Revista Contabilidade & Finanças
Brief Background
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Accounting & Finance Review (Revista Contabilidade & Finanças [RC&F]) is a continuous publication, with four-monthly closures, open access, free for authors and readers, and linked to the Department of Accounting and Actuarial Science of FEA/USP. The journal is a continuation of the Caderno de Estudos, published since 1989, and has the financial support of FIPECAFI - Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras. It is published electronically, in English. RC&F is rated A2 according to the Qualis/CAPES classification in the field of Administration, Accounting, and Tourism. In addition, it holds a rating of 1 in the AJG Ranking, the ABS list of the Chartered Association of Business Schools (CABS). The mission of RC&F is to disseminate unpublished and relevant scientific production in the area of Accounting, Finance, Actuarial Science and related areas, produced by professors, researchers, students and professionals from Brazil and abroad, selected exclusively based on quality and effective contribution to the development of scientific knowledge in these fields. |
Open Access
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This journal follows the Open Access model, allowing unrestricted virtual access (including financial restrictions) to all scientific texts published by the journal.
Open access is the condition in which the copyright holder of an academic work grants usage rights to third parties through an open license (Creative Commons Attribution, CC-BY), allowing free immediate access to the work and authorizing any user to read, download, copy, distribute, print, search, or link to the full texts of the articles, crawl them for indexing, pass them as data to software, or use them for any other lawful purpose. |
Open Science Compliance
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This journal follows the Gold Open Access model. The Open Science movement advocates guidelines for collaborative, shared and public scientific practice. In line with these principles, RC&F adopts several practices, including a free access policy, a code of good practice for editors and the use of social networks to disseminate published work. It also requires a clear specification of individual contributions in articles with multiple authors. RC&F accepts to evaluate manuscripts previously deposited on recognized preprint servers. Furthermore, our Journal suggests to the authors of approved articles the publication and dissemination of their articles on preprint platforms for visibility purposes, such as SSRN and SciELO Preprints, in addition to providing a questionnaire, at the article submission stage, for the authors to indicate the availability of sharing the data used in the research. RC&F suggests to the authors of approved articles the publication and dissemination of their articles on preprint platforms, such as SSRN and SciELO Preprints, in addition to providing a questionnaire, at the article submission stage, for the authors to indicate the availability of sharing the data used in the research. It is also suggested that authors make available research data and other study materials, in cases where this availability does not violate ethical and confidentiality issues. In line with open science guidelines, the RC&F also offers authors and reviewers the option of conducting peer review in an open or blind manner, allowing or not the identification of participants. The disclosure of the name can be authorized by the authors during the submission of the article and by the reviewers when filling out the Open Science Statement. RC&F does not disclose or publish evaluation and/or decision reports. The contribution of section editors is duly acknowledged in published articles, while reviewers receive a statement of the opinion provided for the manuscript and can validate their activity on Publons or Reviewer Credit. Authors are expected to use the CRediT Taxonomy (available in the manuscript submission system) to specify the participation of all authors of the article, considering that each co-author has an active participation both in the discussion of the results and in the review and approval of the final version of the work. |
Publication Ethics
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The ethics policy governs the relationships between the various agents in the publication of scientific articles. It does not intend to exhaust the subject, but to address the most relevant aspects, including operational ones, in the relationship between editors, authors, reviewers, readers and the community in general. In this sense, it is aligned with the guidelines of the Committee on Publication Ethics (COPE) - of which it has been a member since 2018 -, the Scientific Electronic Library Online (SciELO), the São Paulo Research Foundation (FAPESP) and the National Association of Research in Administration (ANPAD). |
Scope
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RC&F’s main objectives are: To disseminate relevant knowledge in the areas of Accounting, Finance, Actuarial Science and related areas; To instigate and provoke reflections on topics relevant to the area, the academic community and society; and To have national and international recognition as a vehicle for communicating research. |
Archiving and digital preservation
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Indexing Sources
Directories
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10th Edition of Cabell's Directory of Publishing Opportunities in Management LATINDEX - Sistema regional de información en línea para revistas científicas de América Latina, el Caribe, España y Portugal ULRICH’S PeriodicalsDirectory |
Bibliographic Journal Information
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Websites and Social Media
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LinkedIn: Revista Contabilidade & Finanças |
Preprints
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RC&F accepts to evaluate manuscripts previously deposited on recognized preprint servers. Furthermore, our Journal suggests to the authors of approved articles the publication and dissemination of their articles on preprint platforms for visibility purposes, such as SSRN and SciELO Preprints, in addition to providing a questionnaire, at the article submission stage, for the authors to indicate the availability of sharing the data used in the research. |
Reasons for Desk Rejection
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Some of the main reasons why submissions are commonly rejected during the desk review stage (rejection without being sent to external peer reviewers) include cases where the article:
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Peer Review Process
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RC&F peer review process has a few steps: Desk analysis stage: The Editor-in-Chief forwards the article to the Associate Editor(s), via the ScholarOne system. Among some of the elements discussed between the editors are: scope; attractiveness; importance of the problem or research question; hypotheses; theoretical, practical and/or social contributions; target audience; reference and construct; methodology; among others. The Editor-in-Chief and Associate Editor(s) analyze whether the article will be forwarded to a peer review round or not, thus ending the desk stage. Peer review stage: if the article is forwarded for review, at least two reviewers will be invited to issue an opinion on the article, which may be rejection, revision or approval. After the reviewers' analysis, the Editor-in-Chief decides whether the article will be rejected, approved for publication or should be returned to the authors for adjustments and the start of a new round of reviews. Authors' revision stage: if the article is returned to the authors for adjustments, they must subsequently submit a new version of the article in three files: (i) version without change marks; (ii) version with change marks; (iii) report of responses to reviewers and editors. A new round of reviews will be initiated, and the process repeats until the editors reach a final decision to reject or approve.
The RC&F peer review process is triple blind, where (i) Associate Editor(s) do not know who the authors are; (ii) reviewers do not know who the authors are; and (iii) authors do not know who the reviewers are. RC&F does not disclose or publish evaluation and/or decision reports. The contribution of area editors is duly acknowledged in published articles, while reviewers receive a statement of the opinion provided for the manuscript and can validate their activity on Publons or Reviewer Credit. Articles submitted to special calls from the RC&F may follow their own specific evaluation procedures, as detailed in the respective call. |
Open Data
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RC&F provides a questionnaire at the article submission stage (RCF – Open science statement) for the authors to indicate the conditions for sharing the data used in the research. The Journal also indicates access to some links for further information regarding the open data policy and the availability of research data. |
Fee Charging
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RC&F does not charge submitting or publishing fees. Submission of articles to the RC&F implies authorization by the author(s) for publication, without payment of copyright. |
Ethics and Misconduct, Correction and Retraction Policy
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In the case of identification of potential inappropriate practices, such as redundancy, plagiarism, problems with the use of databases, conflicts between authors, unclear conflicts of interest, among others, once not resolved, they should be discussed in the Editors group. If the issue is still not resolved, a committee will be created for the editors to evaluate and decide on the problem and its existence and proposed solution will be communicated to the Editorial Board. Internal policy will guide the sequence and involvement. In case of doubt, authors should send their questions to the journal by email to the Editor-in-Chief. Retractions will be required when relevant inaccuracies are identified in already published articles.
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Policy on Conflict of Interest
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Conflicts of interest may be of a personal, commercial, political, academic or financial nature. Conflicts of interest may arise when authors, reviewers or editors have interests that may influence the preparation or evaluation of manuscripts. When submitting the manuscript, authors are responsible for acknowledging and disclosing financial or other conflicts that may have influenced the work. If there is, even potentially, a conflict of interest, the author(s) must inform it in a separate document signed and attached to the submission platform. For more information, see: Disclosure of Financial and Non-Financial Relationships and Activities, and Conflicts of Interest. |
Adoption of similarity check software
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RC&F uses the CrossRef Similarity Check system, developed by iThenticate, to support the verification of misconduct in submitted research. All texts undergo similarity verification as soon as they are submitted via the ScholarOne system. The text may be returned to the authors requesting clarification or requesting re-adaptation to adjust direct and/or indirect citations, depending on the case. |
Adoption of software using Artificial Intelligence resources
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This journal follows the recommendations of the Committee on Publication Ethics (COPE), established in the Best Practice Guidelines for Journal Editors and conditions of use of Artificial Intelligence: Authorship and AI tools. For more information, see the Guide to the Use of Artificial Intelligence Tools and Resources in Research Communication on the SciELO Network. |
Statement on the Use of Generative AI in Scientific Writing
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The use of Artificial Intelligence (AI) and Generative AI tools in academic manuscript preparation is becoming increasingly common. However, it is essential to ensure that such use is transparent, ethical, and does not compromise academic integrity. Authors must declare the use of generative artificial intelligence (AI) in scientific writing at the time of article submission. The following guidelines refer exclusively to the writing process, not to the use of AI tools for data analysis and interpretation as part of the research process: Generative AI technologies and AI-assisted tools should be used solely to improve the readability and language of the manuscript. The use of such technology must be under human supervision and control. Authors must carefully review and edit the results, since AI may produce authoritative-sounding content that is incorrect, incomplete, or biased. Authors are ultimately responsible and accountable for the content of their work. AI tools and AI-assisted technologies must not be listed or cited as authors or co-authors, as authorship implies responsibilities and attributions that only humans can fulfill. The use of generative AI and AI-assisted technologies in scientific writing must be declared through a statement at the end of the manuscript, at the time of submission. This statement will be included in the published version and should appear in a new section before the references list. Example: Section title: Statement on the use of generative AI and AI-assisted technologies in the writing process. Statement: During the preparation of this work, the author(s) used [NAME OF TOOL/SERVICE] for the purpose of [SPECIFY PURPOSE]. Following the use of the tool/service, the author(s) reviewed and edited the content as necessary and assume full responsibility for the content of the published article. This declaration does not apply to the use of basic tools such as grammar, spelling, and reference checkers. If there is nothing to declare, this section need not be included. |
Gender and Sex Issues
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The editorial team of RC&F, in addition to the authors who publish in the journal, must always observe the guidelines on Sex and Gender Equity in Research (SAGER). The SAGER guidelines comprise a set of guidelines that guide the reporting of information on sex and gender in study design, data analysis and results and interpretation of findings. In addition, RC&F observes the gender equity policy in the formation of its editorial board. |
Ethics Committee
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In cases of research submitted to the Research Ethics Committee (Comitê de Ética em Pesquisa [CEP]), the author must hide the number of the Certificate of Presentation of Ethical Appreciation (CAAE), informing us only: CAAE "xxxxxx", the numbering being disclosed only when the article is approved for publication. In cases of collecting human data through questionnaires (surveys), interviews and experiments, it is essential that the authors ask for consent to use the data before the answers are started. Similarly, it is essential that researchers maintain the confidentiality of individual data against any agents. The storage and destination of the data are the sole responsibility of the researchers, who must ensure their confidentiality. |
Copyright
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Authors of articles published by RC&F retain the copyright of their works, licensing them under the Creative Commons Attribution CC BY 4.0, which allows articles to be reused and distributed without restriction, as long as the original work is correctly cited; the authors grant RC&F the right of first publication. |
Intellectual Property and Terms of Use
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The content of the articles published in the RC&F is the sole responsibility of the author(s), including the veracity, updating and accuracy of the data and information. The authors grant RC&F the right of first publication, which adopts the CC BY 4.0 system of the Creative Commons license. All content in the RC&F and articles published therein, except where otherwise specified, are licensed under theCreative Commons Attribution. Authors of articles published by RC&F retain the copyright of their works, licensing them under the Creative Commons Attribution license, which allows articles to be reused and distributed without restriction, as long as the original work is correctly cited. The data, opinions and concepts expressed in the articles, as well as the accuracy of the bibliographic references, are the sole responsibility of the author(s). RC&F encourages authors to self-archive their accepted manuscripts, publishing them on personal blogs, institutional repositories and academic social media, as well as posting them on their personal social media, as long as the full citation to the version of the journal/journal website is included. |
Sponsors and Funding Agencies
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General Editor-in-Chief
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Academic Editors-in-Chief
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Associate Editors
Management accounting and controllership
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Financial accounting
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Auditing and taxation
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Public sector accounting, finance, and auditing
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Financial market and companies/stakeholders integration
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Education and research in accounting, finance and actuarial sciences
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Actuarial science
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Emerging themes in accounting, finance, and actuarial sciences
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Researches developed within the Hispanic areas
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Ad Hoc Associate Editors
Management accounting and controllership
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Financial accounting
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Public sector accounting, finance, and auditing
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Editorial Board
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Scientific Editorial Board
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Editorial Production
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Types of Documents Accepted
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The RC&F publishes unpublished articles of theoretical development, theoretical-empirical works, essays, critical comments and models in the areas of Accounting, Controllership, Actuarial Science, Finance and related areas. It accepts works from different paradigms and methodologies, as long as they are consistent and relevant to the development of these areas. Articles can be submitted in Portuguese, English and Spanish. If approved, the texts are published in English, with an extended abstract in Portuguese. It is up to the authors to provide the translation of the text in the approved version. |
Guidelines for Systematic Review Articles
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The RC&F accepts articles that carry out systematic reviews or meta-analyses on topics aligned with the journal’s scope. Bibliometric articles, as well as those limited to descriptive or purely conceptual literature reviews, do not fall within the scope of the publication.
Review articles must include a literature review section that offers adequate contextualization of the study, clarifies existing knowledge and gaps in the field, and justifies the need for the review itself. This section contributes to defining the scope of the research, guiding methodological choices (such as inclusion criteria and search strategies), and demonstrating the authors’ expertise in the field. While generally more concise than in empirical articles, it is crucial for structuring the research question and guiding the entire review process.
Review articles must adhere to the same methodological rigor required for empirical articles. This includes a detailed description of the search strategy and databases used, as well as explicit inclusion and exclusion criteria for the studies analyzed. The methodology should be transparent and replicable, allowing for rigorous data extraction, synthesis, and analysis. Furthermore, the study should clearly answer the research question, identifying patterns and gaps that may guide future investigations.
It is important to note that review articles should not be limited to mapping and summarizing key studies on a topic. A critical analysis of the literature is expected—one that identifies gaps, contradictions, and opportunities for advancing knowledge. Authors are encouraged to consider previous reviews on the same topic in order to highlight relevant additional contributions. The review should emphasize its theoretical and practical/social implications, indicating how the generated knowledge can be synthesized to offer a new understanding of the field—whether through a theoretical model linking key variables, a novel perspective, or an original critique—and how this knowledge can be applied by organizations in addressing social challenges.
The formatting of review articles must follow the same editorial guidelines required for empirical articles published by RC&F, including text structure, citation and reference style, length limits, and other editorial requirements. |
Extended Abstrac
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General Recommendations
Suggested Structure 1. Context and relevance: Presents the research topic and highlights its importance for both academic literature and practice. 2. Research question and objective: Clearly presents the research question and the study's central objective. 3. Methodological approach: Describes the methodology concisely, explaining why it was selected. 4. Main results: Presents the most relevant findings and what they reveal about the phenomenon studied. 5. Theoretical and practical contributions: Highlights how the study advances knowledge and generates concrete implications, clearly indicating for which groups (e.g., managers, policymakers and regulators, the academic community, society in general, or a specific sector) the practical contributions may be useful. 6. Central message and broad implications: Concludes by reinforcing the main conclusion and its relevance to different audiences.
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Authors' Contribution
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Authors are expected to use the CRediT Taxonomy (available in the manuscript submission system) to specify the participation of all authors of the article, considering that each co-author has an active participation both in the discussion of the results and in the review and approval of the final version of the work. To learn more: CRediT – Contributor Roles Taxonomy |
Manuscript Preparation
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Articles must be submitted to the RC&F through the ScholarOne Manuscripts System hosted at SciELO – Scientific Electronic Library. It is important to correctly fill in and check the metadata during submission. The multiple authorship article must be submitted according to the order of contribution of the authors and all must be individually registered in the system. The number of authors must be a maximum of 5 (five) members. In the publication, the order of authorship (main author and co-authors) will be that informed at the time of submission. It is understood that it is in accordance with the contribution of each of the authors. Information about authorship (full name, ORCID, institution, department, email, country, state and city of all authors) must be registered in the system. All authors must inform their ORCID at the submission stage, which will also be disclosed in the text in case of approval and publication of the article. Text files must be submitted WITHOUT ANY AUTHOR IDENTIFICATION in the body of the text and in the file properties. For this, any information that facilitates the identification of the authors, such as acknowledgments, must be removed from the article. Files must not contain any footnotes. In cases of research submitted to the Research Ethics Committee (Comitê de Ética em Pesquisa [CEP]), please hide the number of the Certificate of Presentation of Ethical Appreciation (Certificado de Apresentação de Apreciação Ética [CAAE]), informing us only: CAAE "xxxxxx", the numbering being disclosed only when the article is approved for publication. Information about authorship (full name of the main author and all co-authors, institution, department, email, country, state and city) must be registered in the system registry. The Open Science Statement, also available in the submission system, must be fully completed and submitted to the indicated location in the article upload step. It is necessary to verify the conformity of the ScholarOne system submission process and the items of the work structure. To do this, read our guidelines. Submissions with incomplete metadata records will be returned for adjustments. It is essential that the authors indicate the research problem and the gap in the literature, the contribution(s) of the article or essay and the potential implications of the research. Such elements provide assistance to editors and reviewers. Only articles whose authors agree to have their work published in English, with an extended abstract in Portuguese. After publication is approved, the authors must also send the translation of the article in the corresponding language, with quality and content equivalent to that of the approved version, so that the article can be published in in English. With the exception of critical comments, the responsibility for translations into the corresponding languages is the responsibility of the authors. Authors, regardless of the number of revisions verified, can only consider that their work will be published when they receive communication that the work has been approved. In cases of works that undergo revisions, the authors must send the Editor-in-Chief a report explaining the changes made, as well as a new version of the text with and without revision marks. |
Submission Format for Articles, Essays and Critical Comments
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The scientific article file must not exceed 8,000 words, excluding the references, typed in software compatible with Microsoft Office 2000 or higher for Windows. The critical comment file has no defined number of pages. Font: Times New Roman, size 12 for text and 10 for tables and figures. Spacing: double for text, including formulas, abstract and bibliographic references, and single for tables and figures. Page number: in the upper right corner. Margin measurements: 2.5 cm (top, bottom, right and left). Paper size: A4 (21.0 cm x 29.7 cm). Title: the title must have a maximum of 100 characters including spaces and be sufficiently specific and descriptive. It must be accompanied by its translation into English. Abstract: The Abstract text must have between 250 and 300 words. During the review stage, the abstract must be distributed in topics, as follows: Results and contributions: Text. Purpose: Text. Gap: Text. Relevance: Text. Impact: Text. Methodology: Text. If the article is approved, the content of the abstract will remain the same, but its format will be changed to the standard (one paragraph, without topics), which will be done during the text editing and translation stage. Keywords: in the language of the text, with up to five descriptors best known in the area, separated by commas and ending with a period. Example: Keywords: ethics, codes of ethics, management. Acronyms: when they appear for the first time in the text, the form of the names precedes the acronyms, placed in parentheses. |
Digital Assets
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Table: only this term should be used in the title, for quantitative and/or qualitative data presented in the form of rows and columns (do not use the term "chart"). Tables should be numbered sequentially with a header explaining: what is being represented, when it occurred and where it occurred. The title should be placed above the table, according to the APA standard. 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 the terms "illustration", "graph", "organization chart", etc.). The title should be placed at the top of the image, preceded by the word Figure, followed by its order of occurrence in the text, in Arabic numerals, according to the APA standard. Example: Figure 1 Processes inherent to institutionalization Formulas:must allow editing and must not appear in the text as an image; Tables, figures and formulas must allow editing in software compatible with Microsoft Office 2000 or higher for Windows. |
Citations and References
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Citations in the body of the article must be complete in the bibliographic references at the end of the text and in alphabetical order, according to the norms of the latest edition of the American Psychological Association (APA). If there is more than one work with the same author(s) in the same year, they should be differentiated by adding "a", "b", "c" and so on after the year. Examples: 1) Books Author’s last name, N. N. (Year). Title of the book (edition, if applicable). Publisher. Example: Chandler, A. D. (1962). Strategy and structure: Chapters in the history of the American industrial enterprise. MIT Press. 2) Book chapters Author’s last name, N. N., & Author’s last name, N. N. (Year). Title of the chapter. In N. N. Sobrenome (Ed.), Title of the book (pp. xx-xx). Publisher. Example: Eyring, H., & Van der Stede, W. A. (2024). Breaking new ground: settings where performance measurement is important but less studied. In A. M. Lillis & J. Grafton (Eds.). Research Handbook on Performance Measurement for Management Control (pp. 12-28). Edward Elgar. 3) Journal’s article Author’s last name, N. N., & Author’s last name, N. N. (Year). Title of the article. Title of the Journal, volume(number), pages/e-location. https://doi.org/xxxxx Example: Marschner, P. F., Ceretta, P. S., & Ambrozini, M. A. (2024). Impacts of investors’ rational and irrational sentiment on the Brazilian market. Revista Contabilidade & Finanças, 35(95), e1760. https://doi.org/10.1590/1808-057x20231760.pt 4) Papers published in conference proceedings Author’s last name, N. N., & Author’s last name, N. N. (Year). Title of the paper (Type of presentation). Title of the event, location of the event. URL (if available). Example: Freitas, L. C. B., & Carvalho, J. V. F. (2024). Gerenciamento de premissas atuariais de planos previdenciários patrocinados por companhias abertas Brazileiras para atendimento ao CPC33(R1) (Conference paper). 24º USP International Conference on Accounting, São Paulo, SP, Brazil. https://congressousp.fipecafi.org/Arquivos/41/Anais/4632%20.pdf 5) Monographs, dissertations and theses Author’s last name, N. N. (Year). Title of the work (Type of work, Institution). Repository (if applicable). Example: Sampaio, G. L. (2017). Influência do estado de humor na relação entre o ceticismo profissional e o julgamento e tomada de decisão de auditores independentes. (Dissertação de Mestrado, Universidade Regional de Blumenau). Biblioteca Digital Brazileira de Teses e Dissertações. https://bdtd.ibict.br/vufind/Record/FURB_0d7b92ca2d6aae3559907e9e783fb4e1 6) Online publications Author’s last name, N. N. (Year). Title of the document. Title of the website. URL Example: Instituto Brazileiro de Geografia e Estatística. (2018). Contas Regionais 2016: entre as 27 unidades da federação, somente Roraima teve crescimento do PIB. Agência IBGE Notícias. https://agenciadenoticias.ibge.gov.br/agencia-sala-de-imprensa/2013-agencia-de-noticias/releases/23038-contas-regionais-2016-entre-as-27-unidades-da-federacao-somente-roraima-teve-crescimento-do-pib |
Supplementary Documents
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During the submission of the manuscript, the authors will fill out the Open Science Statement. If approved, they will fill out the "Declaration of Original Ownership" and the "Authorization for Reproduction and Translation of Copyrighted Work". |
Funding Statement
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On the article submission platform, authors can inform sources of support for the work, including sponsor names and contract number (if any). This information will be disclosed in the article if approved. |
Contact
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Universidade de São Paulo |
Editors-in-Chief (History)
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1989 to 2001: Jacira Tudora Carastan 2001 to 2008: Lázaro Plácido Lisboa 2008 to 2011: Gilberto Martins 2011 to 2023: Fábio Frezatti 2023 to present: Andson Braga de Aguiar |
Read our Open Access Statement