Involves the development of studies and research related to the aspects of identification, measurement, and disclosure of accounting information. Some of the principal elements are: accounting theory; corporate accounting; standard convergence; social balance sheet (value added statement, environment, human resources); intellectual capital; independent auditing; financial statement analysis; recognition of inflationary effects; tax accounting; corporate governance.
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).