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

Peer Review Process

The articles published in Revista Catarinense da Ciência Contábil are original and unpublished, undergo an analysis process and on the part of its Editorial Committee (Editorial Board and Consultants Ad hoc ).

For the peer review process, the Scientific Editorial Board defines the following requirements:

Introduction (context and objectives).
Theoretical framework (presents relevant authors and research sources such as - conference proceedings, scientific journals, journals, etc.), national and international.
Methodological Procedures (were conducted in order to achieve the work objectives).
Summary of Results (main results achieved with demonstrative research of relevance and scientific contribution).
Quality of writing.
The work has originality, scientific or academic interest.
Conclusions and achievement of objectives.

publication in RCCC, articles that undergo text language review and translation and English language review.

1 Articles and dissemination papers are reviewed by less than two ad hoc reviewers, currently from the blind review system, and yet, in the same system, it is allowed to use of at least two members of the Editorial Board. Thus, it is guaranteed or blind review system, not being known by the authors of the works at any stage of the evaluation.

2 The works are analyzed in terms of scope (innovation), depth and clarity of the ideas displayed, as well as access to readers - professors, executives, students and scholars of general accounting.

3 The editorial staff reserves the right to grammatically review the originals, maintain the quality of the publication, respecting, however, the styles and opinions of the authors.

4 As opinions expressed by the authors of the article are your sole responsibility.

5 The texts, in a clear and concise style, must be written in Portuguese. Articles by authors from abroad will be published in the source language and translated into Portuguese, as appropriate.

6 At least 25 articles will be published in each volume.

7 The RCCC does not charge fees for submission and / or processing and / or publication of articles.

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.

Open Data Policy

The Revista Catarinense da Ciência Contábil (RCCC) acknowledges the importance of open data for promoting transparency, reproducibility, and innovation in scientific research. This policy aims to establish guidelines for the provision of data associated with articles published in RCCC.

Definition of Open Data: Open data refers to digital information that is available to the general public free of charge, without restrictions on use or access, or with minimal restrictions defined by appropriate licenses.

Types of Data to be Made Available: RCCC encourages authors to provide relevant data that support their findings, including but not limited to: datasets, analysis codes, research instruments, result tables, and other research-related information.

Responsibilities of Authors: Authors are responsible for making the data associated with their article available appropriately, following ethical and legal standards. Authors must ensure that the data comply with privacy and data protection laws, obtaining appropriate consent and removing identifiable information when necessary.

Format and Access to Data: Data should be provided in formats that allow interpretation and reuse, preferably in open, interoperable, and widely recognized formats. Data should be accessible through recognized data repositories.

Data Licensing: Authors must assign an appropriate license to the provided data, allowing use, reuse, and redistribution, following best practices for open licensing. RCCC recommends the use of Creative Commons licenses or similar to ensure proper copyright protection and ethical use of data. RCCC, by authorizing the download of materials comprising the dataset described in section 2.1 of this document, notifies that the use of any content, even partial, must be credited to the authorship and co-authorship, through proper citation.

Data Disclosure: Data associated with a published article should be clearly indicated and accessible through a link or reference in the final version of the article in RCCC. RCCC may promote the disclosure of data through its communication channels to encourage transparency and collaboration.

This open data policy aims to foster transparency, reproducibility, and responsible reuse of data associated with articles published in the Revista Catarinense da Ciência Contábil.

Preprint Policy

The Catarinense Journal of Accounting Science (RCCC) acknowledges the value and importance of preprints as a means of sharing scientific discoveries with the academic community before peer review and formal publication. RCCC encourages authors to share their manuscripts as preprints and provides guidelines to ensure an effective transition to submission and review in the journal.

Definition of Preprints: Preprints are early versions of academic manuscripts that have not yet undergone peer review and are available on repositories or online platforms.

Submission of Preprint Manuscripts: Authors are encouraged to share their manuscripts as preprints before submitting them to RCCC. Submitting a manuscript as a preprint will not negatively impact the consideration of the article for publication in RCCC.

Identification of Preprints: Authors must clearly disclose whether the manuscript submitted to RCCC has been previously shared as a preprint and provide information about the preprint submission date and the repository or platform where it was shared.

Peer Review: RCCC will conduct peer review for all submitted manuscripts, including those shared as preprints. The review will be conducted fairly, objectively, and based on the scientific quality and merit of the manuscript.

Considerations During Review: The fact that a manuscript has been shared as a preprint will not influence the RCCC peer review process. Reviewers and editors will assess the manuscript based on its content, methodology, contribution to the field, and overall quality.

Publication in RCCC: The publication of a manuscript in RCCC will not be affected by its prior sharing as a preprint. Articles will be evaluated and published based on criteria of quality and scientific relevance.

Preprint Updates: Authors are encouraged to update their preprints with relevant information about the acceptance and publication of the manuscript in RCCC, including the DOI of the final published version.

This preprint policy aims to promote transparency, collaboration, and the advancement of scientific knowledge in the accounting field, while maintaining the high standards of quality and integrity of RCCC.

Conflict of Interest

A conflict of interest can arise in personal, commercial, political, academic, or financial contexts.

It can occur when authors, reviewers, or editors have interests that could influence the development or evaluation of articles. Authors are responsible for disclosing any conflicts of interest, of any nature, that may have influenced the article when submitting it.

If there is, even potentially, a conflict of interest, the author(s) must inform it in a signed document and attach it to the RCCC submission platform.

Authors should disclose any financial support received for the execution of the article at the time of submission.

Reviewers must inform the editors of any conflicts of interest that could influence the analysis of the manuscript and, in such cases, declare themselves unfit to evaluate it.

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.