Revista Contabilidade e Controladoria-RC C
Scope & Guideline
Elevating Standards in Accounting Research and Practice
Introduction
Aims and Scopes
- 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. - 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. - 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. - 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. - 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.
Trending and Emerging
- Integrated Reporting and Corporate Transparency:
There is a rising focus on integrated reporting practices, highlighting the importance of transparency and accountability in corporate communications. - 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. - Behavioral Insights in Financial Decision-Making:
Increasing attention is being paid to behavioral finance, particularly how psychological factors influence investment decisions and organizational behavior. - 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. - 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
- 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. - 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. - 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. - Regulatory Compliance Issues:
Research specifically focused on compliance with regulatory frameworks appears to have decreased, as researchers explore broader implications of governance and accountability. - 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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