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Revista de Contabilidad-Spanish Accounting Review
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ISSN: 1138-4891

As of 1 January 2019 the journal has been transferred to the new Publisher, Editum - Servicio de Publicaciones de la Universidad de Murcia.
Spanish Accounting Review is the international scholarly journal of the Spanish Association of Accounting Academics. Edited biannually since 1997, publishes both empirical and theoretical papers, often with interdisciplinary perspectives, which offer new perspectives in accounting research from a national, international or organizational standpoint. All articles in the journal have undergone editorial screening and double-blind peer review.
Revista de Contabilidad-Spanish Accounting Review (RC-SAR) es la revista internacional de investigación de la Asociación Española de Profesores Universitarios de Contabilidad. Se edita ininterrumpidamente desde 1997 con una periodicidad semestral, con el objetivo de contribuir al desarrollo del conocimiento de la Contabilidad.

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Social Sciences Citation Index/Current Contents-Social & Behavioral Sciences (Wos), SCOPUS; IN-RECS; DICE; RESH; Dialnet; ISOC-Economía; MIAR; Latindex; ProQuest Accounting and Tax; REPEC; ULRICH'S; DOAJ; EBSCO; CIRC, Redalyc y Google Scholar

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Impact factor

The Impact Factor measures the average number of citations received in a particular year by papers published in the journal during the two preceding years.

© Clarivate Analytics, Journal Citation Reports 2021

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Impact factor 2017
0.886
Citescore

CiteScore measures average citations received per document published.

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Citescore 2018
1.42
SJR

SRJ is a prestige metric based on the idea that not all citations are the same. SJR uses a similar algorithm as the Google page rank; it provides a quantitative and qualitative measure of the journal's impact.

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SJR 2018
0.376
SNIP

SNIP measures contextual citation impact by wighting citations based on the total number of citations in a subject field.

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SNIP 2018
0.766
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Discontinued publication
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Issue
Vol. 21. Issue 2.
Pages 107-222 (01 July 2018)
Audit research: Some reflections
José A. Gonzalo-Angulo, Anne M. Garvey
Revista de Contabilidad. 2018;21:107-15
Open access
The macroeconomic determinants of the adoption of IFRS for SMEs
Ana Bonito, Cláudio Pais
Revista de Contabilidad. 2018;21:116-27
Open access
Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students?
M. José Rivero-Menéndez, Elena Urquía-Grande, Pilar López-Sánchez, M. Mar Camacho-Miñano
Revista de Contabilidad. 2018;21:128-39
Open access
Towards convergence of government financial statistics and accounting in Europe at central and local levels
Rosa Mª Dasí González, Vicente Montesinos Julve, Jose Manuel Vela Bargues
Revista de Contabilidad. 2018;21:140-9
Open access
Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»
Estefanía Palazuelos, Paula San-Martín, Javier Montoya del Corte, Ana Fernández-Laviada
Revista de Contabilidad. 2018;21:150-61
Open access
Costs of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firms
José A. Clemente-Almendros, Francisco Sogorb-Mira
Revista de Contabilidad. 2018;21:162-75
Open access
The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students
Itsaso Barrainkua, Marcela Espinosa-Pike
Revista de Contabilidad. 2018;21:176-87
Open access
Institutional capacity in the accounting reform process in Spanish local governments
Silvia Fresneda Fuentes, Julián Hernández Borreguero
Revista de Contabilidad. 2018;21:188-95
Open access
An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes
Manuel Larrán, Javier Andrades, Jesús Herrera
Revista de Contabilidad. 2018;21:196-205
Open access
Environmental performance concerns in Latin America: Determinant factors and multivariate analysis
Isabel Gallego-Álvarez, Raquel García-Rubio, Jennifer Martínez-Ferrero
Revista de Contabilidad. 2018;21:206-21
Open access