About Revista de Contabilidad – Spanish Accounting Review

Revista de Contabilidad – Spanish Accounting Review (RC-SAR) is an international peer-reviewed journal published by the Spanish Accounting Academics Association (ASEPUC). Established in 1997, the journal aims to advance high-quality research in accounting and related fields. RC-SAR publishes theoretical and empirical studies that contribute to the understanding of accounting, auditing, financial reporting, management accounting, public sector accounting, and emerging areas at the intersection of accounting with finance, entrepreneurship, sustainability, and digital transformation. The journal welcomes interdisciplinary approaches and research with international, national, or organizational perspectives, using rigorous quantitative, qualitative, or mixed methodologies.