About the Journal

PRESENTATION

The Colombian Journal of Accounting is the main means of dissemination and socialization of the scientific production of the Colombian Association of Public Accounting Faculties -ASFACOP-, which seeks to contribute to the development of the Colombian accounting community, through the publication of writings of scientific character related to the development and trends of the accounting discipline in its theoretical, normative and practical perspectives, as well as its interdisciplinary relationships in the national and international context. The journal is an open and plural academic space for social, professional, organizational and university reflection on accounting, which promotes open access to knowledge. 

 

Aims and Scope

The Colombian Accounting Journal (RCC) is a space open to the plural discussion of those involved in the economic and social sciences, where the problematizing axis is accounting as a discipline of knowledge. Therefore, the magazine is aimed at public accounting professionals, economists, administrators, financiers, lawyers, sociologists, pedagogues, philosophers, international negotiators, historians and related professionals. It is a scientific-academic journal with professional discussions of interest. Additionally, the journal opens a space (1 article per edition, maximum) for undergraduate students who present an impact research article and fulfill the evaluation and editorial process to satisfaction. The RCC have like aims:

  • Disseminate the analysis of the problems inherent to the accounting discipline and profession, derived from both research processes, as well as reflections, reviews, analyzes and criticisms made by students, academics, researchers and professionals in the accounting area or related disciplines.
  • To make visible the thinking and reflection that emerges from the accounting academic community in Colombia, in order to shape and consolidate a research community, characterized by dialogue with other communities around the field of accounting knowledge.
  • Achieve quality levels and standards through the recognition of academic communities and indexing in databases recognized nationally and internationally.
  • Integrate the production and academic-research dissemination efforts of the Public Accounting Faculties in Colombia and broaden the horizons of disciplinary and interdisciplinary accounting reflection with academic networks from different latitudes. 

The Colombian Journal of Accounting will present its contents in sections, which aim to give coherence to the publication, and build a taxonomy that guides the reader in the contextualization of the articles. The proposed sections are presented below:

  • National and international accounting regulation
  • Accounting theory, history and epistemology
  • Costs, administration, productivity and management control
  • Pedagogy and accounting education
  • Financial accounting, finance and accounting systems
  • Accounting, economy and organizations
  • Accounting, society, political science and culture
  • Taxation, State and accounting law
  • Social and environmental accounting
  • Control, auditing, governance and fiscal reviser
  • Public sector accounting
  • Professional ethics
  • Accounting, technology and innovation
  • Accountability and public social management
  • Other subjects related to the accounting discipline and / or profession 

 

Generalities of the publication

The Colombian Journal of Accounting is a specialized scientific journal of biannual periodicity, with physical printing and electronic version. The official language of the journal is Spanish (Castilian), but articles may be published in languages ​​such as English, French and Portuguese. The articles must be original and unpublished, not previously published in any other medium and not be simultaneously postulated in other editorial spaces.

The journal integrates efforts and resources in a collaborative way by participating in the Colombian Network of Editors and Accounting Journals - REDITORES-, as a strategy of interuniversity academic cooperation that allows qualifying the editorial work and raising the quality, visibility and impact of its contents.