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Revista de Contabilidad-Spanish Accounting Review
H-index 4

Revista de Contabilidad-Spanish Accounting Review

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Business and Management 595 6 7 4

Additional Metrics

Number of Best Scientists*: 7
Documents by Best Scientists*: 8
Top 100 Ranked Scientists*: 1
SCIMAGO H-index: 28
SCIMAGO SJR: 0.411
Impact Factor: 1.6

Overview

Top Research Topics at Revista de Contabilidad?

Revista de Contabilidad primarily tackles Accounting, Welfare economics, Audit, Sample (statistics) and Humanities. The research on Accounting tackled can also make contributions to studies in the areas of Corporate governance, Corporate social responsibility and Empirical research. The work tackled in Revista de Contabilidad goes beyond the discipline of Welfare economics as it also encompasses Economy.

The work on Audit presented in it focuses on Quality audit in particular.

  • Accounting (20.99%)
  • Welfare economics (15.64%)
  • Audit (9.47%)

What are the most cited papers published in the journal?

  • The influence of gender diversity on corporate performance (78 citations)
  • CSR reporting practices of Eurozone companies (72 citations)
  • La Divulgación de Información Sobre Responsabilidad Corporativa en Administraciones Públicas: Un Estudio Empírico en Gobiernos Locales (65 citations)

Research areas of the most cited articles at Revista de Contabilidad:

The journal papers are organized to address concerns in the fields of Accounting, Corporate governance, Sustainability reporting, Economy and Sample (statistics). While work presented in the published articles provide substantial information on Accounting, it also covers topics in Transparency (market) and Process management. The most cited articles address concerns in Economy which are intertwined with other disciplines, such as Biology and political orientation and Welfare economics.

What topics the last edition of the journal is best known for?

  • Finance
  • Social science
  • Management

The previous edition focused in particular on these issues:

The aim of the journal is to expand the discussion of research in Accounting, Finance, Semiconductor industry, Industrial organization and Corporate social responsibility. Accounting and Compliance (psychology) are closely related fields of research discussed in Revista de Contabilidad. Issues in Finance were discussed, taking into consideration concepts from other disciplines like Quality (business), Order (business) and Incentive.

The most cited articles from the last journal are:

  • An international comparison of incentives for earnings management in order to meet analysts forecasts (2 citations)
  • Readabilty in management reports: Extension and good governance Practices (2 citations)
  • A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment: Un nuevo sistema de gestión de costes de proyectos de construcción para aumentar la competitividad y la trazabilidad para entornos de proyectos (1 citations)

Papers citation over time

A key indicator for each journal is its effectiveness in reaching other researchers with the papers published at that venue.

The chart below presents the interquartile range (first quartile 25%, median 50% and third quartile 75%) of the number of citations of articles over time.

The top authors publishing in Revista de Contabilidad (based on the number of publications) are:

  • José Luis Arquero (7 papers) absent at the last edition,
  • Juan Antonio Monterrey Mayoral (6 papers) absent at the last edition,
  • Javier Montoya del Corte (6 papers) absent at the last edition,
  • Amparo Sánchez Segura (5 papers) absent at the last edition,
  • Bernardino Benito (4 papers) absent at the last edition.

The overall trend for top authors publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top authors.

Only papers with recognized affiliations are considered

The top affiliations publishing in Revista de Contabilidad (based on the number of publications) are:

  • University of Seville (22 papers) absent at the last edition,
  • University of Valencia (12 papers) absent at the last edition,
  • University of Granada (12 papers) absent at the last edition,
  • Pablo de Olavide University (11 papers) absent at the last edition,
  • University of Cádiz (11 papers) absent at the last edition.

The overall trend for top affiliations publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top affiliations.

Publication chance based on affiliation

The publication chance index shows the ratio of articles published by the best research institutions in the journal edition to all articles published within that journal. The best research institutions were selected based on the largest number of articles published during all editions of the journal.

The chart below presents the percentage ratio of articles from top institutions (based on their ranking of total papers).Top affiliations were grouped by their rank into the following tiers: top 1-10, top 11-20, top 21-50, and top 51+. Only articles with a recognized affiliation are considered.

During the most recent 2021 edition, 80.00% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 0.00% were posted by at least one author from the top 10 institutions publishing in the journal. Another 50.00% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 0.00% of all publications and 50.00% were from other institutions.

Returning Authors Index

A very common phenomenon observed among researchers publishing scientific articles is the intentional selection of journals they have already attended in the past. In particular, it is worth analyzing the case when the authors participate in the same journal from year to year.

The Returning Authors Index presented below illustrates the ratio of authors who participated in both a given as well as the previous edition of the journal in relation to all participants in a given year.

Returning Institution Index

The graph below shows the Returning Institution Index, illustrating the ratio of institutions that participated in both a given and the previous edition of the conference in relation to all affiliations present in a given year.

The experience to innovation index

Our experience to innovation index was created to show a cross-section of the experience level of authors publishing in a journal. The index includes the authors publishing at the last edition of a journal, grouped by total number of publications throughout their academic career (P) and the total number of citations of these publications ever received (C).

The group intervals were selected empirically to best show the diversity of the authors' experiences, their labels were selected as a convenience, not as judgment. The authors were divided into the following groups:

  • Novice - P < 5 or C < 25 (the number of publications less than 5 or the number of citations less than 25),
  • Competent - P < 10 or C < 100 (the number of publications less than 10 or the number of citations less than 100),
  • Experienced - P < 25 or C < 625 (the number of publications less than 25 or the number of citations less than 625),
  • Master - P < 50 or C < 2500 (the number of publications less than 50 or the number of citations less than 2500),
  • Star - P ≥ 50 and C ≥ 2500 (both the number of publications greater than 50 and the number of citations greater than 2500).

The chart below illustrates experience levels of first authors in cases of publications with multiple authors.

A Look into the Academic Affiliations of Revista de Contabilidad Contributors

The academic affiliation of journal contributors plays a significant role in the credibility and overall scholarly impact of the publications. A considerable number of researchers and authors affiliated with Revista de Contabilidad bear affiliations with well-known academic and research institutions globally.

Most notably, authors from some of the great business schools in Nebraska have made significant contributions to Revista de Contabilidad. Their contributions cover diverse fields such as Accounting, Corporate governance, and Welfare economics.

Such collaborations foster the sharing of knowledge and research ideas, leading to the production of high-quality scholastic content beneficial to readers of diverse professional and academic backgrounds. Therefore, prospective authors and readers can draw confidence from the journal's commitment to collaborations and partnerships with globally recognized academic institutions.

Top Publications

  • Corporate social reporting and assurance : the state of the art

    Isabel-María García-Sánchez

    (2021)
    35 Citations
  • Board competences and CSR reporting: the moderating role of CEO power

    (2022)
    15 Citations
  • Are CEO experience and financial expertise associated with financial restatements

    Zabihollah Rezaee;Kaveh Asiaei;Toktam Safdel Delooie

    (2021)
    11 Citations
  • Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español

    (2023)
    5 Citations
  • Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path

    (2023)
    4 Citations
  • Social Networks and Dynamic Firm Performance: Evidence from the Taiwanese Semiconductor Industry: Redes sociales y rendimiento dinámico de la empresa: Evidencia de la industria de semiconductores de Taiwán

    Wei-Kang Wang;Wen-Min Lu;Irene Wei Kiong Ting;Yu-Hsuan Chen

    (2021)
    0 Citations
  • Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysis

    (2024)
    0 Citations

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Best Scientists Contributing to This Journal

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