(Updated: 2021/06/16)

About the journal

 

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.

 

 

Evaluation

 

The Revista Contabilidade & Finanças (RC&F) seeks to evaluate the articles by focusing on the quality and experience of the researchers.

For this, the desk analysis process takes into account a set of relevant elements not only for the acceptance and publication of the article, but also for success in the citation.
The elements considered are:

1. Editor-in-chief send the article to the associated editor(s) using ScholarOne system. The elements that should be discussed among editors are:

  • Is it in scope?;
  • Attractiveness (elements that could make the article interesting for RC&F);
  • So what? (innovation);
  • Gap;
  • Problem;
  • Research question;
  • Hypotheses;
  • Referential and construct;
  • Methodology;
  • Outliers (if applicable); and
  • Formal writing questions.

2. Editor-in-chief and associated editor (s) analyze the elements mentioned and decide whether the article will be forwarded for peer review or not.
The journal establishes goals, in terms of deadlines, for the development of activities. In 2018, the goals are:

  • Desk: 90% of submissions must be finished within 30 days;
  • Review: 90% of submissions must be finished within 180 days.
The final step is when the article is sent to the reviewers or when it is informed to the authors who do not have continuity of analysis.

 

When the article is sent to the reviewers:
1. The reviewer has a deadline to answer whether or not he accepts;
2. When accepting the invitation, the reviewer will have a deadline, which may be extended depending on their availability;
3. Points to be reviewed by the reviewers:

  • Strong points;
  • Weaknesses;
  • Suggestions about the theme, methodology and methods, as well as the literature that supports research and findings; and
  • The results, if derived from the research findings.
 
 

 

Indexed in:

 

Scopus – Elsevier

http://www.scopus.com

 

EBSCO Publishing

http://www.ebscohost.com

 

Gale - Cengage Learning

http://www.gale.cengage.com

 

ProQuest

http://www.proquest.com.br

 

SIBiUSP – Sistema Integrado de Bibliotecas Universidade de São Paulo

http://www.usp.br/sibi/

 

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

http://www.redalyc.org/home.oa

 

SPELL - Scientific Periodicals Eletronic Library

www.spell.org.br

 

Base Atena

www.atena.org.br

 

Latindex

www.latindex.org

 

DOAJ

www.doaj.org

 

Clarivate Analytcs

www.clarivate.com

 

ISI Web of Science

www.webofknowledge.com

Dimensions
www.dimensions.ai/

LatinRev
www.flacso.org.ar/latinrev

 

 

 

 

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 https://creativecommons.org/share-your-work/licensing-types-examples.

 

 

Sponsors

 

The Journal is funded by:

National Counsel of Technological and Scientific Development – CNPq.

Available in: http://www.cnpq.br/

 

 

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior – CAPES.

Available in: http://www.capes.gov.br

 

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

Available from: http://www.fipecafi.com.br/

 

 

Sistema Integrado de Bibliotecas Universidade de São Paulo - SIBiUSP.

Available in: http://www.usp.br/sibi/

 

 

 


Editorial Board

 

Editor-in-Chief

  Prof. Fábio Frezatti Ph.D. - Universidade de São Paulo, São Paulo, SP, Brazil - frezatti@usp.br  

 

Editorial Board

 

Editorial Board

Prof. Alan Sangster Ph.D. - Griffith University, Brisbane, QLD, Australia
a.j.a.sangster@btinternet.com

Prof. Alnoor Bhimani Ph.D. - The London School of Economics and Political Science, London, United Kingdom
a.bhimani@lse.ac.uk

Prof. Diogo Toledo do Nascimento Ph.D. - Universidade de São Paulo, São Paulo, SP, Brazil
dtoledo@usp.br

Prof. Edgard Bruno Cornacchione Junior Ph.D. - Universidade de São Paulo, São Paulo, SP, Brazil
edgardbc@usp.br

Prof. Isabel Maria Estima Costa Lourenço Ph.D. - ISCTE Instituto Universitário de Lisboa, Lisbon, Portugal
isabel.lourenco@iscte.pt

Prof. Joanna Ho Ph.D. - University of California, Oakland, CA, United States
jlho@uci.edu

Prof. Lee Radebaugh Ph.D. - Brigham Young University, Provo, UT, United States

radebaugh@byu.edu

Prof. Rubens Famá Ph.D. - Universidade de São Paulo, São Paulo, SP Brazil
rfama@usp.br


Prof. Salvador Carmona Ph.D. - IE Business School, Madrid, Spain
salvador.carmona@ie.edu


Prof. Sérgio de Iudícibus Ph.D. - Universidade de São Paulo, São Paulo, SP, Brazil
siudicibus@osite.com.br

Prof. Stephen Zeff  Ph.D. - Rice University, Houston, TX, United States
sazeff@rice.edu

Prof. Valmor Slomski Ph. D. - Universidade de São Paulo, São Paulo, SP, Brazil
valmor@usp.br

 

Editor-in-Chief


Prof. Fábio Frezatti Ph.D. - Universidade de São Paulo, São Paulo, SP, Brazil

frezatti@usp.br

 

Associate Editors

Research line: Management accounting and controllership
Prof. Claudio Wanderley Ph.D. - Universidade Federal de Pernambuco, Recife, PE, Brazil

claudiowanderley@hotmail.com

Research line: Financial accounting
Prof. Eliseu Martins Ph.D. - Universidade de São Paulo, São Paulo, SP, Brazil

emartins@usp.br

Research line: Financial market e companies/stakeholders integration
 Prof. Fernanda Finotti Cordeiro Ph.D. - Universidade Federal de Juiz de Fora, Juiz de Fora, MG, Brazil

fernandafinotti.cordeiro@ufjf.edu.br

Research line: Education and Research in Accounting, Finance and Actuarial Sciences
Prof. Jacqueline Veneroso Alves da Cunha Ph.D. - Universidade Federal de Minas Gerais, Belo Horizonte, MG, Brazil

jvac@face.ufmg.br

Research line: Actuarial science
Prof. Luís Eduardo Afonso Ph.D. - Universidade de São Paulo, São Paulo, SP, Brazil

lafonso@usp.br

Research line: Emerging themes in Accounting, Finance and Actuarial Sciences
Prof. David Carter Ph.D. - University of Canberra, Canberra, ACT, Australia

dbcarternz@gmail.com

Research line: Researches developed within the Hispanic areas
Prof. Hugo Arles Macias-Cardona, Ph.D. - Universidad de Medellin, Colombia
hmacias@udem.edu.co

 

Ad-Hoc Associate Editors

Research line: Financial accounting
Profa. Márcia Mendes de Luca Ph.D. - Universidade Federal do Ceará, Fortaleza, CE, Brazil

marciadeluca@ufc.br

Prof. Bruno Salotti Ph.D. - Universidade de São Paulo, São Paulo, SP, Brazil

brunofea@usp.br

Profa. Patrícia Siqueira Varela Ph.D. - Universidade de São Paulo, São Paulo, SP, Brazil

psvarela@usp.br

Research line: Financial market e companies/stakeholders integration

Prof. Luiz Felipe de Araújo Pontes Girão Ph.D. - TradersClub, São Paulo, SP, Brazil

felipe.pontes@tc.com.br


Profa. Andrea Maria Accioly Fonseca Minardi Ph.D. - Insper, São Paulo, SP, Brazil

minardi@insper.edu.br

Prof. Raquel de Freitas Oliveira Ph.D. - Fundação Escola de Comércio Álvares Penteado, São Paulo, SP, Brazil

raquel.oliveira@bcb.gov.br

Prof. Francisco Henrique Figueiredo de Castro Junior Ph.D. - Universidade de São Paulo, São Paulo, SP, Brazil

hcastro@usp.br

 

 

Scientific Editorial Board

 

Prof. Carlos Renato Theóphilo, Ph.D. - Universidade Estadual de Montes Claros, Montes Claros, MG, Brazil

crtheophilo@uol.com.br

Prof. Elionor Farah Jreige Weffort, Ph.D. - Fundação Escola de Comércio álvares Penteado, São Paulo, SP, Brazil

eweffort@gmail.com

Prof. Emiliano A. Valdez, Ph.D. - University of Connecticut, Storrs, CT, United States

valdezea@uconn.edu

Prof. Fernanda Chaves Pereira, Ph.D. - Pontifícia Universidade Católica do Rio de Janeiro, Rio de Janeiro, RJ, Brazil

fernanda@iag.puc-rio.br

Prof. Heitor Vieira de Almeida Neto, Ph.D. - Fundação Getúlio Vargas, Rio de Janeiro, RJ, Brazil

eb_halmeida@fgv.br

Prof. João Luiz Becker, Ph.D. - Universidade Federal do Rio Grande do Sul, Porto Alegre, RS, Brazil

joao.becker@ufrgs.br

Prof. Maria Thereza Pompa Antunes, Ph.D. - Universidade Presbiteriana Mackenzie, São Paulo, SP Brazil

teantunes@uol.com.br

Prof. Patrícia Pereira da Silva, Ph.D.  - Universidade de Coimbra, Coimbra, Portugal

patsilva@fe.uc.pt

Prof. Paul Embrechts, Ph.D.  - ETH Zürich, Zürich, Switzerland

embrechts@math.ethz.ch

Prof. Reinaldo Guerreiro, Ph.D. - Universidade de São Paulo, São Paulo, SP, Brazil

reiguerr@usp.br

Prof. Satoshi Sugahara, Ph.D. - Hiroshima Shudo University, Hiroshima, Japan

kokusai@js.shudo-u.ac.jp

 

 

 

Editorial Production

 

Editorial Assistants

Guilherme Viana - FIPECAFI, São Paulo, SP, Brazil

Regina Pereira - FIPECAFI, São Paulo, SP, Brazil

 

Portuguese language review

E.L. Freire Editora ME - São Paulo, SP, Brazil

Luiza Carvalho - Rio de Janeiro, RJ, Brazil

 

English and Spanish language review

E.L. Freire Editora ME - São Paulo, SP, Brazil

Fernando Effori - São Paulo, SP, Brazil

Sofie Tortelboom Aversari Martins - São Paulo, SP, Brazil

 

English language translation

E.L. Freire Editora ME - São Paulo, SP, Brazil

Fernando Effori - São Paulo, SP, Brazil

Kris Gillespie - Santos, SP, Brazil

 

Graphic design production

Letra1 - Serviços Editoriais - Porto Alegre, RS, Brazil

 

 

 


Instructions to authors

 

Scope and policy

 

Scope and research areas

Revista Contabilidade & Finanças (RC&F) publishes inedited theoretical development papers, theoretical-empirical studies, and thesis-support essays in Accounting, Controllership, Actuarial Sciences and Finance. The Journal accepts research papers in different paradigms and using various research methods, provided that they are consistent and relevant for the development of these areas. Besides research papers, its main focus, traditional papers and manuscripts in other formats that can contribute to communicate new knowledge to the community are also published. 

The research guidelines that implement the focus of publication are:

  • Management accounting and controllership

Refers to the field of research and studies on management accounting and controllership and their use in the organizations. Among the various themes of interest, it considers: management accounting; cost analysis and management; auditing of public, private, and third sector entities; tax planning and management; supply chain; strategic planning and budget control; management control systems; management information systems; assessment of investment projects; sustainability; controller career; among others. This line of research treats various organizations types, including startups.

  • Financial accounting

Involves the development of studies and research related to the aspects of identification, measurement, and disclosure of accounting information. Some of the principal elements are: accounting theory; corporate accounting; standard convergence; social balance sheet (value added statement, environment, human resources); intellectual capital; governmental and third sector accounting; independent auditing; financial statement analysis; recognition of inflationary effects; tax accounting; corporate governance.

  • Financial market e companies/stakeholders integration

Covers studies and research aimed at conceptual and/or empirical aspects of the financial system markets (credit, exchange, monetary, and capital markets), as well as the relationships of taker and investor of resources, from the perspective of past and/or projected corporate performance, interest conflicts, transparency, governance, always linked to the accounting discussion.

  •  Accounting, controllership, actuarial and financial education and research

Refers to the investigation of models, methods, techniques and instruments aiming at the improvement in quality of the entire teaching/learning process, as well as the construction of scientific works in all areas of the accounting, financial, and actuarial sciences. Comprises: higher education; accountants education; international curriculum; teaching and learning process; learning styles and strategies; education technology; on-line education and virtual collaborative models; accounting epistemology; profile; entrance process; permanence and dropout in the higher education; egress progression; assessment of educational programs.

  •  Actuarial Sciences.

Covers themes related to risk management and social protection. Some of the principal areas are all of the modalities of insurance, basic security and complementary welfare, health, enterprise risk management and financial risk, finance and investments, demography and aging, and other research themes using actuarial techniques.

  • Emerging themes in accounting, finance, and actuarial sciences

Includes works on innovative themes, approaches, methodologies or which may have an interdisciplinary character, which does not fall within the previous lines.

  • Researches developed within the Hispanic areas

Aims to become a meeting point between researches carried out in the Hispanic, Brazilian, and Anglo-Saxon areas, based on articles written in the area.

In case of doubts about whether your papers fit into the research areas of RC&F, feel free to send a query letter to the Editor-In-Chief.

Target public

The target public of RC&F mainly comprises faculty members, researchers, professionals and students of the áreas of Accounting, Finance and Actuarial Sciences.

Publication ethics policy

To check our publication ethics policy, please access http://www.rcf.fea.usp.br/english/pep.aspx


Unacceptable practices like plagiarism, publication in more than one journal, fraudulent use of data, non or improper attribution of co-authorship, among other unethical practices, will be treated by an ad hoc commission, preferably defined among scientific board members. When confirmed, such practices will entail the following consequences:

  1. In case of previously checked publications: the publication will be withdrawn (through a bar written WITHDRAWN) and the research ethics procedure commission will define the period during which the involved authors will not be allowed to publish in the journal.
  2. In case of manuscripts under analysis: the authors will be contacted, the manuscripts will be returned and the research ethics procedure commission will define the period during which the authors will not be allowed to publish in the journal.

Conflicts of interest must be disclosure for the Journal.

The commission will take into account the orientations in the RC&F Regimen and will incorporate the experiences of the COPE - Committee on Publication Ethics.

Guidelines for manuscript submission

To check our guide for authors, please access http://www.rcf.fea.usp.br/english/Guide_authors.aspx

 

1. Papers are analyzed through the triple blind review system, in which: (i) the author does not know who the reviewer is; (ii) the reviewer does not know who the author is; and (iii) the associate editor does not know who the author is, but knows who the reviewer is.

2. Papers are analyzed for scope (editorial line), depth and clarity of the presented idea, as well as accessibility to readers (faculty members, executives, graduate and undergraduate students and Accounting, Controllership, Actuarial Science and Finance experts).
It is very relevant that authors indicate what gap they want to address, the contribution of the paper, the applicability of the knowledge presented. These elements help the reviewers and editors in their assessment.

3. The manuscript should be original, i.e. it should not have been forwarded for publication to any other publication vehicle in Portuguese or any other language. In case the manuscript was previously disseminated in congress annals, indicate the event name and place.

4. The maximum number of authors is five. Upon publication, the list of authors will be disseminated in the other indicated upon submission.

5. Authors are fully and exclusively responsible for the contents. Copyright should be transferred to the Department of Accountancy and Actuarial Science at FEA/USP in advance.

6. Originals will be published in Portuguese and English. Papers will only be accepted if authors agree with the translation of their paper to English, or from English to Portuguese, to be provided for by RC&F with a view to publication in the same journal.

7. Exceptionally, studies written in Spanish can be accepted. In this case too, the translation of the paper too English will be provided.

8. Independently of the number of reviews, authors can only consider that their papers will be published after receiving the information that their manuscript HAS BEEN APPROVED.

9. Submissions that do not comply with established formal guidelines will be returned.

10. In case of review, the authors are expected to return the file with review marks, accompanied by a letter to the editor and reviewers, explaining the changes made.

 

 

Manuscript form and preparation

 

Structure

As a general rule, manuscripts should be structured as follows:

  • Title: the title must have a maximum of 100 characters counting spaces and should be sufficiently specific and descriptive.

Resumo: Abstract: Charts, lists, tables, graphs, illustrations, equations and formulas shall not be used, or shall abbreviations, acronyms, symbols and citations. The text of the Abstract shall have a length of at least 250 and at most 300 words. The distribution of the 300 words is based on the authors' judgment of what they consider relevant for the understanding and use of the articles.
The expected content shall be on topics and in the order placed below:

Results and contributions: (text...);
Purpose: (text...);
Gap: (text...);
Relevance: (text...);
Impact: (text...); 
Methodology: (text...).

 
  • Keywords: in the language of the text, up to five of the best known descriptors in the area, separated by comma and ending with a period.
    Example: Keywords: ethics, ethics code, management.
  • Introduction.
  • Development (identifying specific sub-sections).
  • Conclusion.
  • Bibliographical references: citations in the body of the article shall be completed in the bibliographical references at the end of the text and in alphabetical order, in accordance with the 6th edition of American Psychological Association (APA) standards.
  • No footnotes shall be added to the structure of the studies.

Format:

  • Maximum 32 pages, including References, in a software compatible with Microsoft Office 2000 or superior for Windows, as follows:
    • Font: Times New Roman; size 12 (for texts) and 10 (for tables, figures and footnotes).
    • Flush: justified for paragraphs, with a one-centimeter indentation on the first line.
    • Spacing: double space for the text, including formulae; and simple for tables and figures.
    • Page number: upper right corner.
    • Margins: 2.5 cm (upper, lower, right and left).
    • Paper size: A4 (21.0cm x 29.7cm).
    • Abbreviations: upon the first occurrence in the text, the full version of the name should precede the abbreviation, placed between brackets.
      Example: Universidade de São Paulo (USP).
    • Table: only this term should be used, in the title, for quantitative and/or qualitative data presented in the form of lines and columns (do not use the term “picture”). Tables should be numbered in the order of their appearance, with a heading to explain: what is represented, when and where it happened. The title should be placed on top of the Table, in compliance with APA standards.
      Example: Table 1 Descriptive statistics for sample with data based on December.
    • Figure: only this term should be used in the title for images (do not use “illustration”, “graph”, “organizational chart” etc.). The title should be placed below the image, preceded by the word Figure and a number to indicate their order of appearance in the text, in Arabic numerals, in compliance with APA standards.
      Example: Figure 1 Inherent institutionalization processes.
    • Equation: shall allow editing in a software application compatible with Microsoft Office 2000 or higher for Windows, i.e. text shall not appear as an image.
    • Acronyms: when these appear for the first time in the text, the form of the names shall precede the acronyms, placed in brackets. E.g.: University of São Paulo (USP).
    • Tables, eigures and equations should permit editing in software compatible with Microsoft Office 2000 or superior for Windows.

Tutorials on Standards of the American Psychological Association (APA) available at: http://www.apastyle.org/learn/tutorials/index.aspx.

 

 

Submission of original manuscripts

 

Manuscripts should be forwarded through the Revista website, available http://www.rcf.fea.usp.br/english/article.aspx or at the ScholarOne website, available at https://mc04.manuscriptcentral.com/rcf-scielo

 

 

Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Av. Prof. Luciano Gualberto, 908 - prédio 3 - sala 118, 05508 - 010 São Paulo - SP - Brasil, Tel.: (55 11) 2648-6320, Tel.: (55 11) 2648-6321, Fax: (55 11) 3813-0120 - São Paulo - SP - Brazil
E-mail: recont@usp.br