About the Journal
MISSION AND SCOPE
The Revista de Contabilidade do Mestrado em CIências Contábeis da UERJ (Accounting Journal of the Master's Program in Accounting Sciences at UERJ) (RCMCC) is a publication of the Master's Program in Accounting Sciences at the Faculty of Administration and Finance of the State University of Rio de Janeiro (UERJ). It is a generalist journal in the field of accounting, aimed at academics, researchers, professors, students, and professionals interested in various branches of Accounting. Its objective is to publish and disseminate studies by Brazilian and foreign researchers in the field of accounting. It is noteworthy that RCMCC is one of the oldest academic journals in the field, with over 29 years of contributions to the development of knowledge in the accounting area. The collection of the RCMCC Journal is available to the entire academic-scientific community, with free and exclusively online access. RCMCC adopts a continuous flow system, receiving manuscripts from the accounting field and releasing one edition per year.
HISTORY
Creation and evolution: The RCMCC was launched in print format in July 1996, originally titled "Revista do NUSEG." Starting in 2003, it adopted an exclusively electronic format.
Name change: The transition to the name “Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ” occurred in 1997 and has remained to this day. This change emphasizes the maturation of the Master's Program and the consolidation of the editorial line focused on Accounting.
EDITORIAL POLICY
Evaluation process: The journal adopts the double blind review system, ensuring impartiality and academic rigor in the evaluation of submitted articles.
Editorial board: Composed of researchers recognized nationally and internationally, it ensures the quality and scientific relevance of the publications.
Endogeneity policy: To avoid the concentration of authors linked to the program itself, only works produced by faculty and students of the Graduate Program in Accounting Sciences at UERJ that have been previously approved and presented at national and international events listed in CAPES's Qualis will be accepted for publication. The fraction of articles with at least 1 (one) author, faculty member or student, affiliated with PPGCC-UERJ, should not exceed 15% of the total articles published each year.
ACCESS AND FREQUENCY
Availability: The entire collection of RCMCC is made available for free on this platform, ensuring broad and unrestricted access for the scientific community. This practice is related to the Open Access Policy, which aims for the worldwide democratization of knowledge. The journal does not charge fees for submission or for the processing and publication of articles (APCs).
Periodicity: The RCMCC, from 1996 to 2024, adopted a quarterly editorial production schedule, with 3 issues per year and an average of 10 to 15 articles per issue. Starting in 2025, it began using the continuous flow system, with one edition per year.
INVITATION TO THE SCIENTIFIC COMMUNITY
The RCMCC values dialogue with its readers and authors, encouraging the submission of opinions, constructive criticism, and suggestions to continuously improve its work.
The editorial team of RCMCC invites researchers to submit their work and contribute to strengthening the academic debate in the accounting field. Your participation is fundamental for the development and consolidation of scientific knowledge.
THEMATIC COVERAGE
A generalist profile is adopted, receiving contributions that engage with different perspectives in the accounting field. Among the preferred topics are:
(a) Financial Accounting
(b) Public Accounting
(c) Managerial Accounting
(d) Cost Accounting
(e) Social and Environmental Accounting
(f) Finance and Capital Markets
PEER REVIEW PROCESS
The texts submitted for evaluation must be original and not under evaluation in any other publication.
The evaluation process aims to help researchers improve their work by providing constructive and timely assessments, prepared by experienced researchers.
The evaluation process consists of two stages:
1) In the first stage, the editor evaluates the received manuscripts (peer-review) and examines their suitability to the journal's editorial line;
2) In the second stage, the manuscript is evaluated by researchers from the Editorial Board and "ad hoc" Consultants through the double blind review process (the authors are not known during the evaluation).
EVALUATION FORM TEMPLATE
Evaluation Form
INDEXING
POLICY ON SCIENTIFIC ETHICS AND INTEGRITY
If an error or inaccuracy is identified in a published article, the author must notify the editorial team of this journal to make the appropriate correction or retraction.
Citations must be relevant and appropriately aligned with the study conducted. The excessive use of self-citations, irrelevant or inappropriate citations to the content, as well as any other form of citation manipulation, is classified as an unethical practice. We will reject the submission if we detect any citation manipulation.
All articles submitted to the RCMCC must contain original content, and manuscripts with high similarity are unacceptable. In case of duplication detected during the editorial period, the authors will be notified, and the publication will be suspended. In case of duplication identified after publication, the article will be withdrawn from the edition, with prior notification to readers through a communication note. Please note: Studies published in Annals are not considered duplicates, provided that the authorship of the group of researchers is respected. This information must be disclosed at the time of submission.
All articles submitted to the RCMCC are analyzed using similarity software. If passages of high similarity are identified without proper citation, the authors must provide clarifications. In the absence of clarifications from the authors, the editors will proceed to archive the submission. During the peer review process, reviewers may identify signs of plagiarism. The editors will investigate the suspicion and may suspend the publication of the article.
This journal will only use names and addresses for its services, not for any other purposes or third parties.
CATALOGING RECORD
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online).
v. 1 n. 1, 2003 – . Rio de Janeiro: UERJ, FAF, 2003.
Quarterly v.1 to v. 29
Continuous Publication - starting from v. 30
e-ISSN 1984-3291
1. Accounting Sciences-Journal
I. State University of Rio de Janeiro. School of Business Administration and Finance
CONTACT
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ
Programa de Pós-Graduação em Ciências Contábeis
Faculdade de Administração e Finanças
Universidade do Estado do Rio de Janeiro
Rua São Francisco Xavier, 524, 9° andar, Bloco E, Maracanã
Rio de Janeiro - RJ - Brasil
Cep: 22550-013
Email: rcmcc@uerj.br / revistacontabilidadeuerj@gmail.com
Tel.: +55 (21) 2334-0294 /2334-0697
