CONTABILITA : Journal of Accounting and Finance is intended to be the journal for publishing articles reporting the results of accounting and finance research. CONTABILITA : Journal of Accounting and Finance invites manuscripts on various topics including, but not limited to, functional areas of International and Financial Accounting; Management and Cost Accounting; Taxation; Auditing; Accounting Information Systems; Accounting Education; Environmental and Social Accounting; Accounting for Non-Profit Organisations; Public Sector Accounting; Corporate Governance; Ethical Issues in Accounting and Financial Reporting; Corporate Finance; Financial Management; Strategic Management, Business and Entrepreneurship.