Good Practices Manual

INTRODUCTION

The Revista Catarinense da Ciência Contábil (RCCC) follows standards established by the Ética e Conformidade portal and by national and international institutions that regulate the standards of ethics and integrity in scientific production and publication (e.g., the Committee on Publication Ethics Code of Conduct (COPE), Code of Ethics of the World Medical Association (Declaration of Helsinki), Singapore Statement on Research Integrity, Academy of Management Code of Ethics, CSE’s White Paper on Promoting Integrity in Scientific Journal Publications, Update of the Council of Science Editors, etc.), San Francisco Declaration on Research Assessment (DORA), whose established standards and practices form the basis of the preparation of the RCCC Good Practices Manual.

PREAMBLE

The RCCC’s Good Practices Manual explains the basic principles that guide the conduct of all members and partners who interact in the scientific certification and publication process – authors, reviewers, editors, members of the board and editorial board, proofreaders, translators, editorial staff, etc. – and presents the Policies and Procedures for Violating the Code of Ethics and constitute unethical and unacceptable behavior.

ETHICAL CONDUCT

Authors

The author(s) of the article must present an accurate account of the work performed and an objective discussion of its meaning. The underlying data must be accurately represented in the article. An article should contain enough details and references to allow others to replicate the study. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

The content of the signed works is the sole and exclusive responsibility of the authors. By submitting an article, the author(s) guarantees that it does not infringe any copyright or any other right of third parties. RCCC uses the Plagius Software to combat academic and professional plagiarism by verifying the originality of submitted and published studies. If plagiarism is detected in any article submitted to the RCCC, the manuscript will be archived, and the authors and co-authors will not be able to submit another article to the journal for two years. In case of recurrence, five years will apply. RCCC accepts studies in English, Portuguese, and Spanish. Studies in Portuguese will be translated into English by the Journal.

Authors must obligatorily (duties):

Ensure the integrity of the data presented in the article.
Ensure the authenticity and originality of your article.
Ensure appropriate citations and identification of sources using third-party materials.
Ensure that your article does not contain any slanderous or defamatory statements and does not infringe any third-party intellectual, commercial, or industrial property rights.
Ensure that your article is not in the process of being evaluated or published in another journal.
Declare any potential conflicts of interest generated by your article.
Ensure that all procedures follow relevant institutional laws and guidelines and that the appropriate institutional committee(s) approve them (e.g., when involving animals or humans).
Include a statement in the manuscript that informed consent has been obtained for experimentation with humans. The privacy rights of human subjects must always be observed.
Immediately notify the editor if you identify flaws in the article and contribute to the immediate correction, either before publication and/or with the publication of errata, when the error is identified after the article is published.
Ensure that authors who sign the study submitted for publication have effectively contributed to its conception, design, execution, or interpretation.
Ensure that all authors and co-authors have seen and approved the article’s final version and agree to its submission for publication.
Ensure the correct choice of journal for the publication of your article.
Ensure the content and format of your article is appropriate for the journal chosen.

Authors should ensure they have written entirely original works and, if authors have used the work and/or words of others, that they have been cited or cited appropriately and that permission has been obtained when necessary. Due recognition of others’ work must always be given. Authors should cite publications that influenced the reported study and that give the study the appropriate context within the broader academic record. Data obtained privately, such as in conversations, correspondence, or discussions with third parties, should not be used or reported without explicit written permission from the source. The authors assume collective responsibility for the study. Each individual author is responsible for ensuring that issues relative to the accuracy or completeness of any part of the work are properly investigated and resolved. Plagiarism takes many forms, from “passing” another’s article as the author’s own, copying or paraphrasing substantial portions of another’s article (without attribution), to claiming results from research conducted by others. Plagiarism in all its forms constitutes unethical behavior and is unacceptable.

Thus, authors must ensure that their results are free of the interests of sponsors, employers, or those with whom they maintain a dependence relationship. In the submission process, authors must declare the existence of any financial, personal, or professional interests that may have potentially influenced the article preparation. They must also declare the existence of the following:

Research grants received from any sources for travel or participation in meetings, provision of paid services, and relationships with the RCCC editorial board;
Relationships with the organizations involved and participation in government agencies;
Sources of funding for the study, including their role and involvement in the decision to submit the article for publication.

Editor-in-Chief

Ensure ethical conduct in all submission, peer review, and journal publication processes.
Ensure integrity, impartiality, confidentiality, and transparency in the scientific certification process of articles submitted for publication.
>Ensure quality, originality, rigor, coherence, and diversity of thought in the studies approved for publication.
Ensure ethical conduct, integrity, impartiality, transparency, and agility in communication with the various members involved in submitting, evaluating, and publishing studies.
Ensure the journal’s contribution to the advancement of knowledge.
Ensure journal sustainability and development with the scientific, academic, and business communities.
Strive for the constant improvement of the journal.
Establish and manage policies of conflicts of interest of the various members participating in scientific certification and journal publication.
Define and implement prevention policies and sanctions for situations of ethical misconduct.

Members of the Scientific Editorial Board

Ensure ethical conduct in all processes involving scientific review and certification of the study submitted for publication.
Warn the Editor-in-Chief about similar studies published or submitted for publication and/or any other information relevant to meeting ethical standards in the publication.
Ensure confidentiality, impartiality, and integrity in evaluating the article.
Do not use, under any circumstances, privileged information to which you had access as a member of the Scientific Editorial Board.
Suggest suitable reviewers directly related and active in the specific area of the study submitted for publication.
Contribute effectively to improving the paper, encouraging the reviewers to its critical review, and improving and complementing the respective opinion(s).
Comply with the evaluation deadline agreed upon with the editor.
Warn the Editor-in-Chief about potential conflicts of interest that undermine the integrity of the evaluation process.

Editorial Board Members

Strengthen, together with the academic-scientific environment, the practice of ethical conduct in all processes involving submission, peer-review, and publication of the journal.
Do not use, under any circumstances, privileged information to which you had access as a member of the Editorial Board.
Warn the editor-in-chief about possible conflicts of interest that undermine the integrity of his/her performance as a member of the journal’s Editorial Board.

Editorial Team Members

Ensure ethical conduct in all submission, peer review, and journal publication processes.
Ensure integrity, impartiality, confidentiality, and transparency in the scientific certification process of articles submitted for publication.
Ensure a high standard of ethical conduct, integrity, impartiality, transparency, and agility in communication with the various members involved in submitting, evaluating, preparing, and publishing studies.
Warn your immediate supervisor about possible conflicts of interest impairing your performance’s integrity with the editorial team.

Editors (Head and Deputy), Associate Editors, and Editorial Board may not submit manuscripts for evaluation.

Ad hoc Reviewers

Position yourself as a reference in terms of conduct and ethical integrity.
Ensure confidentiality, impartiality, and integrity in evaluating the article.
Do not use, under any circumstances, privileged information to which you had access as a reviewer.
Contribute to the effective improvement of thearticle with critical and constructive opinions.
Comply with the evaluation deadline agreed upon with the editor.
Warn the editor about potential conflicts of interest that undermine the integrity of the evaluation process.
Warn the editor about similar works published or submitted for publication.

Reviewers must be exempt from bonds to conduct the article evaluation. Despite the double-blind evaluation, currently, the title of the articles and their content can be detected in pre-print databases or online congress proceedings. If the reviewer identifies the article’s authorship, if there is any conflict of interest, it must be informed before acceptance.

Revista Catarinense da Ciência Contábil (RCCC)

Ensure that all editors-in-chief, editorial staff, and members of journal boards (scientific editorial board, editorial board, ad hoc reviewers) are aware of their role as multipliers, defenders, and practitioners of the RCCC Code of Ethics, to which they must adhere.
Ensure ethical conduct in all processes involving submission, peer review, and publication of journals.
Ensure integrity, impartiality, confidentiality, and transparency in the scientific certification process of articles submitted for publication.
Ensure ethical conduct, integrity, impartiality, transparency, and agility in communication with the various members involved in submitting, evaluating, preparing, and publishing studies.
Establish and manage policies of conflicts of interest of the various members participating in scientific certification and journal publication.
Define and implement prevention policies and sanctions for situations of ethical misconduct.
Protect and preserve intellectual property rights.
Constantly strengthen the editorial independence of each journal.

Publishing Institution - Conselho Regional de Contabilidade de Santa Catarina (Regional Accounting Council of Santa Catarina) in partnership with Editor-in-Chief

Assist the Editor-in-Chief of the journal in improving quality, editorial originality, and scientific rigor.
Improve journal sustainability and development with the scientific, academic, and business communities.
Strive for the constant improvement of the journal.
Define and implement prevention policies and sanctions for situations of ethical misconduct.

Intellectual Property

RCCC is committed to contributing to the protection of the author’s intellectual rights. In this regard:

It adopts the Creative Commons BY license (CC-BY) in all texts it publishes, except when there is an indication of a specific copyright and patrimonial holders;
It adopts similarity detection software;
It adopts actions to combat plagiarism and ethical misconduct in line with the Committee on Publication Ethics (COPE)

Policies for Violation of Good Practices in Scientific Production and Publication

RCCC’s Code of Ethics adopts the policies established by the Committee on Publication Ethics (COPE) for situations of ethical misconduct:

Suspected duplicate publication

- in the article submission