Contabilidad Y Negocios is an international academic journal dedicated to advancing scientific research and practice in the field of accounting and management. Its mission is to promote academic exchange and knowledge dissemination worldwide and to be an authoritative reference in the field of accounting and business management in academia and practice. The journal covers a wide range of important areas, including management, current events in accounting, management accounting, auditing, banking and finance, and business ethics.

In management, topics such as organizational behavior, strategic management, leadership, and corporate innovation are explored to help academics and business people understand and respond to complex challenges in management practice. The current events section focuses on the latest developments in accounting standards and regulations and their impact on business operations and financial reporting. The Management Accounting section delves into core topics such as budgeting, cost control, and financial decision support, aiming to provide strong data support for decision makers. The audit section deals with audit technology, risk management and audit quality assessment, and is committed to improving the effectiveness and transparency of audit work.