Revista Contabilidade e Controladoria-RC C

Scope & Guideline

Fostering Dialogue in Accounting and Control Practices

Introduction

Welcome to the Revista Contabilidade e Controladoria-RC C 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 Contabilidade e Controladoria-RC C, 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.
LanguagePortuguese
ISSN1984-6266
PublisherUNIV FEDERAL PARANA
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationREV CONTAB CONTROL-R / Rev. Contab. Control.-RC C
Frequency3 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressAV MAYOR LOTHARIO MEISSNER, 632 CAMPUS III, CURITIBA BOTANICAL GARDEN, PARANA CEP80210-170, BRAZIL

Aims and Scopes

Revista Contabilidade e Controladoria-RC C primarily focuses on disseminating research that bridges the gap between accounting practices and contemporary challenges in the business environment. The journal emphasizes a multidisciplinary approach, integrating insights from accounting, management, finance, and organizational theory to enhance understanding and application in various contexts.
  1. Corporate Governance and Accountability:
    The journal explores the principles and practices of corporate governance, examining their impact on accountability and organizational performance across different sectors.
  2. Sustainability and Environmental Accounting:
    Publications often address the importance of sustainability in accounting practices, including environmental disclosures and the impact of corporate sustainability on financial performance.
  3. Behavioral and Decision-Making Aspects in Accounting:
    Research frequently investigates how behavioral factors influence financial decision-making, including the effects of sunk costs and bounded rationality on investment choices.
  4. Educational Perspectives in Accounting:
    The journal also focuses on the educational aspects of accounting, including the experiences of students and the effectiveness of teaching methodologies in accounting education.
  5. Innovative Accounting Practices:
    There is a consistent emphasis on innovative practices within accounting, including the use of new technologies and frameworks such as integrated reporting and XBRL.
Recent publications in the journal reveal significant trends and emerging themes that are shaping the future of accounting research. These themes reflect the dynamic nature of the field and the growing relevance of interdisciplinary approaches.
  1. Integrated Reporting and Corporate Transparency:
    There is a rising focus on integrated reporting practices, highlighting the importance of transparency and accountability in corporate communications.
  2. Impact of Technology on Accounting Practices:
    Emerging research explores the implications of technological advancements, such as digital accounting and fraud detection technologies, on the efficiency and effectiveness of accounting practices.
  3. Behavioral Insights in Financial Decision-Making:
    Increasing attention is being paid to behavioral finance, particularly how psychological factors influence investment decisions and organizational behavior.
  4. Sustainability and Environmental Performance:
    The intersection of accounting and sustainability is gaining prominence, with studies investigating how environmental strategies impact corporate performance and stakeholder perceptions.
  5. Educational Innovations in Accounting:
    Research is increasingly addressing innovative teaching methods in accounting education, reflecting a shift towards enhancing student engagement and learning outcomes.

Declining or Waning

While the journal has maintained a robust focus on various themes, certain areas appear to be waning in prominence as reflected in recent publications. These declining themes indicate a shift in research priorities and may reflect evolving interests within the accounting community.
  1. Traditional Financial Reporting:
    There is a noticeable decline in research focused solely on traditional financial reporting practices, as newer topics such as integrated reporting gain traction.
  2. Basic Accounting Principles:
    Studies centered on basic accounting principles seem to be less frequent, suggesting a move towards more complex and contemporary accounting issues relevant to modern business challenges.
  3. Historical Perspectives in Accounting:
    The interest in historical analyses of accounting practices has diminished, potentially overshadowed by the demand for current and forward-looking research.
  4. Regulatory Compliance Issues:
    Research specifically focused on compliance with regulatory frameworks appears to have decreased, as researchers explore broader implications of governance and accountability.
  5. Sector-Specific Studies:
    There is a reduced emphasis on sector-specific studies that do not align with emerging themes such as sustainability and innovation, indicating a shift towards more generalized frameworks.

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