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    Revista de Contabilidad – Spanish Accounting Review
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    Volume 29, Issue 1
    3 July 2026
    Revista de Contabilidad – Spanish Accounting Review Cover Image for Volume 29, Issue 1
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    ISSN 1138-4891
    EISSN 1988-4672
    In this Issue

    Categorization of teamwork skills in cost accounting: application of the problem-based learning methodology

    Cristina Pérez-Espés; Mercedes Cervera Oliver; Francisca Cea D'Ancona; Begoña Navallas Labat
    Abstract
    View articletitled, Categorization of teamwork skills in cost accounting: application of the problem-based learning methodology
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    Advances in internal management systems in Spanish public universities: empirical evidence of university professor time

    M. Teresa Ortega-Egea; Antonia Ruiz-Moreno; Dainelis Cabeza-Pullés; Paola S. Arce-López
    Abstract
    View articletitled, Advances in internal management systems in Spanish public universities: empirical evidence of university professor time
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    Real Compañía Asturiana de Minas: the usefulness of single entry accounting (1833–1853)

    Pedro Lorca-Fernández; Javier De Andrés; Manuel Fuente-Bayón
    Abstract
    View articletitled, Real Compañía Asturiana de Minas: the usefulness of single entry accounting (1833–1853)
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    Unmasking complexity: the necessity of increasing accountability in the Spanish care home sector

    Ana Cadima; Francisco J. López-Arceiz; Santiago Sánchez
    Abstract
    View articletitled, Unmasking complexity: the necessity of increasing accountability in the Spanish care home sector
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    Auditors’ environmental proactivity as a driver for waste measurement, accounting, and reporting in a circular economy

    Sabina Scarpellini; Rubén Rodríguez-Hernández; Alfonso Aranda-Usón; Jesus Valero-Gil
    Abstract
    View articletitled, Auditors’ environmental proactivity as a driver for waste measurement, accounting, and reporting in a circular economy
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    Corporate trust language and its impact on information transparency in an emerging market

    Javad Rajabalizadeh; Zabihollah Rezaee
    Abstract
    View articletitled, Corporate trust language and its impact on information transparency in an emerging market
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    Common institutional ownership and innovation efficiency: evidence from Chinese listed companies

    Xinyong Lu; Jin Wang
    Abstract
    View articletitled, Common institutional ownership and innovation efficiency: evidence from Chinese listed companies
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    Dynamic interactions between metaverse-related cryptocurrencies and traditional financial assets: evidence from a TVP-VAR model

    Juan Piñeiro-Chousa; Valentín Vittori-Romero; M. Ángeles López-Cabarcos
    Abstract
    View articletitled, Dynamic interactions between metaverse-related cryptocurrencies and traditional financial assets: evidence from a TVP-VAR model
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