One Hundred Issues of Revista Española de Financiación y Contabilidad (REFC)-Insights into Trends in the Spanish Academic Community

This file is part of IDEAS, which uses RePEc data

One Hundred Issues of Revista Española de Financiación y Contabilidad (REFC)-Insights into Trends in the Spanish Academic Community

Author Info

Oriol Amat ()
Ester Oliveras ()

Additional information is available for the following registered author(s):

Abstract

From the year of its foundation, until the foundation of Revista de Contabilidad in 1997, REFC has been the only referred accounting journal in Spain. Published by the Spanish Association for Accounting and Business Administration (AECA), this journal is at the heart of the emergence of a distinctly Spanish academic accounting community. Our study is based on: 1. An analysis of 100 issues of REFC covering the period from 1985 to 1999. 2. A questionnaire to Spanish accounting academics on their perceptions and experience of the journal. Key points emerging from this study include: a) A move away from interest in accounting concepts and rules, as well as accounting history, and towards positive accounting theory, the impact of accounting information on capital markets, and financial analysis. b) The emergence of a small number of universities as the driving force in Spanish accounting research. c) Spanish academics rate REFC highly compared to other Spanish journals for publication status, as a support for research, and as a support for teaching. A number of English language journals are rated more highly for both publication status and as a support for teaching.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

Publisher Info
Paper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 540.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length:
Date of creation: Mar 2001
Date of revision:
Handle: RePEc:upf:upfgen:540

Contact details of provider:
Web page: http://www.econ.upf.edu/

For technical questions regarding this item, or to correct its listing, contact: ().

Find related papers by JEL classification:
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

This paper has been announced in the following NEP Reports:

NEP-ALL-2001-04-11 (All new papers)

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

Salvador Carmona, Isabel Gutierrez, Macario Camara, 1999. "A profile of European accounting research: evidence from leading research journals," European Accounting Review, Taylor and Francis Journals, vol. 8(3), pages 463-480, September. [Downloadable!] (restricted)
Borde, Stephen F & Cheney, John M & Madura, Jeff, 1999. " A Note on Perceptions of Finance Journal Quality," Review of Quantitative Finance and Accounting, Springer, vol. 12(1), pages 89-96, January. [Downloadable!] (restricted)

Full references

Statistics
Access and download statistics

Did you know? All bibliographic data on IDEAS has been put in the public domain by the publishers.

This page was last updated on 2009-11-27.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.