Revista De Contabilida-Spanish Accounting Review is an academic journal dedicated to the field of accounting, renowned in the international accounting research community for its openness and diversity. The journal places special emphasis on papers that provide an in-depth and critical analysis of accounting theory, research methods, policy development, and practical applications.

The purpose of the journal is to promote academic dialogue within the accounting discipline and to encourage the adoption of different research paradigms and methodologies. This diversity and flexibility is reflected in the types of papers accepted by the journal, which include both empirical research and theoretical discussion. The journal particularly welcomes research that adopts an interdisciplinary approach, which may combine the theory and practice of accounting, economics, management, law, and other related fields to provide a new perspective and understanding of the field of accounting.