Revista Sociedade, Contabilidade e Gestão

Aims & Scope

The mission of the SCG journal is to present, both to academics and professionals, Accounting as a necessary tool in an increasingly interconnected and diverse environment, helping society in the various social, ecological, distributive, and allocation challenges that may arise. The research areas include, not exclusively, the following items: Management Accounting and Control Design, use and change of management accounting and control systems & practices. Management accounting and control for sustainability and sustainable outcomes (e.g. sustainable innovations and ESG performance). Management accounting and control to support innovative organizations (e.g. startups) and activities (e.g. open innovation practices). Performance management and measurement systems. Cost analysis and management. Controllership in profit and not-for profit organizations. The role of management accountants and controllers in contemporaneity. Application of innovative methods and approaches in management accounting and control research (e.g. fuzzy-set qualitative comparative analysis). Accounting, Strategy and Management The role of accounting information and its processes in business evaluation and business strategies; The contribution of accounting practices to the emergence, maintenance, and transformation of organizations; The role of accounting in the development of new forms of public and private organizations and institutions; Financial Accounting and Auditing and Finance The relevance of accounting information in corporate decisions and in relationships with various organizations’ stakeholders; Behavioral studies and accounting practices; The relationship between accounting and auditing in the accountability of the various stakeholders in public and private organizations, and in solving ethical dilemmas and promoting social justice; The roles and practices of auditing, auditing firms, and auditors in corporate decisions and organizational and social assessments; Accounting regulation, its challenges, developments, and impacts; Finance and Capital Markets The role of accounting in the capital formation process, including its impact on financial markets (national and international); The importance of accounting in investment decision-making, ensuring the integrity of the capital market, and managing investors' risk; The impact of accounting on the economy’s pricing of assets and the issuance of corporate debt. Accounting and Public Finance Accounting information, its processes and communication, and its impact on political and economic decisions of the various actors that make up organized society; The role of accounting in the development of public services by governmental entities and the third sector, at different levels (local, national, and transnational); Sustainability, Environmental Accounting and Social Reports Corporate Social Responsibility, its actors, processes and interrelationships as necessary elements for sustainable development; Environmental accounting and its role in sustainable development and environmental management; Financial, social, and environmental impacts of sustainable development policies; Accounting, trading, and carbon credit markets. Accounting education and research Accounting teaching and its challenges, from the curricular structure to the quality of education and its methods; The use of new technologies in teaching; Educational challenges in the area involving inclusion, choice, and permanence in courses; Teaching and training for undergraduate courses; Teacher training in postgraduate accounting courses; Analysis of academic production in accounting and discussion of new research fronts. Accounting Profession The role of accounting information in establishing democratic relationships in the work environment, and in organizations’ staff management; Gender and class issues, the accounting profession and its exercise in different work environments Research that highlights the historical role of accounting, its social character, and its role in building organizations as we know them. Reassessments of the role of accounting, of information, and of the accounting profession in the face of technological innovations; Marketing Marketing strategy, focusing on studies that approach the accounting activity, such as measuring financial and economic marketing results, and the influences of marketing activities on the value of companies, in addition to topics that deal with broader practices of marketing in private and public organizations and companies; Consumer behavior and its impact on marketing, focusing on both qualitative and quantitative approaches, as well as different theoretical frameworks to explain the consumer phenomenon; Critiques in marketing, focusing on studies that present different epistemological perspectives to explain the phenomenon of consumption. Diversity and Inclusion in Accounting Spaces Investigations into gender, sexuality, social class, races, ethnicities, ageism, ableism, different cultures and religions, (re)production of inequalities in the accounting profession, symbolic and non-symbolic violence, intersectionality, and imbrication. Studies in indigenous and quilombola communities, reflections on forms of colonialism, subaltern voices in accounting, and subaltern knowledge. Impact of diversity policies, diversity management, and inclusion of different social groups, accounting as a tool against social inequalities. Investigations that discuss forms of emancipatory, utopian, and visionary accounting, empowerment practices, regimes of (in)equity, policies, and initiatives related to motherhood/fatherhood, queer pedagogy, and queer perspectives. Importance of inclusion and diversity in the development of people, groups, organizations, and society, with an approach to LGBTQIA+ practice, ethical practice, and feminist leadership. Theoretical, bibliographical studies, literature reviews, and other forms of writing, such as feminist writing that addresses diversity and inclusion in accounting spaces.

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Subject Classification