About the Journal

Quarterly Journal of the Graduate Program in Management Accounting and Accounting - PPGC/Cepcon, supported by the Department of Accounting Sciences of the Faculty of Economic Sciences at the Federal University of Minas Gerais.

Focus and Scope

Mission and Objectives

The mission of Contabilidade Vista & Revista is to disseminate scientific knowledge in the fields of Accounting, Management Accounting, and Finance.

The journal aims to publish and electronically disseminate, free of charge, theoretical and applied research to foster knowledge in Accounting, Management Accounting, and Finance. It prioritizes scientific research conducted by professors, undergraduate and graduate students, researchers, and professionals from Brazil and abroad that contribute with quality and effectiveness to the development of scientific knowledge in the accounting field.

The target audience of Contabilidade Vista & Revista consists mainly of professors, researchers, professionals, and students in the fields of Accounting, Management Accounting, and Finance. The journal publishes original theoretical and empirical articles and accepts works using different methodologies, provided they are consistent and relevant to the development of these fields.

Thematic Areas

The journal Contabilidade Vista & Revista publishes articles related to two broad thematic areas:
(i) Financial Accounting – focuses on theoretical and practical topics related to organizations’ financial accounting; and
(ii) Management Accounting and Finance – includes research related to managerial control systems and corporate finance.

These thematic areas are aligned with the research lines of the Graduate Program in Management Accounting and Accounting (PPGC) at the Federal University of Minas Gerais.

The following subfields are of interest to Contabilidade Vista & Revista:

Management Accounting and Managerial Control

This thematic area welcomes research focusing on management accounting and managerial control systems, emphasizing theories, tools, and practices. It includes, but is not limited to, topics such as performance evaluation, supply chain management, cost management, corporate budgeting, the role of the controller, strategic planning and management control, management information systems, and other emerging topics related to management accounting and managerial control.

Corporate Accounting

This thematic area welcomes research focusing on financial information reported to external users based on international accounting standards and other regulatory frameworks. It includes, but is not limited to, topics such as internal and external auditing, mandatory and voluntary disclosure of information, accounting information quality, the influence of tax incentives on corporate accounting practices, the effects of accounting standard changes on financial statements, financial information comparability, the application of international accounting standards, and forensic accounting.

Corporate Finance

This thematic area welcomes theoretical and empirical research focusing on financial decision-making by economic agents based on accounting information in various types of organizations. It includes topics such as business valuation and investment analysis, cost-benefit analysis of projects, financing decisions and capital structure, dividend policy and share buybacks, corporate financing, financial risk and operational risk management, derivatives, corporate governance and ESG, economic-financial performance, efficiency analysis, mergers and acquisitions, short-term financial management, behavioral finance, and other related topics.

Education and Research in Accounting

This thematic area welcomes theoretical and empirical studies on various aspects of accounting education and the construction of scientific knowledge in the field. It includes topics such as learning management in accounting academic environments, explanatory factors for student academic performance in accounting, student dropout and retention in accounting programs, higher education policies applied to accounting training, curriculum management in accounting programs, evaluation of accounting courses, planning and assessment of the teaching-learning process in accounting education, the use of active methodologies in accounting education, phenomena related to teacher-student interactions in accounting programs, the development of teaching knowledge in accounting, internships and scientific development in accounting, among others.

Accounting, Finance, and Management Applied to the Public Sector and the Third Sector

This thematic area welcomes research focusing on accounting, finance, and management in public sector and third-sector entities. Topics include public resource management accounting, public finance and the Fiscal Responsibility Law (debt management mechanisms and fiscal limits), public and third-sector managerial control, costs and performance, International Public Sector Accounting Standards (IPSAS), financial and budgetary administration systems, public budgeting as a fiscal control mechanism, transparency promotion, accountability, internal, external, and social control mechanisms, corruption prevention, technology adoption in the public sector, information systems and big data – use, impacts, and effects, historical research related to the public and third sectors, public financial management cycle (Public Financial Management – PFM system), the role of accountants and the organization of the profession, among others.

 

Immediate Open Access Policy

Contabilidade Vista & Revista adopts an immediate open access policy. This means that readers can freely read, download, copy, distribute, print, search, or link to the full texts of its articles immediately after their publication.

 

Article Processing Charges (APC)

In Contabilidade Vista & Revista, there are no monetary costs for review, processing, evaluation, or publication of articles (Article Processing Charges – APC) for authors or institutions.

 

QUALIS/CAPES Classification - A3