ISSN 1808-057X online version



Basic Information

Revista Contabilidade & Finanças - RC&F is an open acess journal, free of charges for authors and readers, published every four months and held by the Department of Accountancy and Actuarial Sciences at the University of São Paulo School of Economics, Business Administration and Accountancy. The journal is aimed to disseminate research developed by faculty members, researchers and graduate and undergraduate students from Brazil and other countries. Under its previous name Caderno de Estudos, the journal has been published since 1989, with financial support from FIPECAFI – Foundation Institute for Accounting, Actuarial and Financial Research. Since Vol. 23, in 2012, the journal has been concomitantly published online both in Portuguese and in English. RC&F has been classified as A2 according to the QUALIS CAPES for the areas of business administration, accounting and tourism. Research in January 2017.


Indexed in:

Scopus – Elsevier


EBSCO Publishing


Gale - Cengage Learning




SIBiUSP – Sistema Integrado de Bibliotecas Universidade de São Paulo


Redalyc - Red de Revistas Científicas de América Latina, el Caribe, España y Portugal


SPELL - Scientific Periodicals Eletronic Library


Base Atena






Clarivate Analytcs


ISI Web of Science





Intellectual Property

The content of the article(s) published in the RC&F are of the entire liability of the authors, including with regard to the truth, updating and accuracy of data and information. The authors shall assign the rights in advance to the Review, who adopts the CC-BY system from Creative Commons license. Read more in



The Journal is funded by:

National Counsel of Technological and Scientific Development – CNPq.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior – CAPES.

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The Institute for Accounting, Actuarial and Financial Research - FIPECAFI.

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Sistema Integrado de Bibliotecas Universidade de São Paulo - SIBiUSP.

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