Submissions

Author Guidelines

1. Articles and teaching cases for publication are evaluated by at least two ad hoc Consultants through a blind review system. Additionally, they are submitted to the Scientific Editor and/or members of the Editorial Board using the same system. This ensures a double-blind review system, where the authors' identities are not known at any stage of the evaluation process.

2. The works are analyzed for their scope (innovation), depth, clarity of ideas presented, as well as their accessibility to readers, including professors, executives, students, and scholars in Accounting in general.

3. The editorial team reserves the right to make grammatical revisions to the original submissions in order to maintain the quality of the publication while respecting the authors' styles and opinions.

4. The opinions expressed by the authors of the article and/or teaching case are solely their responsibility.

5. The texts should be written in clear and concise Portuguese, English, or Spanish.

6. The journal will publish only one article/teaching case per author per year.

7. Please note that the journal does not charge any fees for submission, processing, or publication of articles.

8. The names of the author(s), academic degrees, affiliation, address, phone number, and ORCID identifier (ID) must be provided in the submission metadata.

9. Filling out all fields of the submission form is mandatory.

10. Authors should have only one article under review at a time. Authors who have already published/approved articles in a given year can resubmit starting from January 1st of the following year.

11. The maximum number of authors allowed is five. (For more than five authors, please send an email to revista@crcsc.org.br with a justification to be evaluated by the editors).

12. The article should include recent references (within the last five years).

13. The article should include references to research published in international journals whenever the topic allows (from sources such as: Periódicos Capes, Web of Science, Scopus, DOAJ, Ebscohost, Emerald, Inderscience, JSTOR, Redalyc, Science Direct, Taylor & Francis, Wiley, etc.).

14. The article should include references to research published in national journals (from sources such as: Scielo, Spell, Sumários.org, Base Atena, etc.).

15. Articles that utilize historical data series (data from sources such as Economática, IBGE, Datasus, for example) should be updated with the most recent year of available data or with a minimal and justifiable time lag.

16. The article should align with the Focus and Scope of the journal and provide an effective contribution to accounting theory and/or practice.

17. The contribution is original, unpublished, and not being evaluated for publication by another national or international journal.

18. In submissions with multiple authors, each author should complete the Author Contributions (CRediT Taxonomy) and insert it at the end of the article to be submitted.

FORMAT AND COPY PREPARATION

Studies Presentation

The study structure must follow the order below:

• Study Title: the title, followed by its version in English, must be brief, specific and descritive.
• Summary: it must be included na informative summary up to 250 words.
• Key Words: theyust be written in the same language of the summary, with a maximum of 5 most known descriptors in th efield, separated by period and with a full stop at the end.
• Abstract: it is required to have a version of the summary in English.
• Key words: maximum of 5 descriptors.
• Introduction:
• Body
• Conclusion
• Citations: as from January 2017, according to the Standards of the American Psychological Association (APA) 7th edition. Citations should be indicated in the text through the 'author-data' system. E.g.: Souza (2015).
• References: as from January 2017, according to the Standards of the American Psychological Association (APA) 7th edition. Reference list in alphabetical order, at the end of the manuscript, including only those references mentioned in the text.
• Format: Maximum of 15 pages (minimum of 8), including the bibliographic references, typed in a compatible software for Microsoft Office 2000 or superior for Windows, with the following especifications:

A) Source: Arial, size 11 (for texts) and 9 (for tables, figures and footnotes);
B) Spacing: simple between lines;
C) Alignment: justified (for paragraphs);
D) Number of pages: in the lower right corner;
E) Margins: right and bottom = 2 cm; Left and top = 2.5 cm;
F) Paper Size: A4 (21.0 mm by 29.7 mm);

• 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. The title should be placed on top of the Table, in compliance with APA standards 7th edition.
  Example:

          Table 1
          Normal Test of Data Distribution

• 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 at the top, preceded by the word "Figure," followed by its ordinal number of occurrence in the text in Arabic numerals, in accordance with the American Psychological Association (APA) 7th Edition standard.
  Example:
  Figure 1
  Inherent institutionalization processes

• Tables, Figures and Formulae should permit editing in software compatible with Microsoft Office 2000 or superior for Windows.