Welcome to [RC-SAR]
Spanish Accounting Review (RC-SAR) is the international scholarly journal of the Spanish Association of Accounting Academics (ASEPUC) edited since 1997. RC-SAR is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Established to further the development of accounting knowledge, RC-SAR is a forum for the publication and dissemination of high quality research manuscripts. Aware of the need for research that promotes critical analysis of theories, research issues, policy and practice, RC-SAR functions as a pluralist, flexible and open journal, not only with regard to the subject matter, but also with respect to the research paradigms and methodologies of the articles that it publishes. RC-SAR publishes both empirical and theoretical papers, often with interdisciplinary perspectives, which offer new perspectives in accounting research from a national, international or organizational standpoint. All manuscripts are double-blind refereed by external reviewers.
Submission of the article means that the authors accept the editorial policy and rules for the review and publication of research works in the RC-SAR. The points of view and the opinions expressed in the articles published in the Review are wholly those of the author and will not necessarily reflect those of the Editorial Team. Both the Editorial Board and ASEPUC decline any responsibility for the content of the material that is published.
We currently keep an edition contract with Elsevier, which is why the works to be evaluated in RC-SAR have to be sent through http://www.elsevier.es/es-revista-revista-contabilidad-spanish-accounting-review-368, without charges of publication of articles for the authors (APC).
You can find the previous issues (up to and including 2009) in http://www.elsevier.es/es-revista-revista-contabilidad-spanish-accounting-review-368-numeros-anteriores. Issues from 1997 to 2008 here.