IDEAS home Printed from
   My bibliography  Save this paper

One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community



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.

Suggested Citation

  • Oriol Amat & Ester Oliveras, 2001. "One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community," Economics Working Papers 540, Department of Economics and Business, Universitat Pompeu Fabra.
  • Handle: RePEc:upf:upfgen:540

    Download full text from publisher

    File URL:
    File Function: Whole Paper
    Download Restriction: no

    References listed on IDEAS

    1. repec:bla:joares:v:23:y:1985:i:1:p:84-109 is not listed on IDEAS
    2. 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.
    3. Salvador Carmona & Isabel Gutierrez & Macario Camara, 1999. "A profile of European accounting research: evidence from leading research journals," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 463-480.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Bernardo Batiz-Lazo & Rasol Eskandari & John Goddard, 2013. "Online publishing and citation success in the business and economic history of Spain, 1997-2011," Working Papers 13003, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).

    More about this item


    Revista española de contabilidad y financiación; academic community; accounting;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:upf:upfgen:540. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.