En esta sección presento, ordenadas alfabéticamente, diversas Revistas Especializadas en Contabilidad y tópicos a fines. En general las revistas son en lengua inglesa, aún cuando destacan algunas en español. Proporciono algunos datos de interés de cada publicación relacionados a: Nombre de Revista, Tipo de Indexación (ISI o Scielo), si es posible o no acceder gratuitamente de los artículos en ellas publicadas, así como el Factor de Impacto de las Revistas clasificadas como ISI. Adicionalmente reproduzco la descripción que las propias publicaciones muestran en sus respectivas Web, manteniendo el idioma de origen. Por último, proporciono el link para poder acceder a la respecrtiva página Web de cada revista.

Nombre Revista: ABACUS.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 0,86.

Descripción: For nearly 45 years, Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The ISI listed Journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.

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Nombre Revista: ACCOUNTING AND BUSINESS RESEARCH.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 0,378.

Descripción: Accounting and Business Researchpublishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners. Presentation should be as elegant and economical as possible, avoiding unnecessary words, numbers or symbols.

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Nombre Revista: ACCOUNTING AND FINANCE.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 0,646.

Descripción: This established journal publishes theoretical, empirical and experimental papers that significantly contribute to the disciplines of accounting and finance. Using a wide range of research methods including statistical analysis, analytical work, case studies, field research and historical analysis, articles examine significant research questions from a broad range of perspectives.

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Nombre Revista: ACCOUNTING FORUM.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: Si.
Factor Impacto: -.

Descripción: Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum's main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments, and an invaluable book review section.

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Nombre Revista: ACCOUNTING HORIZONS.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 1,706.

Descripción: Accounting Horizons is one of three association-wide journals published by the American Accounting Association (AAA). This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.

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Nombre Revista: ACCOUNTING, ORGANIZATIONS AND SOCIETY.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 2,878.

Descripción: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise. Its unique focus covers such topics as: the social role of accounting, social accounting, social audit and accounting for scarce resources; the provision of accounting information to employees and trade unions and the development of participative information systems; processes influencing accounting innovations and the social and political aspects of accounting standard setting; behavioural studies of the users of accounting information; information processing views of organizations, and the relationship between accounting and other information systems and organizational structures and processes; organizational strategies for designing accounting and information systems; human resource accounting; cognitive aspects of accounting and decision-making processes, and the behavioural aspects of budgeting, planning and investment appraisal.

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Nombre Revista: ACCOUNTING REVIEW.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 2,488.

Descripción: According to the policies set by the Publications Committee (which were endorsed by the Executive Committee and were published in the Accounting Education News, June 1987), The Accounting Review “should be viewed as the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable articles should embrace any research methodology and any accounting-related subject, as long as the articles meet the standards established for publication in the journal … No special sections should be necessary. The primary, but not exclusive, audience should be—as it is now—academicians, graduate students, and others interested in accounting research.

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Nombre Revista: ADVANCES IN ACCOUNTING.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: No.
Factor Impacto: -.

Descripción: This series focuses on the academic and theoretical side of the profession in the areas of financial accounting, accounting education and auditing. Articles range from empirical and analytical, to the development of new technologies.

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Nombre Revista: ACTUALIDAD CONTABLE FACES.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: Si.
Factor Impacto: -.

Descripción: Actualidad Contable Faces, fundada en 1998, es una publicación semestral, arbitrada, que difunde los resultados parciales o totales de las investigaciones científicas, estudios recapitulativos y ensayos sobre diversos temas: contables, financieros, políticos, culturales, económicos, legales, organizacionales, tributarios, de mercadeo, costos, gerencia, estadística, sociología, tecnología y otros, con el objetivo de abrir un espacio para el intercambio y la confrontación de conocimientos que coadyuve al desarrollo científico en estas áreas. Se invita a la comunidad académica a participar en este órgano divulgativo para lograr consolidar y mantener este proyecto. La Revista agradece a los autores el envío de sus trabajos, a los árbitros su incondicional colaboración; se agradece también a las instituciones con las cuales se han establecido canjes y a todos los que de alguna manera nos alientan a seguir adelante.

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Nombre Revista: ADVANCES IN INTERNATIONAL ACCOUNTING.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: No.
Factor Impacto: -.

Descripción: Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies. Advances in International Accounting is now available online at ScienceDirect — full-text online of volumes 14 onwards.

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Nombre Revista: AECA, REVISTA DE LA ASOCIACIÓN ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACIÓN DE EMPRESAS.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: Si.
Factor Impacto: -.

Descripción: Leída y consultada por directivos de empresa, profesionales de la contabilidad y las finanzas, auditores, consultores, profesores universitarios y técnicos de la Administración. Incluye artículos de opinión, entrevistas, casos prácticos, noticias, actividades de la Asociación, publicaciones, calendario de reuniones profesionales, anexos legislativos y conferencias. Se editan tres números al año y los socios de AECA la reciben gratuitamente. Calificada por sus lectores como revista de interés profesional, amena, atractiva y práctica en su diseño. La reciben gratis todos los socios de AECA.

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Nombre Revista: ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto:

Descripción: The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. Although the journal welcomes contributions related to the Asia Pacific region, it intends to target top quality research from scholars with diverse regional interest. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.

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Nombre Revista: AUSTRALIAN ACCOUNTING REVIEW.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 0,322.

Descripción: The Australian Accounting Review (AAR) is the pre-eminent, peer-reviewed journal published four times a year on behalf of CPA Australia. AAR is positioned at the intersection of business and academe and features articles by leading practitioners and researchers. It aims to provide in-depth discussion and critical analysis of developments affecting professionals in all areas of finance, accounting and business.

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Nombre Revista: AUDITING, A JOURNAL OF PRACTICE AND THEORY.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 1,021.

Descripción: The purpose of Auditing: A Journal of Practice & Theory is to contribute to improving the practice and theory of auditing. The term “auditing” is to be interpreted broadly and encompasses internal and external auditing as well as other attestation activities (phenomena). An essential objective is to promote communication between research and practice, which will influence present and future developments in auditing education as well as auditing research and practice.

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Nombre Revista: CAPIC REVIEW.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: Si.
Factor Impacto: -.

Descripción: CAPIC REVIEW es la revista científica de la Conferencia Académica Permanente de Investigación Contable, CAPIC. Su objetivo es comunicar y divulgar contribuciones originales en los diferentes campos de la ciencia contable y disciplinas afines, generadas al interior de las Universidades miembros de CAPIC como en otras instituciones de educación superior nacionales o extranjeras. CAPIC REVIEW es una publicación anual y acepta: Artículos, Ensayos o trabajos de Interés Profesional, y Revisiones Bibliográficas. La selección de artículos es vía referato o "peer review". Los trabajos distinguidos con el "Premio a la Investigación" en las Conferencias Anuales de CAPIC son publicados por CAPIC REVIEW.

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Nombre Revista: CRITICAL PERSPECTIVES ON ACCOUNTING.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: Si.
Factor Impacto: -.

Descripción: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting's implication in the exercise of power • Financial accounting's role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting's role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting's historical role, as a means of "remembering" the subject's social and conflictual character.

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Nombre Revista: CONTABILIDAD Y AUDITORIA (UNIVERSIDAD DE BUENOS AIRES).
Indexación ISI o Scielo: No.
Acceso Libre Artículos: Si.
Factor Impacto: -.

Descripción: Contabilidad y Auditoría es una publicación semestral iniciada hace más de diez años en el Instituto de Investigaciones Contables de la Facultad de Ciencias Económicas de la UBA, actual Sección de Investigaciones Contables. Desde el año 2007 esta revista forma parte del Núcleo Básico de Revistas Científicas Argentinas elaborado a partir de informes del CONICET y el CAICYT y basado en evaluaciones editoriales y excelencia de contenido académico evaluado por pares. La revista publica artículos de autores nacionales y extranjeros.

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Nombre Revista: EUROPEAN ACCOUNTING REVIEW.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 1,154.

Descripción: European Accounting Review (EAR) is the international scholarly journal of the European Accounting Association (EAA). Devoted to the advancement of accounting knowledge, EAR provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research. The advent of, for example, the single European market and the consequent harmonisation of accounting standards and regulations, has shown the need for a European forum for accounting research. European Accounting Review has already become indispensable as such a forum. With an internationally renowned new editorial team and leading contributors, European Accounting Review is an increasingly important arena for the development of accounting theory and practice. European Accounting Reviewarticles are published in English, but may be submitted for consideration in other major European languages. If a paper is accepted for publication, EAA has a scheme to provide help with the language aspects. Information as to how to present an article for EAR, and where to send it, is given in each issue of the journal and on the publisher's website.

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Nombre Revista: INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: Si.
Factor Impacto: -.

Descripción: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.

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Nombre Revista: JOURNAL OF ACCOUNTING AND ECONOMICS.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 3,281.

Descripción: The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. A wide range of methodologies and topics are encouraged and covered: * the role of accounting within the firm; * the information content and role of accounting numbers in capital markets; * the role of accounting in financial contracts and in monitoring agency relationships; * the determination of accounting standards, government regulation of corporate disclosure and/or the Accounting profession; * the theory of the accounting firm.

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Nombre Revista: JOURNAL OF ACCOUNTING AND PUBLIC POLICY.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 1,048.

Descripción: The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.

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Nombre Revista: JOURNAL OF ACCOUNTING RESEARCH.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 2,378.

Descripción: The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods in all areas of accounting research. The journal now offers four regular issues and one conference issue, which contains papers and discussions from the annual accounting research conference held at the University of Chicago. The Journal of Accounting Research has been published since 1963 by the Accounting Research Center (Formerly the Institute of Professional Accounting) at the University of Chicago Booth School of Business.

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Nombre Revista: JOURNAL OF BUSINESS FINANCE & ACCOUNTING.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 0,689.

Descripción: The Journal of Business Finance and Accounting exists to publish high quality research papers in accounting, finance and their interface. The interface is especially apparent in the areas of corporate governance, financial reporting and communication, financial performance measurement and managerial reward and control structures. A feature of the Journal is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems. The Journal welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view accounting and finance as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics. The Journal, however, also seeks papers that complement economics-based theorising with theoretical developments originating in other social science disciplines or traditions. While many papers in the Journal use econometric or related empirical methods, the Editors also welcome contributions that use other empirical research methods. Although the scope of the Journal is broad, the Journal is not a suitable outlet for highly abstract mathematical papers, or empirical papers with inadequate theoretical motivation. Also, papers that study asset pricing, or the operations of financial markets, should have direct implications for one or more of preparers, regulators, users of financial statements, and corporate financial decision-makers, or at least should have implications for the development of future research relevant to such users.

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Nombre Revista: JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 0,333.

Descripción: The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. Both the theory and the successful practice of international financial management are increasingly dependent on an in-depth understanding of the impact of imperfections in the world product, factor and financial markets, as well as the impact of institutional, regulatory and accounting differences across countries. Providing a forum for the interaction of ideas from both academics and practitioners, the Journal of International Financial Management & Accounting keeps you up-to-date with new developments and emerging trends. The Journal is also the official journal of The International Association for Accounting Education and Research.

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Nombre Revista: JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 0,925.

Descripción: The Management Accounting Section of the American Accounting Association publishes the Journal of Management Accounting Research (JMAR). Its objective is to contribute to improving the theory and practice of management accounting by promoting high-quality applied and theoretical research. The primary audience for this publication is the membership of the Management Accounting Section of the American Accounting Association and other individuals interested in management accounting.

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Nombre Revista: JOURNAL OF INTERNATIONAL ACCOUNTING, AUDITING AND TAXATION.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: No.
Factor Impacto: -.

Descripción: The Journal of International Accounting, Auditing and Taxation publishes articles which deal with all areas of international accounting including auditing, taxation and management advisory services. The journal's goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.

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Nombre Revista: MANAGEMENT ACCOUNTING RESEARCH.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 1,333.

Descripción: Management Accounting Researchaims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.

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Nombre Revista: THE BRITISH ACCOUNTING REVIEW.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: No.
Factor Impacto: -.

Descripción: The British Accounting Review* is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable. Each paper will be judged according to international standards within its topic area, the originality of its contribution, its relevance to development of the subject and its quality of exposition. All papers are subject to a minimum of double blind refereeing.

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Nombre Revista: THE INTERNATIONAL JOURNAL OF ACCOUNTING.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: No.
Factor Impacto: -.

Descripción: The aims of The International Journal of Accounting are to advance the academic and professional understanding of accounting theory and practice from an international perspective and viewpoint. The journal recognizes that international accounting is influenced by a variety of forces i.e. governmental, political and economical. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions. These transactions may be within a profit or nonprofit environment. The journal deliberately encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy, and welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current practice.

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Nombre Revista: PARTIDA DOBLE.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: No.
Factor Impacto: -.

Descripción: Partida Doble ofrece una visión integral de la normativa legal que afecta a la contabilidad y la administración de las empresas, incluye las disposiciones de carácter mercantil y fiscal, las normas contables de reciente aparición del BOICAC y BOE, tratando todas ellas en profundidad con el objetivo de facilitar y asegurar el trabajo del profesional en el campo de la contabilidad, la auditoría y la empresa en general.

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Nombre Revista: REVISTA DE CONTABILIDAD.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: Si.
Factor Impacto: -.

Descripción: Revista de Contabilidad-Spanish Accounting Review es la revista internacional de investigación de la Asociación Española de Profesores Universitarios de Contabilidad. Establecida para contribuir al desarrollo del conocimiento de la contabilidad, la Revista de Contabilidad 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, la Revista de Contabilidad es plural, flexible y abierta, no sólo por cuanto a los temas tratados, sino también por los paradigmas y metodologías de los artículos publicados. La Revista de Contabilidad publica 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.

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Nombre Revista: REVISTA INTERNACIONAL LEGIS DE CONTABILIDAD Y AUDITORÍA.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: No.
Factor Impacto: -.

Descripción: Esta revista está orientada a la presentación de estudios, ponencias, ensayos y demás documentos relacionados con la actividad contable que, por su rigor y aporte teórico-práctico, contribuyan al conocimiento y debate permanente de los temas y tendencias de la disciplina y de la profesión contable en los ámbitos nacional e internacional. En este sentido, temas como la auditoría, tributación, investigación contable, teoría contable, historia de la contabilidad, contabilidad de gestión, costos y productividad, finanzas, presupuestos, contabilidad gubernamental, contabilidades especiales, contabilidad internacional, entre otros, tienen cabida en esta publicación. La revista se encuentra indexada en la Base de Datos Clase y en el Directorio Latinoamericano Latindex que administra la Universidad Autónoma de México.

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Nombre Revista: REVISTA ESPAÑOLA DE FINANCIACIÓN Y CONTABILIDAD.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 0,153.

Descripción: La Revista Española de Financiación y Contabilidad, fundada en 1972, ha tratado a lo largo de toda su historia de dar a conocer los resultados de la investigación en los campos de las financias empresariales, de la gestión financiera, de las instituciones y los mercados financieros, de la contabilidad en todas sus vertientes (financiera, de gestión, pública, etc.) y de la auditoría; todo ello en un intento por promover la difusión de las aportaciones nuevas e interesantes al acervo del conocimiento científico en estas materias, así como su crítica fundamentada en bases racionales.

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Nombre Revista: RESEARCH IN ACCOUNTING REGULATION.
Indexación ISI o Scielo: No.
Acceso Libre Artículos: No.
Factor Impacto: -.

Descripción: The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: • self regulatory activities • case law and litigation • legislation and government regulation • the economics of regulation of markets, and disclosure, including modeling • matters involving the structure of education, licensing, and accreditation The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

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Nombre Revista: REVIEW ACCOUNTING STUDIES.
Indexación ISI o Scielo: ISI.
Acceso Libre Artículos: No.
Factor Impacto: 2,022.

Descripción: Review of Accounting Studiesprovides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal is committed to the principle that distinctive scholarship is rigorous. While the editors encourage all forms of research, it must contribute to the discipline of accounting. Theoretical models need not speak directly to current practice, but accounting information must surface in a major way. Similarly, empirical analysis and experimental tests should relate principally to accounting issues.

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