Accounting and Financial/Non-financial Reporting Developments
A special issue of International Journal of Financial Studies (ISSN 2227-7072).
Deadline for manuscript submissions: 31 December 2024 | Viewed by 10332
Special Issue Editors
2. Higher Institute of Accounting and Administration, Aveiro University, 3810-193 Aveiro, Portugal
Interests: accounting standards; disclosure of financial and non-financial information; social responsibility; integrated reporting; impression management; sustainability; corporate governance; intellectual capital; Era 5.0
Special Issues, Collections and Topics in MDPI journals
Interests: intellectual capital; knowledge management; accounting; accountability; sustainability; corporate social responsibility; Era 5.0; financial and non-financial reporting
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
Currently, in the so-called 5.0 Era, accounting and, consequently, financial as well as non-financial reporting have been subject to major developments, mainly to accommodate new market demands. A wider and more demanding target audience, which calls for financial reports focused mainly on relevant information and non-financial information, such as on sustainability or intellectual capital, as well as on the advancements in information technologies, are crucial factors for the future of accounting and, thus, financial as well as non-financial reporting.
As society evolves, stakeholders increasingly demand accountability and the transparency of companies' activities, thus broadening the scope of accounting and reporting to respond to market developments.
This Special Issue addresses the new trends regarding the development of accounting and financial/non-financial reporting. It is focused on, among other areas, sustainability issues, the impact of new technologies, the role of intangible resources, new measurement models, and the different factors that influence financial/non-financial disclosure. Articles aiming to address these topics in any context are welcomed for publication in this Special Issue.
Dr. Graça Azevedo
Prof. Dr. José Vale
Guest Editors
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. International Journal of Financial Studies is an international peer-reviewed open access quarterly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1800 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
- financial information
- information technologies
- non-financial information
- sustainability
- Era 5.0
