Submissions

This journal is not accepting submissions at this time.

Author Guidelines

English tutorial with instructions for the use of ScholarOne system: http://mchelp.manuscriptcentral.com/gethelpnow/training/author/

  • Articles must be submitted to RC&F through the ScholarOne Manuscripts System hosted in the SciELO - Scientific Electronic Library. During submission is important the correct completion and metadata conferencing. The multiple authorship article must be submitted in the ScholarOne system, according to the authors' contribution order and all must be individually registered in the system.
  • Articles shall be submitted WITHOUT ANY INDICATION OF AUTHORSHIP in the body of the text. To ensure this, any information that facilitates the identification of the author must be removed from the article, such as acknowledgements, for example, information on authorship (complete name of the principal author and all of the co-authors).
  • The process for submission to the ScholarOne system and of the items of the structure of work listed below must be checked for compliance. Submissions with incomplete registrations of metadata shall be rejected.

 

  1. Articles

In general terms, the structure of the work shall consist of the following order:

 
  • Title of the work: the title must have a maximum of 100 characters counting spaces and should be sufficiently specific and descriptive.
  • 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 contents, in the order placed below, are:

 

  1.   Results and contributions of the article: (text...);
  2.   Purpose of the work: (text...);
  3.   Gap: (text ...);
  4.   Relevance of the chosen theme: (text...);
  5.   Impact on the area: (text...); 
  6.   Methodology: (text...).

  

  • Keywords: in the language of the text, with up to five of the best known descriptors of the area, separated with a comma and concluding with a period. Example: Keywords: ethics, code of ethics, management.
  • Introduction.
  • Development (the specific separations of each work are identified).
  • 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 latest edition of American Psychological Association (APA) standards.
  • NO FOOTNOTES SHALL BE ADDED to the structure of the studies.

 

 Format - Shall not exceed 32 pages, including References, typed in a software application compatible with Microsoft Office 2000 or higher for Windows, with the following specifications:

  • Font: Times New Roman; size 12 (for texts) and 10 (for tables, and figures).
  • Spacing: double for the text, including formulas; and simple spacing the tables and figures.
  • Alignment: justified, for paragraphs, with an inset of 1 cm on the first line.
  • Page number: in the upper right hand side.
  • Measurements of the margins: 2.5 cm (upper, lower, right and left).
  • Size of the paper: A4 (21.0cm x 29.7cm).
  • Table: only this term shall be used in the title for quantitatively and/or qualitative data, presented in the format of lines and columns (do not use the term “quadro”). The Tables should be listed sequentially with a header explaining: what is represented, when it occurred and where it occurred. The title shall be placed above the Table, pursuant to the standard of the APA. The Tables shall be editable in a software application compatible with Microsoft Office 2000 or higher for Windows, i.e. text shall not appear as an image. E.g.: Table 1 Descriptive statistics for a sample with data on the basis of December.
  • Figure: only this term should be used in the title for the images (do not use the terms “illustration”, “graph”, “organizational diagram”, etc.). The title shall be placed in the lower part (below the image), preceded by the word Figure, followed by its number of order recurrence in the text, in numbers, pursuant to the standard of the APA. E.g.: Figure 1 Processes inherent to institutionalization.
  • Formulas: 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).
  • Footnotes are not accepted.

 

       2. Essay

 

General Characteristics:

The essay in RC&F is a text, not necessarily supported by empirical evidence, to discuss particular topics, scientifically relevant, with reference support. In a broad sense, it is a thesis (main idea) defended by the author(s). Some characteristics shall be considered:

  • Innovative theme or a theme explored under an innovative perspective;
  • Clear position in relation to the proposed theme, although discussing pros and cons;
  • The point of view defence with arguments, evidences (when necessary) and counterpoints;
  • Bibliographical research, when it is possible, about the chosen theme, its scope, and the correlated scopes;
  • Convincible discursive evidences to underlie your point of view and to convince the readers; and
  • Shall not exceed 15 pages, including references, under the RC&F’s padronization.
 

Structure:

Follow the same article guidelines. Although the structure is freer than the structure for the empirical and theoretical-empirical articles, it is expected an introduction, motivation, explicitation of what is debated, discussion, and conclusion/recommendation/critique.

Types of essays:

The types of essays accepted are:

  • Persuasive: It intends to convince the reader about the author’s ideas or opinions. The author shall (a) show their point of view is reasonable, (b) keep the reader’s attention throughout the text, and (c) provide strong evidences to underlie their point of view.
  • Reflective: It starts with a proposition and an argument, then presents a counterpoint, and finally refutes the counterpoint with a new argument.
 

Essays analysis and acceptance process:

The analysis and acceptance process editorial structure (associate editors and reviewers) follows the same process as the other articles.
The requirements for the sequence of the analysis are:

  • The essay innovation level. The theme must be new or presented under an innovative perspective;
  • Relevance, contribution, provocation, and impact given by RC&F’s area and scope; and
  • The argumentation quality and clarity in relation to the presented elements.

 

Additional clarifications:

 
  • It is essential that the authors clearly specify the research problem and gap in the literature, the contribution(s) of the article and the potential implications of the research. Such elements provide assistance to reviewers and editors.
  • There shall be at most 5 (five) authors. In the publication, the order of authorship (principal author and co-authors) shall be that notified at the time of submission. It is understood that this will be in accordance with the contribution of each of the authors.
  • The papers shall always be published in two languages, i.e. Portuguese and English or Spanish and English. Research paper will only be accepted if authors agree with the translation of their article into English, to be arranged by the RC&F, with a view to publication in the same periodical, or conversely, with translation from English into Portuguese or into Spanish.
  • Regardless of the number of revisions, authors may only consider that that their work will be published when they receive communication stating that the work WAS APPROVED.
  • In the case of papers which undergo revision, the authors shall submit a report to the Editor-in-Chief, presenting the alterations made, as well as a new version of the paper with and without revision marks in the same file.


Tutorial of American Psychological Association (APA) standards available at: 
http://www.apastyle.org/learn/tutorials/index.aspx           

Submission Preparation Checklist

Todas as submissões devem atender aos seguintes requisitos.

  • A contribuição é original e inédita, e não está sendo avaliada para publicação por outra revista; caso contrário, deve-se justificar em "Comentários ao editor".
  • O artigo não contém QUALQUER IDENTIFICAÇÃO DE AUTORIA no corpo do texto
  • Todos os co-autores estão cadastrados no sistema ScholarOne Manuscripts.

  • O arquivo da submissão está em formato Microsoft Word, OpenOffice.

     

     

     

    URLs para as referências foram informadas quando possível.

  • O texto segue os padrões de estilo e requisitos bibliográficos descritos em Diretrizes para Autores, na página:

    http://www.rcf.fea.usp.br

     

  • A estrutura do trabalho, atende aos seguintes requisitos:

    Titulo - incluído nos idiomas português e inglês, máximo de 100 caracteres contando espaços;

    Resumo e Abstract - de 250 a 300 palavras, contendo: Resultados e contribuições do artigo; Objetivo do trabalho; Lacuna; Relevância do tema escolhido; Impacto na área; e Metodologia.

    Palavras-Chave / Keywords: com até cinco descritores mais conhecidos da área, em minúscula, separados entre si por vírgula e finalizados por ponto.

    Citações e Referências bibliográficas: as citações no corpo do artigo foram incluídas nas referências bibliográficas ao final do texto e em ordem alfabética, de acordo com as normas APA - 6ª edição.

    Citação com mais de 40 palavras: recuo de 1 cm, blocado, espaçamento simples, fonte 12. Um espaço simples antes da citação, um espaço simples depois da citação

    Notas de Rodapé: não são aceitas em submissões efetuadas a partir de fevereiro de 2015.


  • Formato: 

    Numero máximo de páginas: 32

    Fonte: Times New Roman; tamanho 12 (para textos) e 10 (para tabelas, figuras)

    Espaçamento: duplo, para o texto, incluindo fórmulas; e espaçamento simples para tabelas e figuras;

    Alinhamento: justificado, para os parágrafos, com recuo de 1 cm na primeira linha;

    Número das página: no canto superior direito;

    Medidas das margens: 2,5 cm (superior, inferior, direita e esquerda);

    Tamanho do papel: A4 (21,0cm x 29,7cm).

    Tabelas: não devem constar do texto como imagem;

    Figuras: não devem constar do texto como imagem;

    Fórmulas: não devem constar do texto como imagem.


  • Linha de pesquisa: em caso de dúvida, entrar em contato com o Editor-Chefe: recont@usp.br.

Copyright Notice

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 Department of Accounts and Actuarial Sciences of the FEA/USP, provided that the source is cited Creative Commons – CCBY.

RC&F shall not charge a fee for the submission of articles. The submission of articles to RC&F shall imply that the author(s) authorizes/authorize its publication without the payment of author’s rights.

The submission of articles shall authorize the RC&F to adjust the text of the article(s) to their publication formats and if necessary, to make spelling, grammar and regulatory changes.

Privacy Statement

Articles are analyzed by at least two reviewers, through the triple blind review system. In order to do this, articles are sent to reviewers without identifying the author. In the same way, the identity of the reviewers shall not be revealed to the author(s).