Editorial
DOI:
https://doi.org/10.11606/rco.v3i7.34746Keywords:
Accounting, Accounting Science, Accounting disclosure, Sustainability, Risk management, Management control, InterdisciplinarityAbstract
This editorial presents Volume 3, Issue 7 (September–December 2009) of RCO – Revista de Contabilidade e Organizações, published by the Department of Accounting of the School of Economics, Business Administration and Accounting at the University of São Paulo at Ribeirão Preto (FEA-RP/USP). The issue reaffirms the journal’s commitment to disseminating relevant research in Accounting from a multidisciplinary and interdisciplinary perspective, with the aim of bringing scientific knowledge closer to its practical application in society.
The issue brings together studies addressing a range of topics related to Accounting and organizational management. These include tax burden disclosure in Brazilian electricity companies; the use of Simons’ Levers of Control framework in the international literature; sustainability reporting and disclosure according to the Global Reporting Initiative (GRI) guidelines; socio-environmental performance in the Brazilian steel industry; factors influencing the indebtedness of Brazilian states; operational risk management in a credit cooperative; the feasibility of action research in Accounting; and Accounting professors’ perceptions of interdisciplinary attitudes.
Taken together, the studies address issues related to accounting transparency and disclosure, sustainability, risk management, public finance, management control systems, research methods, and interdisciplinarity in Accounting education. The editorial concludes by acknowledging the contribution of the researchers and collaborators involved in the issue and wishing readers an enjoyable and productive reading.
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