ISSN 1806-4892 print version

ISSN 1983-0807 on-line version



Scope and Policy

RBGN only accepts unpublished articles by both foreign and Brazilian authors on national or international issues in the areas of Business Administration and Accounting (in accordance with the editorial scope). Articles must be written in Portuguese, English, or Spanish, preferably be of long-term relevance and significant for the scenario of corporate management. Priority is given to articles featuring a relevant theoretical contribution to the literature of Business Administration and Accounting.

Articles should be written in a clear, concise and objective style and be in accordance with the usual academic way of referring to concepts and ideas. As they write their articles, authors should focus on the methodological procedures, the way data were processed, and the conclusions, thus emphasizing the topics that contribute in the stricter sense to the area of business administration.

Submission Preparation Checklist
As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

General Guidelines
Scope: The thematic areas of the review, as defined by its Editorial Board, are: (I) Accounting and Controlling; (II) Strategy; (III) Finance; (IV) Personnel Management, and (V) Marketing.

Number of authors: A maximum of four authors per paper is allowed; authors may not be changed (removed, included or replaced) after the article has been submitted online. Authorship change requests will result in filing of the paper. If there is more than one author, please name the author in charge to whom our editorial correspondence may be sent and who will follow the submission process.

Authorship criteria: According to criteria adapted from ICMJE (1985), only authors may be designated as such who have sufficiently participated in the development of the work, from research design to its dissemination, thus being suitable to take public responsibility for its content. Authorship credits should be based exclusively on substantial contributions to:

(i)    the design, planning, analysis or interpretation of data;
(ii)   the writing of the article or its critical intellectual review;
(iii)  the responsibility for the final approval for publication of the article.

All those conditions (i, ii and iii) must be complied with. Minor contributions, such as suggestion of literature, data analysis, or assistance in publishing do not guarantee authorship credits. These and other contributions to the work may be recognized separately in the form of “acknowledgements”, according to the authors' decision. However, acknowledgements must be excluded from the article upon its submission. They may be added to the article after it was accepted for publication.

Contribution of each author
Each author should take responsibility for at least one component of the paper. If the article is aproved for publication, authors should indicate in the diagram below, what was the contribution of each.

This information will be available in publications as end notal in accordance with the Criteria, policies and procedures for admission and permanence of scientific journals in SciELO Brazil Collection.

Affiliation of authors: Upon submission of the paper, a biography of all authors containing ORCID, name, title, institutional affiliation, city/country of origin and academic title MUST be submitted in the form of additional documentation. Please rank authors according to the level of their involvement and contribution to the paper.

Identification of authorship and co-authorship: Articles may not mention the names of the author or co-authors, not even in the file properties. Should the author(s) be identified in the text, the reference list, or in the file properties, the article will be filed.

Originality of articles: Papers must be inedited, may not be under consideration for publication elsewhere and/or may not have been previously published by any other vehicle, except for papers published in conference proceedings and excerpts derived from theses and dissertations. Regarding previous publications in conference proceedings, only paper that contain substantial advances regarding the version presented at the event will be admitted. Concerning papers derived from theses and dissertations, the first author must also be the one of the original work, but other authors may be included. In both cases, the versions prior to the one submitted to RBGN should be mentioned (name, edition, place and date of the event) and (title, author, institution and year of the thesis/dissertation).

Plagiarism: Content of the signed articles are the sole and exclusive responsibility of the authors. Upon submitting an article, the author(s) warrant that it does not violate any copyright or any other right of any third party. RBGN uses CrossCheck (a plagiarism software program developed by iThenticate, on the initiative of CrossRef) to fight academic and professional plagiarism by checking the originality of submitted and published articles. Should plagiarism be detected in any article submitted to RBGN, the manuscript will be filed and the authors will not be allowed to submit other articles to the revue for a period of five years. For more information about CrossCheck, please access:

Translations: RBGN accepts articles in English, Portuguese and Spanish. However, publishing priority is given to English. Therefore, authors whose articles have been accepted for publication and that are written in Portuguese or Spanish are requested to send us an additional properly translated and revised English version of the text.

Indication of funding: articles approved for publication, that have received financial support and / or other incentives for research, must submit the appropriate thanks to insert such as a final note.

Additional Documentation

See supplementary documentation presented in full in


Form and  preparation of  manuscripts

See text formatting and text structure standards reproduced in full in Author Guidelines.


Send of the manuscripts

PLEASE NOTE: Before submitting your paper to RBGN, please check the following items carefully:

  1. The paper and the structured abstract submitted are in Microsoft Word format and that their identity is not revealed in any way.
  2. All style standards, formats, and requirements outlined in the Author Guidelines are fully complied with.
  3. The manuscript is being submitted exclusively to RBGN, that it has never been published before and that it is not currently being evaluated by any other journal.
  4. The additional documentation was duly prepared and attached to the submission.
  5. The authors have read the submission guidelines and agree with them, including ethical standards and copyrights

RBGN adopts the ScholarOne system for article submission and editorial flow management, in partnership with SciELO. Articles can be submitted in Portuguese, English or Spanish, observing the format and norms presented in Author Guidelines

Doubts inherent to this process can be clarified with the editorial secretary (

There are no fees for submission and evaluation of articles.

To submit an article, click here.


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