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Welcome to RC-SAR,

You can find on this page information about the Revista de Contabilidad - Spanish Accounting Review and, in particular, about the contents of all its issues since it appeared in 1997.

We currently keep an edition contract with Elsevier, which is why the works to be evaluated in RC-SAR have to be sent through

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Year 2017|Vol. 20|Issue 1|106 pg.
The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study. | (1) Alessandro Mechelli, (1) Riccardo Ciminia, (2)Francesca Mazzocchetti
Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students | (1) José Luis Arquero; (2) Carmen Fernández-Polvillo, (3) Trevor Hassall, (3) John Joyce
Exploring auditors’ stereotypes: the perspective of undergraduate students | (1) Begoña Navallas; (2) Cristina del Campo; (3) María-del-Mar Camacho-Miñano
The corporate social responsibility from the perception of human capital. A case study | (1) Alejandra López Salazar; (2) José Felipe Ojeda Hidalgo; (1) Martha Ríos Manríquez
Better informed students: Better academic performance | (1) María-del-Pilar Sánchez-Martín; (2) David Pascual-Ezama; (3) María Luisa Delgado-Jalón
Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 | (1) Carmen Martínez Franco; (2) Orla Feeney; (2) Martin Quinn; (3) Martin R.W. Hiebl
Determinants of the continuity in the voluntary demand for external auditing services: Evidence for the case of Spain | Estefanía Palazuelos Cobo, Javier Montoya del Corte y Ángel Herrero Crespo
The effect of locus of control in the relationship between budgetary participation and performance: An experimental study |
Influence of contingency factors in the development of the BSC and its association with better performance. The case of Spanish companies | (1)(2) Luis Pérez Granero; (2)(3); Manuel Guillén; (1)(2) Alexis J. Bañón-Gomis
An empirical evaluation of profitability prediction methods and their relation with corporate characteristics | Juan Monterrey Mayoral∗ y Amparo Sánchez Segura

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The review process of all papers submitted to the RC-SAR is double-blind. RC-SAR is published twice a year and they comprise a volume.