Revista Evidenciacao Contabil & Financas
Scope & Guideline
Transforming Perspectives in Accounting and Finance
Introduction
Aims and Scopes
- 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. - 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. - 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. - 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. - 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.
Trending and Emerging
- 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. - 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. - 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. - 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. - 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
- 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. - 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. - 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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