From November 2016 on, Revista Contabilidade & Finanças (RC&F) will publish essays. They will be further texts along with the theoretical and theoretical-empiric articles that we publish.
The biggest motivation for the essay inclusion in RC&F’s types of communication is the perception that we can contribute with the publication of instigation and reflections that are hardly made in the actual model for the articles development. The empirical researches take years to be completed and relevant problems are not identified and discussed by the community at the most opportune time. Including essays creates publication opportunities about themes that are not studied yet, bringing motivation and instigation to develop that knowledge.