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Analysis of institutional authors

Blanco, Jose Luis UciedaAuthorCabalgante, Beatriz SantosCorresponding AuthorFunez, Domi RomeroAuthor

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The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative Analysis

Publicated to:Revista De Contabilidad-Spanish Accounting Review. 28 (1): 165-179 - 2025-01-01 28(1), DOI: 10.6018/rcsar.437971

Authors: Blanco, Jose Luis Ucieda; Cabalgante, Beatriz Santos; Funez, Domi Romero

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Abstract

This paper examines the persistence of national/local institutions in accounting settings, where standards are global/international (or convergent). This poses the question of how these institutions adapt to a changing environment and what factors shape their structure. We provide updated information on 17 National Accounting Standard Setters (NASS) from 15 EU countries plus Australia and USA. The results reveal the four most relevant dimensions of each NASS (nature, organization, financing, and transparency) and identify two main models of NASS (public and private). The paper also discusses potential applications of this data, mainly to examine whether (and how) certain institutional factors could enhance the quality of financial reporting. (c) 2025 ASEPUC. Published by EDITUM- Universidad de Murcia. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

Keywords

Accounting regulationAccounting standardsHarmonizatioHarmonizationInstitutional differencesNational standard setters

Quality index

Bibliometric impact. Analysis of the contribution and dissemination channel

The work has been published in the journal Revista De Contabilidad-Spanish Accounting Review due to its progression and the good impact it has achieved in recent years, according to the agency Dialnet (Dialnet Métricas). In the year of publication of the work, 2025, thus managing to position itself as a Q1 (Primer Cuartil).

Notably, the journal is positioned in the Quartile Q3 for the agency WoS (JCR), in the category Business, Finance, in the Quartile Q3 for the agency Scopus (SJR), in the category Accounting, classified as A in other national agencies such as CIRC, classified as C by the agency AGUAR.

Independientemente del impacto esperado determinado por el canal de difusión, es importante destacar el impacto real observado de la propia aportación.

Según las diferentes agencias de indexación, el número de citas acumuladas por esta publicación hasta la fecha 2025-06-05:

  • WoS: 1
  • Scopus: 1

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-06-05:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 7 (PlumX).

It is essential to present evidence supporting full alignment with institutional principles and guidelines on Open Science and the Conservation and Dissemination of Intellectual Heritage. A clear example of this is:

  • The work has been submitted to a journal whose editorial policy allows open Open Access publication.
  • Additionally, the work has been submitted to a journal classified as Diamond in relation to this type of editorial policy.
  • Assignment of a Handle/URN as an identifier within the deposit in the Institutional Repository: https://repositorio.uam.es/handle/10486/718044

Leadership analysis of institutional authors

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: First Author (UCIEDA BLANCO, JOSE LUIS) and Last Author (ROMERO FUNEZ, DOMINGA).

the author responsible for correspondence tasks has been SANTOS CABALGANTE, BEATRIZ.