Accounting and Financial/Non-financial Reporting Developments

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

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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.