Emerging themes in accounting, finance, and actuarial sciences

It is intended for critical and interdisciplinary research, examining accounting, financial, and actuarial practices as social instruments that can either perpetuate inequalities or promote justice and equity. To achieve this, it is essential to integrate knowledge from fields such as Sociology and History, to offer innovative perspectives. This research area prioritizes investigations that: (1) examine the role of these practices in shaping socioeconomic structures, challenging dominant narratives and exposing colonial and post-colonial influences; (2) explore how these practices both impact and are impacted by issues of gender, race, and class; (3) analyze professionals in these fields as a group, revealing how social, political, and economic contexts shape their identities and practices; (4) investigate the semantic transformations of fundamental concepts, demonstrating how seemingly stable terms reflect shifts in practices, economic structures, and power relations. This research area values both the prevailing meanings and those that have been marginalized, critically questioning the interests behind these struggles. This approach uncovers the complexities that shape technical language in different contexts, deepening our understanding of these disciplines as socially situated and contested practices. If the authors have doubts about the compliance of their works with the research guidelines of the journal, they may contact the Editor-in-Chief (recont@usp.br).