Revista Evidenciacao Contabil & Financas

Scope & Guideline

Bridging Theory and Practice in Accounting

Introduction

Immerse yourself in the scholarly insights of Revista Evidenciacao Contabil & Financas with our comprehensive guidelines detailing its aims and scope. This page is your resource for understanding the journal's thematic priorities. Stay abreast of trending topics currently drawing significant attention and explore declining topics for a full picture of evolving interests. Our selection of highly cited topics and recent high-impact papers is curated within these guidelines to enhance your research impact.
LanguagePortuguese
ISSN2318-1001
PublisherUNIV FEDERAL PARAIBA
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationREV EVIDENCIACAO CON / Rev. Evidenciacao Contab. Financ.
Frequency3 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressCIDADE UNIV, JOAO PESSOA PB 58059-900, BRAZIL

Aims and Scopes

Revista Evidenciacao Contabil & Financas focuses on the intersection of accounting, finance, and management, emphasizing empirical research, theoretical contributions, and practical applications relevant to these fields. The journal is dedicated to advancing knowledge and practice in accounting and finance, particularly within the Brazilian context.
  1. Accounting Practices and Financial Reporting:
    The journal publishes research that examines various accounting practices, including financial reporting standards, corporate governance, and the implications of regulatory changes on financial transparency.
  2. Financial Performance and Analysis:
    A core area of focus is on the analysis of financial performance metrics, including studies on profitability, financial flexibility, and investment strategies, often in relation to specific sectors or economic conditions.
  3. Risk Management and Decision-Making:
    Research on risk assessment and management strategies is prevalent, exploring how organizations navigate financial uncertainties and make informed decisions under various risk scenarios.
  4. Corporate Social Responsibility and Sustainability:
    The journal addresses the growing importance of corporate social responsibility (CSR) and sustainability practices, investigating how these factors impact financial performance and stakeholder engagement.
  5. Educational Approaches in Accounting and Finance:
    The journal highlights educational research, particularly in accounting education, focusing on pedagogical strategies, student perceptions, and the effectiveness of teaching methodologies in higher education.
Recent publications indicate a shift towards emerging themes that reflect current challenges and innovations in the fields of accounting and finance. These trends highlight the journal’s responsiveness to contemporary issues and research gaps.
  1. Impact of Technology on Finance and Accounting:
    There is an increasing focus on how technological advancements, such as cryptocurrencies and digital finance, influence traditional accounting practices and financial decision-making.
  2. Behavioral Finance and Decision-Making:
    Emerging themes include behavioral finance, particularly studies exploring decision-making processes under risk and uncertainty, highlighting psychological factors influencing financial choices.
  3. Environmental, Social, and Governance (ESG) Factors:
    Research on ESG criteria and their impact on corporate performance and investor behavior is gaining traction, reflecting a broader societal trend towards sustainability and ethical considerations in finance.
  4. Effects of Global Crises on Financial Markets:
    The journal is increasingly publishing studies that analyze the effects of global crises, such as the COVID-19 pandemic, on financial markets and corporate strategies, emphasizing resilience and adaptability.
  5. Interdisciplinary Approaches to Accounting Education:
    There is a growing trend towards interdisciplinary research in accounting education, exploring how collaboration across disciplines can enhance learning outcomes and prepare students for modern challenges.

Declining or Waning

While the journal continues to evolve, certain themes that were previously prominent are now experiencing a decline in publication frequency. This shift may reflect changing priorities within the field or a saturation of existing research.
  1. Traditional Financial Metrics Analysis:
    There appears to be a waning interest in studies that solely focus on traditional financial metrics without integrating broader contextual factors such as socio-economic influences or sustainability.
  2. Static Regulatory Compliance Studies:
    Research centered on static compliance with accounting regulations is becoming less prevalent, possibly as the field shifts towards more dynamic and integrative approaches to compliance and governance.
  3. Sector-Specific Studies Without Broader Implications:
    The journal has seen fewer articles that focus narrowly on specific sectors without drawing connections to wider implications for policy or practice in accounting and finance.

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