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General Information

RC-SAR is the international research journal journal of the Spanish Association of Accounting Academics [Asociación Española de Profesores Universitarios de Contabilidad]. Edited biannually since 1997, RC-SAR uses the (external double-blind) peer-review system, which is applied by experts in the relevant methodologies and research areas. RC-SAR upholds and adheres to the APA style guidelines contained in the APA Publication Manual (American Psychological Association). Each edition of the journal is published in print, and in an electronic version that is available at

Presentation and structure of papers

Publication guidelines

Editorial Process

Tutorial for authors

Ethical Responsibilities

Authors writing for RC-SAR should follow the following guidelines:

a) Avoid cultural bias in language by describing individuals and groups with precision and sensitivity.

b) Ensure that they have permission to publish from the institution that has financed the research.

c) Ensure that they have the relevant permission to partially reproduce material (text, tables or figures) from other publications and that they correctly cite their sources.

d) Declare any commercial association that might involve a conflict of interests in connection with the article that they have submitted.

e) Only those people that have made an intellectual contribution to the development of the paper should figure in the list of authors. To have assisted in researching the information or with a certain technique is not, in itself, sufficiently good reason to appear as an author. The Review declines any responsibility for possible conflicts that may arise over the authorship of the works that it publishes. 

Additional Information

The points of view and the opinions expressed in the articles that are published in the Review are wholly a matter for 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.


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Print ISSN:

ASEPUC. The articles published in RC-SAR may be used for educational and scientific purposes as long as the proper citation is made.

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.