Submissions

Author Guidelines

Updated in December 2025.

1. Peer Review Model

The Revista Catarinense da Ciência Contábil (RCCC) adopts double-blind peer review as its standard procedure, ensuring that authors and reviewers do not know each other’s identities.

At the time of submission, authors must complete the Open Science Compliance Form, indicating whether they wish to maintain the double-blind model or choose one of the alternative modalities:

• Single-blind review: only reviewers remain anonymous.
• Open Peer Review: authors and reviewers have their identities disclosed.

Additionally, authors may opt for:

• publication of reviewer reports alongside the accepted article (with or without reviewer identification);
• direct interaction with reviewers during the evaluation process (when agreed upon by both parties).

RCCC publishes only one article/teaching case per author per year, and each author may have only one active submission at a time. Authors who publish in the current year may only submit again from January 1 of the following year.

2. Stages of the Evaluation Process

2.1. Initial Screening (Desk Review)

After submission, the manuscript is analyzed by the Editor-in-Chief or an Associate Editor regarding:

• adherence to the scope of RCCC;
• ethical compliance;
• alignment with journal guidelines;
• conformity with Open Science practices (preprints, data, code, and underlying materials);
• originality and similarity check;
• overall structure and writing quality.

Manuscripts outside the scope, incomplete, or violating ethical standards may be rejected at this stage.

2.2. Selection of Reviewers

Each manuscript is evaluated by at least two ad hoc reviewers who are specialists in the subject area. Selection criteria include:

• proven academic expertise;
• absence of conflicts of interest;
• institutional and geographical diversity;
• gender balance, according to SciELO guidelines;
• record of scientific integrity.

When necessary, a third review may be requested.

2.3. Criteria Used by Reviewers

Reviewers consider:

• clarity of the introduction and justification;
• relevance and currency of the theoretical framework;
• rigor and appropriateness of methodological procedures;
• quality, transparency, and reproducibility of data;
• availability/citation of data, code, and supporting materials;
• consistency and relevance of results;
• scientific contribution and originality;
• critical and well-founded discussion;
• adequacy of conclusions to objectives;
• quality of writing and formatting according to RCCC guidelines.

2.4. Editorial Decision

Based on the reviews, the handling editor may decide to:

• accept the article;
• request minor revisions;
• request major revisions;
• send to a new round of peer review;
• reject.

The process may involve multiple rounds of revisions.

3. Preprints and Open Science

RCCC accepts manuscripts previously deposited in reputable preprint servers (e.g., SciELO Preprints, OSF, SSRN).

In such cases, authors must:

• provide the DOI/URL of the preprint in the Open Science form;
• ensure the submitted version is updated;
• acknowledge that full anonymity may not be guaranteed, allowing for single-blind or open review.

4. Open Science, Preprints, and Research Data

4.1. Mandatory Data Availability Statement

In alignment with Open Science practices and FAIR principles, all manuscripts must include a Data Availability Statement at the end of the text, indicating:

• repository where data, code, and materials are deposited;
• DOI, URL, or access number;
• type of access: open, restricted, upon request, or unavailable (with ethical or legal justification);
• identification of materials shared (dataset, scripts, questionnaires, code, appendices, etc.).

4.1.1. Deposition in External Repositories

RCCC recommends the use of reliable open-access repositories such as:

• SciELO Data
• Zenodo
• OSF
• Figshare
• Institutional repositories

4.1.2. Deposition by RCCC in Zenodo (if authorized by authors)

If authors choose so in the Open Science Compliance Form, RCCC will deposit the data, code, and underlying materials in Zenodo upon article publication.

In this modality:

• authors authorize the journal to deposit the files;
• the dataset DOI will be automatically linked to the article DOI;
• data will be shared under a license defined by the authors (preferably CC-BY 4.0 or equivalent);
• the dataset will appear in the article metadata and publication page.

4.1.3. When Data Cannot Be Shared

Restrictions are accepted only in cases of:

• ethical issues;
• legal restrictions;
• contractual confidentiality;
• protection of personal data;
• risks to participants or institutions.

A clear justification must be provided in the manuscript.

5. Ethics, Integrity, and Responsibilities

Authors must:

• ensure originality and absence of simultaneous submission;
• correctly cite all sources, data, and materials;
• declare conflicts of interest;
• disclose the use of generative AI tools;
• follow COPE guidelines;
• assume full responsibility for the published content.

Reviewers must:

• act with impartiality, confidentiality, and ethics;
• issue clear, constructive, and well-founded reviews;
• declare conflicts of interest.

6. Language Editing, Translation, and Final Preparation

Approved articles undergo:

• language editing in the original language;
• translation and editing in English;
• final verification of compliance with Open Science.

7. Fees

RCCC does not charge submission, processing, or publication fees (APCs).

8. Manuscript Format and Preparation

8.1 Authorship and Submission

The standard limit is up to 5 authors. For additional authors, authorization must be requested from the editorial office (revista@crcsc.org.br).
Authors must provide in the metadata: full name, academic degree, institutional affiliation, e-mail, telephone number, and mandatory ORCID ID.
All submission fields must be fully completed.
The contribution must be original, unpublished, and not under review by another journal.
For submissions with multiple authors, each author must fill in their individual contribution according to the CRediT Taxonomy, included at the end of the manuscript.

8.2 Languages and Text Quality

The journal accepts manuscripts in:

• Portuguese
• English
• Spanish

The writing must be clear, concise, and technically accurate. RCCC reserves the right to perform grammatical review to ensure publication quality, while preserving the authors’ writing style.

8.3 Article Section

Manuscript Presentation

The manuscript structure must be organized in the following order:

• Title: The title, accompanied by its English translation, must be brief and sufficiently specific and descriptive.
• Resumo (Portuguese Summary): An informative summary of up to 250 words, in a single paragraph.
• Palavras-chave (Keywords in Portuguese): Up to five descriptors in the text’s original language, separated by periods and also ending with a period.
• Abstract: English version of the summary.
• Keywords: Up to five descriptors.
• Introduction
• Theoretical Framework
• Methodological Procedures
• Results
• Conclusion
• Data Availability Statement
• Acknowledgments (optional)
• References
• CRediT Statement (when applicable)

8.3.1 References

According to the American Psychological Association (APA) 7th Edition. Only references cited in the text should be listed, in alphabetical order, at the end of the article.
They must include recent literature (preferably from the last 5 years).
They should include relevant international journals (Web of Science, Scopus, DOAJ, Emerald, EBSCO, Wiley, Taylor & Francis, Science Direct, etc.), when applicable.
They should include qualified national journals (SciELO, Spell, Sumários.org, Base Atena, etc.).
Works involving historical series must use updated data up to the most recent available year or justify unavoidable delays.
All references with DOI must include it at the end of the reference, as an active link, preferably in the format: https://doi.org/xxxxx

Example:
Sobrenome, A. A., Sobrenome, B. B., & Sobrenome, C. C. (Ano). Título do artigo: Subtítulo se houver. Título do Periódico, volume(número), páginas. https://doi.org/xxxxx

8.3.2 In-text Citations

Citations must follow the American Psychological Association (APA) 7th Edition. They should be indicated in the text using the author–date system. Example: Souza (2016).

8.3.3 Formatting

Format: Maximum of 15 pages (minimum of 8), including References, typed in software compatible with Microsoft Office 2000 or later for Windows, with the following specifications:

2. a) Font: Times New Roman, size 12 (text) and size 10 (tables, figures, and footnotes);
   b) Spacing: single spacing between lines;
   c) Alignment: justified paragraphs;
   d) Page number: upper right corner;
   e) Margins: right and bottom = 2 cm; left and top = 2.5 cm;
   f) Paper size: A4 (21.0 cm × 29.7 cm);

Table: This term must be used exclusively for quantitative and/or qualitative data presented in rows and columns (do not use “quadro”). Tables must be numbered sequentially with a title explaining what is being represented. The title must appear above the table, according to APA 7th Edition.

Example:
Table 1
Normality Test of Data Distribution

Figure: This term must be used exclusively for images (do not use “illustration”, “graph”, “flowchart”, etc.). The title must appear above, preceded by the word Figure, followed by the sequential Arabic numeral, according to APA 7th Edition.

Example:
Figure 1
Processes inherent to institutionalization

Tables, Figures, and Formulas must allow editing in software compatible with Microsoft Office 2000 or later for Windows.

Acronyms: When they first appear in the text, the full name must precede the acronym in parentheses.

Example: Universidade de São Paulo (USP).

APA Standards for CITATIONS, REFERENCES, TABLES, AND FIGURES

To access detailed APA (American Psychological Association) 7th Edition guidelines for citations, references, tables, and figures, click here.

8.4 Teaching Case Section

The structure of the teaching case must follow the guidelines of the National Association of Graduate Programs in Administration – ANPAD, available at: https://arquivo.anpad.org.br/diversos/regras_casos_ensino2011.pdf

• Title: The title, accompanied by its English translation, must be brief and sufficiently specific and descriptive.
• Resumo: An informative summary of up to 250 words, in a single paragraph.
• Palavras-chave: Up to five descriptors, separated and ended by periods.
• Abstract: English version of the summary.
• Keywords: Up to five descriptors.
• Introduction
• Body of the Teaching Case
• Teaching Notes
• Data Availability Statement
• Acknowledgments (optional)
• References
• CRediT Statement (when applicable)

8.4.1 References

References must follow the American Psychological Association (APA) 7th Edition. Only cited sources should be listed alphabetically at the end of the article.
They must include recent literature (preferably from the last 5 years).
They should include relevant international journals (Web of Science, Scopus, DOAJ, Emerald, EBSCO, Wiley, Taylor & Francis, Science Direct etc.), when applicable.
They should include qualified national journals (SciELO, Spell, Sumários.org, Base Atena etc.).
Works involving historical series must use up-to-date data or justify unavoidable delays.
All references with DOI must include it as an active link (https://doi.org/xxxxx).

8.4.2 In-text Citations

Citations must follow APA 7th Edition and use the author–date system. Example: Souza (2016).

8.4.3 Formatting

Format: The manuscript must not exceed 15 pages (minimum of 8), including References, typed in software compatible with Microsoft Office 2000 or later for Windows, with the following specifications:
a) Font: Times New Roman, size 12 (for text) and size 10 (for tables, figures, and footnotes);
b) Spacing: single line spacing;
c) Alignment: justified (for paragraphs);
d) Page numbering: upper right corner;
e) Margins: right and bottom = 2 cm; left and top = 2.5 cm;
f) Paper size: A4 (21.0 cm × 29.7 cm);

Table: This term must be used exclusively in the title for quantitative and/or qualitative data presented in rows and columns (do not use the term “quadro”). Tables must be numbered sequentially with a title that clearly describes what is being represented. The title must appear above the table, according to the American Psychological Association (APA) 7th Edition.

Example:
Table 1
Normality Test of Data Distribution

Figure: This term must be used exclusively in the title for images (do not use the terms “illustration,” “chart,” “flowchart,” etc.). The title must be placed above, preceded by the word Figure and followed by its sequential Arabic numeral, according to the American Psychological Association (APA) 7th Edition.

Example:
Figure 1
Processes inherent to institutionalization

Tables, Figures, and Formulas must allow editing in software compatible with Microsoft Office 2000 or later for Windows.

Acronyms: When they appear for the first time in the text, the full name must precede the acronym in parentheses.

Example: Universidade de São Paulo (USP).

APA Standards for CITATIONS, REFERENCES, TABLES, AND FIGURES

To access the detailed APA (American Psychological Association) 7th Edition standards for Citations, References, Tables, and Figures, click here!

9. Persistent Identifier – DOI

All articles, teaching cases, and other content published by RCCC are assigned a Digital Object Identifier (DOI).

The DOI is assigned by the editorial team at publication and must be cited by authors whenever the article is referenced thereafter.