Online Submission

Manuscripts must be submitted through the ScholarOne system

Rights and Permission

RC&F does not charge a fee for submitting articles. The submission of an article(s) to RC&F implies the authorization of the author(s) for its publication, without payment of copyright.

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

The ethics policy controls the relationships between the various agents in the publication of scientific articles. It is not intended to exhaust the subject, but address the most relevant aspects, also operational, in the relationship between editors, authors, reviewers, readers, and the community as a whole. In this sense, it is in line with guidelines from the Committee on Publication Ethics (COPE) which is an active member, the Scientific Electronic Library Online (SciELO), the Sao Paulo State Research Foundation (FAPESP), and the Brazilian National Association of Research and Graduate Studies in Administration (ANPAD).

It is divided into:

Copyright

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.”

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.

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.

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.

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.

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 (http://publicationethics.org).

Guidance for cases of data human 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.

To check our complete publication ethics policy, please access http://rcf.fea.usp.br/index.php/cope2/

Guidelines for Systematic Review Articles

Accounting & Finance Review (Revista Contabilidade & Finanças) 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.

 Guidelines for manuscript submission

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. Articles and essays files shall be submitted WITHOUT ANY OF THE AUTHORS’ IDENTIFICATION in the body of the text and file properties. To ensure this, any information that facilitates the identification of the author must be removed from the work paper, such as acknowledgements.
3. If the research was submitted to any Ethics Committee, please, hide the number of the certificate. The numbering will be disclosed only when the article is approved for publication.
4. Authorship informations (the authors’ complete name, ORCID, institution, department, email, country) are registered during the registration on the system. All authors must inform their ORCID during the submission process.
5. The Open Science Statement, also available in the submission system, must be completely filled out and submitted in appropriate file designation.
6. The process for submission to the ScholarOne system and items of the paper structure must be checked for compliance. Read our guide for submission. Submissions with incomplete registrations of metadata shall be unsubmitted.
7. It is essential that authors clearly specify the research problem and gap in the literature, the contribution(s) of the article or essay and potential implications of the research. Such elements help the reviewers and editors.
8. There shall be at most 5 (five) authors. In the publication, the order of authorship (main author and co-authors) shall be notified at the time of submission. It is understood that this will be in accordance with the contribution of each author.
9. RC&F shall always publish articles in two languages: Portuguese and English or Spanish and English. RC&F will only publish articles whose authors agree with the translation of their research from Portuguese to English, from English to Portuguese or from Spanish to English, both versions published by RC&F. Authors must provide these translations. 
10. Regardless of the number of revisions, authors shall only consider that their work will be published when they receive communication stating that the article IS APPROVED.
11. In the case of papers that undergo revision, authors shall submit a file to the Editor-in-Chief, presenting a report of the changes, as well as a new version of the paper with and without revision marks in the same file.

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.
• 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: 
Purpose: 
Gap: 
Relevance: 
Impact: 
Methodology:  

• 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 latest edition of American Psychological Association (APA) standards.
• No footnotes shall be added to the structure of the studies.

Format:

• The article shall not exceed 32 pages and essay shall not exceed 15 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, figures and footnotes).
• Flush: justified for paragraphs, with a one-centimeter indentation on the first line.
• Spacing: double space for the text, including formulae, abstract and bibliographical references 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 above 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: https://apastyle.apa.org/6th-edition-resources