Accounting & Finance, a close relationship

摘要

I have the habit of saying that accounting is thegrandmother of finance and, as such, should be respectedand understood by all who venture to test and reinventfinancial theories. For this edition, I was given the task ofwriting an editorial that seeks to highlight the umbilicalrelationship between accounting and finance, a topicwithin the “Financial market and companies/stakeholdersintegration” research line of this Journal, which I have theprivilege of coediting. As a researcher currently workingin economics, I have given myself the poetic freedom ofalso relating that area of study to accounting and finance.