Revista de Contabilidad-Spanish Accounting Review

Aims & Scope

Revista de Contabilidad - Spanish Accounting Review (RC-SAR) es la revista internacional de investigación de la Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC).

Se edita ininterrumpidamente desde 1997 con una periodicidad semestral (al principio de enero y julio), con el objetivo de contribuir al desarrollo del conocimiento de la contabilidad.

RC-SAR proporciona un foro para la publicación de artículos de investigación de alta calidad.

Sensible a la necesidad de trabajos que propicien un análisis crítico de teorías, líneas de investigación, políticas y prácticas, RC-SAR es plural, flexible y abierta, no sólo por cuanto a los temas tratados, sino también por los paradigmas y metodologías de los artículos publicados.

RC-SAR contiene artículos empíricos y teóricos, a menudo con enfoques interdisciplinares, que proporcionan nuevas perspectivas en la investigación contable y que se abordan con un enfoque internacional, nacional u organizativo.

Todos los trabajos están sometidos a un doble proceso de evaluación anónimo (peer reviewed).

Metrics & Ranking

Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Directory of Open Access Journals (DOAJ)
• Web of Science

Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting, designed to support cutting-edge academic discovery.

Licensing & Copyright

This journal operates under an Open Access model. Articles are freely accessible to the public immediately upon publication. The content is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0), allowing users to share and adapt the work with proper attribution.

Copyright remains with the author(s), and no permission is required for non-commercial use, provided the original source is cited.

Policy Links

This section provides access to essential policy documents, guidelines, and resources related to the journal’s publication and submission processes.

• Aims scope
• Homepage
• Oa statement
• Author instructions
• License terms
• Review url
• Board url
• Apc url
• License

APC Details

The journal’s Article Processing Charge (APC) policies support open access publishing in Business, Management and Accounting, ensuring accessibility and quality in research dissemination.

This journal does not charge a mandatory Article Processing Charge (APC). However, optional open access publication may incur fees based on the publisher’s policies.

Explore journals without APCs for alternative publishing options.

Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• The influence of gender diversity on corporate performance

  Citation: 99

  Authors: Isabel, Isabel María, Luis

• Corporate governance effect on financial distress likelihood: Evidence from Spain

  Citation: 97

  Authors: Montserrat, Alba María, Elena

• CSR reporting practices of Eurozone companies

  Citation: 85

  Authors: Enrique, Michaela

• La Divulgación de Información Sobre Responsabilidad Corporativa en Administraciones Públicas: Un Estudio Empírico en Gobiernos Locales

  Citation: 63

  Authors: Andrés, Francisco José, David

• Validación de un instrumento de medida para la relación entre la orientación a la responsabilidad social corporativa y otras variables estratégicas de la empresa

  Citation: 47

  Authors: Dolores, María Isabel, María Beatriz

• Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative

  Citation: 42

  Authors: Mercedes, Pilar

• Does audit quality influence earnings management in emerging markets? Evidence from Jordan

  Citation: 40

  Authors: Taha Suleiman, Beatriz, Modar

• Forward-looking disclosure and corporate reputation as mechanisms to reduce stock return volatility

  Citation: 40

  Authors: Francisco

• Herding behaviour and sentiment: Evidence in a small European market

  Citation: 39

  Authors: Elisabete F., Márcia S.

• Is it worth it to consider videogames in accounting education? A comparison of a simulation and a videogame in attributes, motivation and learning outcomes

  Citation: 35

  Authors: Jordi, Soledad, Jordi