Revista de Gestao Financas e Contabilidade
Scope & Guideline
Connecting Scholars and Practitioners in Finance and Accounting
Introduction
Aims and Scopes
- Financial Management and Risk Analysis:
This area emphasizes the evaluation of risk-return trade-offs and management strategies, particularly in corporate finance and investment contexts. - Accounting Practices and Standards:
The journal explores various accounting frameworks, including IFRS and their impacts on financial reporting, with a focus on how these standards apply to different sectors. - Governance and Compliance:
Research in this domain includes the examination of governance structures, adherence to regulations, and the role of institutional investors in promoting accountability. - Sector-Specific Financial Strategies:
A significant focus is placed on financial strategies within specific industries, such as agriculture, energy, and sports management, highlighting unique challenges and innovations. - Management Accounting in Organizations:
The journal investigates the role of management accounting in decision-making processes across different organizational contexts, particularly startups and non-profit entities. - Social and Environmental Responsibility:
There is a growing interest in the intersection of financial performance with social and environmental considerations, evaluating how organizations integrate sustainability into their financial practices.
Trending and Emerging
- Startups and Innovative Financing:
Recent papers indicate a growing focus on the financial strategies and accounting practices specific to startups, particularly in the context of equity crowdfunding and venture capital. - Impact of Regulatory Changes:
There is an increasing emphasis on how recent regulatory changes, such as those related to IFRS, affect financial reporting and corporate governance, reflecting the need for compliance and adaptation. - Sustainability and Corporate Social Responsibility:
A significant trend is the integration of sustainability into financial decision-making, with researchers examining how businesses are aligning financial success with social and environmental responsibility. - Behavioral Finance and Investor Psychology:
Emerging themes in behavioral finance are gaining attention, exploring how psychological factors influence investment decisions and market behavior. - Technological Innovations in Finance:
The journal is increasingly publishing research on the impact of technology, including fintech and data analytics, on financial practices and accounting processes.
Declining or Waning
- Traditional Budgeting Techniques:
The focus on conventional budgeting models has decreased, as newer, more agile financial planning methodologies gain traction among researchers and practitioners. - Static Financial Analysis:
There is a waning interest in static financial metrics, with a shift towards dynamic and predictive analytics that provide deeper insights into financial performance. - Conventional Risk Management Frameworks:
Research on traditional risk management frameworks is becoming less prevalent, as innovative approaches that incorporate big data and behavioral finance principles are emerging.
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