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.
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:
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 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:
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.
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/
RC&F works within the following editorial structure: (i) Editorial Board, (ii) Scientific Editorial Committee, (iii) Editor-In-Chief, (iv) Associate Editors and (v) ad hoc reviewers. The communication with this structure occurs through the EAC department and SciELO websites.
RC&F Editorial Board consists of twelve members, including outstanding researchers and faculty members from the Accounting, Controllership, Actuarial Science and Finance academic communities. The Council of the Department of Accounting and Actuarial Sciences at FEA-USP is responsible for proposing and approving candidate board members.
The Editor-in-chief and Associate Editor participate in board meetings in terms of voice, but do not vote on deliberations.
Members of the Editorial Board work on a two-year renewable mandate.
Read more about in: http://rcf.fea.usp.br/index.php/editorial-structure-2/
Research line: Management accounting and controllership
Research line: Financial accounting
Research line: Financial market e companies/stakeholders integration
Research line: Education and Research in Accounting, Finance and Actuarial Sciences
Research line: Actuarial science
Research line: Emerging themes in Accounting, Finance and Actuarial Sciences
Research line: Researches developed within the Hispanic areas
Ad-Hoc Associate Editors
Research line: Financial accounting
Research line: Financial market e companies/stakeholders integration
Scientific editorial board
Portuguese language review
English and Spanish language review
English language translation
Graphic design production
Scope and policy
Scope and research areas
The research guidelines that implement the focus of publication are:
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.
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.
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.
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.
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.
Includes works on innovative themes, approaches, methodologies or which may have an interdisciplinary character, which does not fall within the previous lines.
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.
Publication ethics policy
It is divided into:
Upon acceptance of an article, authors will be asked to complete the “Statement of Original Authorship” and “License for Reproducing and Translating a Copyrighted Work.”
2. Creative Commons
The use of a Creative Commons license and CC-BY, always giving credit to the authors and the journal with regard to the research.
3. Research funding
When the research that has led to the submitted article is funded by some organization, this fact should be informed by the authors at the time of submitting the paper, in the system ScholarOne.
4. Conflict of interest
If there is any conflict of interest between authors and any other person or entity, it should be informed by the authors at the time of submitting the paper, in the system ScholarOne.
5. Inadequate practices
In the case of identifying any potential misconduct, such as redundancy, plagiarism, problems regarding the use of databases, conflicts between authors, unexplained conflicts of interest, among others, once unsolved, should be discussed by the editors group. If this fails to solve the issue, a commission from the editors will be created to assess and decide on the issue and its existence and solution shall be reported to the Editorial Board. Internal politics will guide the sequence. In case of any doubts, the authors shall ask the Review by e-mail to the Editor-In-Chief.
Retractions shall be required when material inaccuracies are identified in articles already published.
6. Guidelines for authors, reviewers, and editors
Peer review, in all of its forms, plays a key role in the process to ensure the quality and integrity of academic research. This process largely depends on trust, and it requires that all individuals involved act in a responsible and ethical manner. The Ethical Guidelines of COPE for External Reviewers establish the basic principles and standards to which all reviewers must adhere in the peer review process. Among the ethical guidelines of COPE, we highlight the following:
External reviewers when deciding whether to accept the submission of an article:
External reviewers when and after assessing an article should:
Guidance for cases of human data collection through surveys, interview and experiments:
In cases of human data collection through surveys, interview and experiments it is essential for the authors to request consent to use the data before the answers are given. Similarly, it is essential for the researchers to keep the individual’s data confidential from any other agents. The researchers are entirely responsible for the storage and destination of the data and should ensure they are kept confidential.
Any need for additional clarification may be asked to the Editor-in-Chief and the Editorial Team (email@example.com).
Guidelines for manuscript submission
Rights and Permission
RC&F does not charge a fee for article submission. The submission of article(s) to RC&F implies the authorization of the author(s) for its publication, without payment of copyright.
Manuscript form and preparation
As a general rule, manuscripts should be structured as follows:
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.
Maximum 32 pages, including References, in a software compatible with Microsoft Office 2000 or superior for Windows, as follows:
Tutorials on Standards of the American Psychological Association (APA) available at: http://www.apastyle.org/learn/tutorials/index.aspx.