About the Journal

Focus and Scope

Mission and Objectives

The Catarinense Journal of Accounting Science is a Continuous Publication of the Regional Accounting Council of Santa Catarina and aims to disseminate scientific research in the field of Accounting, produced by professors, researchers, students, and professionals from Brazil and abroad. The selection is based on quality and contribution to the development and dissemination of knowledge in this field.

It is a continuation of the CRCSC & You Journal, published by the Regional Accounting Council of Santa Catarina since 2001.

Articles should address topics within the following areas:

Analysis of financial statements
Auditing (accounting, tax, labor, environmental, internal, public, etc.)
Environmental accounting
Accounting applied to the public sector
Actuarial accounting
Construction industry accounting
Real estate accounting
Cooperative accounting
Financial institution accounting
Third sector accounting
Accounting and cost management
Financial accounting
Managerial accounting
Hospital accounting
Hotel accounting
Industrial accounting
Agricultural accounting
Corporate accounting
Tax accounting
Contabilometrics (econometrics, quantitative methods, statistics)
Controlling
Accounting education and learning
Ethics in accounting
Corporate governance
History of accounting
Research methods and techniques in accounting
International accounting standards
Budget and public finance
Forensic accounting (accounting, tax, labor, environmental, etc.)
Strategic planning and corporate budgeting
Corporate social responsibility, social balance, and integrated reporting
Accounting information systems
Management information systems
Emerging technologies in accounting
Accounting theory
Contemporary accounting topics

The content and quality of the articles are the responsibility of the authors and do not necessarily reflect the views of the Editorial Board.

Target Audience

The target audience of RCCC consists of students, teachers, researchers, and professionals in the accounting field and related areas, seeking interdisciplinarity.

Frequency

Quarterly - 2001-2018

Continuous Publication - from 2019

RCCC Peer Review Process Policy

Updated in accordance with SciELO Brazil Criteria (2024) and the Open Science Compliance Form in December 2025.

1. General Principles

The Revista Catarinense da Ciência Contábil (RCCC) adopts the Open Science modus operandi, promoting transparency, methodological rigor, ethics, diversity, and research reproducibility.

Submitted manuscripts must be original, unpublished, or previously made available as a preprint on a recognized server. Accepted articles are published in open access under the CC-BY 4.0 license, with copyright remaining with the authors.

2. Peer Review Modalities

RCCC adopts double-blind peer review as its standard, ensuring that authors and reviewers do not know each other’s identities.

However, in accordance with Open Science practices:

Accepted modalities (chosen by the author at submission):

Double-blind (journal standard)
Single-blind – authors’ identities are disclosed to reviewers
Open Peer Review – authors and reviewers are mutually identified

Allowed forms of openness:

Publication of reviewers’ reports along with the approved article (with or without reviewer identification)
Possibility of direct interaction between authors and reviewers during the evaluation process, when previously authorized by both parties

The selected modality is recorded in the Open Science Compliance Form.

3. Editorial Process Stages

3.1. Initial Editorial Screening (Desk Review)

Performed by the Editor-in-Chief or Associate Editor:

Fit with RCCC’s scope
Compliance with ethical standards and Open Science criteria
Verification of preprints, if applicable
Analysis of cited datasets, code, and underlying research materials
Similarity check
Compliance with the SciELO Publishing Schema

Manuscripts that do not meet the criteria are returned for adjustments or rejected.

3.2. Reviewer Selection

Each manuscript is assigned to at least two ad hoc reviewers with expertise in the subject area.

Selection criteria:

Academic integrity
Absence of conflicts of interest
Institutional, geographic, and gender diversity
Proven experience in the field

A third reviewer may be invited when necessary.

3.3. Manuscript Evaluation Criteria

Reviewers evaluate the manuscript considering:

Abstract
Introduction and scientific justification
Updated and relevant theoretical foundation
Rigorous, replicable methodology aligned with the objectives
Availability and citation of research data, code, or materials
Presentation and analysis of results
Scientific contribution and originality
Consistency of the discussion
Conclusions aligned with the objectives
Writing quality and compliance with RCCC standards
Ethical aspects of the research

All evaluations are recorded in the OJS system according to SciELO best practices.

3.4. Editorial Decision

Based on the reviewers’ reports, the editor may decide to:

Accept
Accept with minor revisions
Require major revisions
Submit to a new review round
Reject

When open peer review is adopted, the decision may also include publication of the reviewers’ reports.

3.5. Final Version, Translations, and Revisions

Before publication:

Linguistic review of the text in its original language
Translation into English and corresponding review
Metadata checking according to the SciELO Publishing Schema
Verification of research data compliance

4. Preprints

RCCC accepts manuscripts previously deposited as preprints, provided that:

They are hosted on recognized servers (SciELO Preprints, SSRN, OSF, etc.)
The submitted version is updated and properly identified
The DOI or URL of the preprint is indicated in the Open Science form

In such cases, full anonymity may not be guaranteed, allowing single-blind or open review.

5. Open Science, Preprints, and Research Data

5.1 Mandatory Data Availability Statement

Aligned with Open Science and FAIR principles, all manuscripts must include, at the end of the text, a Data Availability Statement, specifying:

Where data, code, and research materials are deposited
DOI, URL, or repository access number
Access type: open, restricted, on-demand, or unavailable (with ethical or legal justification)
Identification of which materials are shared (datasets, scripts, questionnaires, code, appendices, etc.)

5.1.1 Data Deposit in External Repositories

RCCC recommends using reliable open-access repositories, such as:

SciELO Data
Zenodo
OSF
Figshare
Institutional repositories

5.1.2 Deposit by RCCC in Zenodo (author-authorized option)

If authors opt for this in the Open Science Compliance Form, RCCC will deposit data, code, and supporting materials in the Zenodo repository upon article publication.

In this modality:

Authors authorize the journal to perform the deposit
The dataset DOI will be automatically linked to the article’s DOI
Data will be released under a license chosen by the authors (preferably CC-BY 4.0 or equivalent)
The dataset will be included in the article’s metadata and publication page

5.1.3 When Data Cannot Be Shared

Restrictions are accepted only in cases of:

Ethical concerns
Legal limitations
Contractual confidentiality
Protection of personal data
Risks to participants or institutions

Justification must be clearly provided in the manuscript.

6. Responsibilities

Authors

Ensure originality
Disclose the use of generative AI (when applicable)
Declare conflicts of interest
Ensure data integrity

Reviewers

Maintain confidentiality
Evaluate with rigor and ethics
Declare conflicts of interest

Editorial Team

Ensure transparency
Maintain policies aligned with Open Science
Register the name of the responsible editor in the final article

7. Ethics and Best Practices Policy

RCCC follows:

COPE – Committee on Publication Ethics
SciELO Open Science Declaration
Misconduct prevention guidelines (plagiarism, duplication, paper mills)
SciELO erratum and retraction policies

8. Fees

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

9. Publication Frequency and Volume

RCCC publishes at least 35 articles per volume and adopts a continuous publication model.

10. Estimated Evaluation Process

- Initial assessment (written review): 5 (five) month;

- Peer review and acceptance: 3 (three) months.

Publication: 1 month.

Política de Fast Track

In pursuit of good practices in scientific publishing, RCCC provides conditions for events that request fast track for their articles.

Events must meet the following requirements:

Have a double-blind review evaluation by doctors and masters;
Provide the list of candidate articles for fast track and the respective evaluations by the reviewers for the editors of RCCC to consider granting fast track or not.

The articles need to meet the following conditions:

Comply with all RCCC guidelines, especially regarding scope, submission requirements, and author guidelines.

Note: Fast track may be granted to articles in ABNT format or outside the journal's formatting, subject to necessary adaptation.

Open Access Policy

This journal provides immediate open access to its content, following the principle that freely disseminating scientific knowledge to the public promotes greater global democratization of knowledge.

Conflict of Interest Policy

Conflicts of interest may be personal, commercial, financial, academic, institutional, or political in nature and occur when external circumstances have the potential to influence—or create the perception of influence—over the preparation, analysis, evaluation, or editorial decision regarding a manuscript. Transparency in identifying and declaring such conflicts is essential to ensuring the integrity and credibility of the editorial process of the Revista Catarinense da Ciência Contábil (RCCC).

At the time of submission, authors are responsible for declaring any personal, professional, institutional, or financial relationships that may have influenced the development of the research or the interpretation of its results, including financial support, grants, scholarships, partnerships, or affiliations with organizations that may benefit directly or indirectly from the study. The conflict of interest statement must be provided in a specific document, signed by all authors, and uploaded to the submission platform. In the absence of conflicts, authors must explicitly declare that they have no conflicts of interest.

Invited reviewers must immediately inform the editors of any real, potential, or perceived conflict that may compromise their impartiality. If a conflict exists, the reviewer must decline the evaluation to ensure transparency and independence in the peer review process.

Similarly, members of the editorial team must refrain from participating in decisions involving manuscripts with which they have personal, professional, or institutional relationships, or whose results may benefit them in any way. In such situations, the manuscript must be reassigned to another editor without a conflict.

RCCC follows the international guidelines of COPE for preventing, identifying, and managing conflicts of interest, ensuring impartiality, rigor, and transparency in all stages of the editorial process.

Artificial Intelligence Use Policy – RCCC

The Revista Catarinense da Ciência Contábil (RCCC) recognizes the growing use of Artificial Intelligence (AI) tools, including Large Language Models (LLMs), in scientific production. However, such tools do not meet authorship criteria and cannot be listed as authors of manuscripts submitted to the journal.

AI use is permitted only when it does not compromise ethical principles, such as full author responsibility for the content, proper disclosure of conflicts of interest, and management of copyright. It should be noted that AI-generated texts may contain biases, inaccuracies, nonexistent references, and even plagiarism, requiring critical and transparent use.

Permitted Uses of AI

AI may be used, provided that its use is declared by the authors, for the following purposes:

Linguistic assistance: improving clarity, fluency, and textual correctness, or paraphrasing content created by the authors themselves.
Full translation of the manuscript and the generation of original content without critical supervision are not permitted.
Support in literature search: assisting in identifying themes or references, with authors being responsible for verifying the existence, accuracy, and relevance of all citations.
Description of widely known concepts: allowed, provided that its use is disclosed, accuracy is verified, and appropriate citations are included.

Mandatory Disclosure

Any use of AI in writing, reviewing, data analysis, image creation, or methodological support must be disclosed in the Materials and Methods section, indicating:

the tool used;
version (when applicable);
purpose;
scope of use.

Author Responsibility

Authors are fully responsible for the accuracy, integrity, originality, and verification of all content, including that produced with AI support. They must ensure that there is no plagiarism, data fabrication, or data distortion, and that the manuscript complies with RCCC and COPE policies.

Plagiarism and Integrity

AI use must not violate policies on plagiarism, self-plagiarism, or scientific misconduct. All content must be original and properly cited when derived from third parties.

Page Detection

The articles submitted to Revista Catarinense de Ciência Contábil are checked by Plagius software to identify the internship, before being sent for evaluation by the editorial committee and reviewers.

CRediT Taxonomy

CRediT (Contributor Roles Taxonomy) is a high-level taxonomy comprising 14 roles that can be used to represent the roles typically played by contributors in academic and scientific production. These roles delineate the specific and individual contributions of each author to academic and scientific research.

The taxonomy provides a way to convey information about the individual contribution of authors. Its purpose is to enhance transparency regarding author contributions in scientific works, enabling improvements in attribution systems, credit allocation, and accountability. It is important to note that more than one term can be assigned to a single contributor.

Roles	Definition
Conceptualization	Idea formulation or development of overarching goals.
Data Curation	Management of activities to annotate (produce metadata), clean data, and maintain research data (including software code when necessary for data interpretation) for initial use or subsequent reuse.
Formal Analysis	Application of statistical, mathematical, computational, or other formal techniques to analyze or synthesize study data.
Funding Acquisition	Securing financial support for the project that led to publication.
Investigation	Conducting research and investigative processes, specifically through experimentation or data/evidence collection.
Methodology	Development or creation of methodology: model creation.
Project Administration	Responsibility for managing and coordinating the planning and execution of research.
Resources	Provision of study materials, reagents, materials, patients, laboratory samples, animals, instrumentation, computing resources, or other analysis tools.
Software	Programming, software development, creation of computer programs, code and algorithm implementation, testing of existing code components.
Supervision	Responsibility for supervising and leading the planning and execution of research activities, including external guidance to the core team.
Validation	Verification, either as part of the activity or separately, of the replication/reproducibility of results/experiments and other research outcomes.
Data Visualization (infographic, flowchart, table, graph)	Preparation, creation, and/or presentation of published work, specifically the visualization/presentation of data.
Writing – First Draft	Preparation, creation, and/or presentation of published work, specifically the writing of the first draft (including substantial translations).
Writing – Review and Editing	Preparation, creation, and/or presentation of published work by those within the original research group, especially critical review, comments, or revision, including pre- or post-publication processes.