Aims and Scope
Revista de Contabilidad – Spanish Accounting Review (RC-SAR) aims to contribute to the development of accounting knowledge by providing an international forum for the publication of high-quality research. The journal is open to diverse theoretical perspectives, methodologies, and research designs, encouraging critical analysis of accounting theories, practices, and policies. RC-SAR publishes original theoretical and empirical research, often with interdisciplinary approaches, addressing accounting issues from international, national, regional, or organizational perspectives. The journal particularly values methodological rigor, conceptual contribution, and relevance for academics, practitioners, and policy-makers.
Examples of journal coverage (bullet points)
- Financial accounting and reporting
- Auditing, assurance services, and audit regulation
- Management accounting and performance measurement
- Public sector accounting, public finance, and accountability
- Accounting and sustainability reporting (ESG, CSR, SDGs)
- Corporate governance and control systems
- Accounting history and institutional analysis
- Accounting and digital transformation (AI, big data, analytics)
- Accounting interfaces with finance and entrepreneurship
- Behavioral and interdisciplinary approaches to accounting
