traditional Financial Reporting Standards:
    There is a noticeable reduction in studies centered on traditional financial reporting standards, as the field moves towards more innovative and flexible reporting frameworks.
  3. Local Government Accounting:
    The focus on accounting practices specific to local governments appears to be waning, indicating a potential shift towards broader public sector issues or larger municipal contexts.
  4. Audit Quality Concerns:
    While still relevant, the frequency of studies addressing traditional audit quality concerns has declined, possibly due to the increasing focus on technological impacts and new regulatory frameworks.
  5. Small Business Financial Management:
    Research specifically targeting small business financial management practices has seen a reduction, suggesting a shift towards larger corporate contexts or broader economic analyses.

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