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Dear Colleague,

I would like to inform you that Elsevier is the new publisher of the Spanish Accounting Review. Furthermore, RC-SAR has been included in the Scopus database.

Therefore, the manuscripts should be submitted via http://ees.elsevier.com/rcsar.


Year 2013|Vol. 16|Issue 2|168 pg.
Municipal debt within a situation of economic crisis: Key factors and management methods | Gemma Pérez López, Ana María Plata Díaz, José L. Zafra Gómez y Antonio M. López Hernández
Research, teaching and burnout: A study in accounting university teaching staff | José Luis Arquero y José Antonio Donoso
Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view | Yolanda Ramírez Córcoles, Ángel Tejada Ponce
Audit firm tenure and qualified opinions: New evidence from Spain | (1) Josep García Blandón;(2) Josep Maria Argilés Bosch
The double entry and the charge and discharge as instruments of a system of accounting and integral legal liability, as manifested in documentary sources of the Cathedral of Toledo (1533-1613) | Susana Villaluenga de Gracia
Spanish banking system restructuring after the crisis and the solvency in financial institutions. Consequences for savings banks | Salvador Climent Serrano
Sustainability disclosure: Does it adapt to society’s expectations? | (a) José Valeriano Frías Aceituno; (b) Maria da Conceição Marques; (a) Lázaro Rodríguez Arizaa
Are ethical codes an instrument to protect the consumer-stakeholder? A study of Spanish financial, energy and telephone sectors | Mercedes Ruiz Lozano y Rafael Araque Padilla
 

Electronic ISSN:
1988-4672
Print ISSN:
1138-4891

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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.