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Scope and research areas

Revista Contabilidade & Finanças (RC&F) publishes inedited theoretical development papers, theoretical-empirical studies, and thesis-support essays in Accounting, Controllership, Actuarial Sciences and Finance. The journal accepts research papers in different paradigms and using various research methods, provided that they are consistent and relevant for the development of these areas. Besides research papers, its main focus, traditional papers and manuscripts in other formats that can contribute to communicate new knowledge to the community are also published.

On submitting an article to RC&F, the author(s) shall certify that the work is in line with the Research Guidelines and with the scope of the magazine.

The research guidelines which implement the focus of publication are:

  • Controllership and management accounting

    Refers to the field of research and development of studies on systems of measurement, information and support for the planning and control process of organizations.

    Among the various themes of interest, this considers: Management Accounting, Cost Analysis and Management, Auditing of private entities and of the service sector, Economic Management, Theory of Restrictions, Tax Planning and Management, Logistics and elements of control, Strategic Planning and Budget Control, Management Control in Organizations, Management Information Systems, Information Technology and Systems, Assessment of Investment Projects and Sustainability, always from an Accounting perspective.

  • Accounting for external users

    Involves the development of studies and research related to aspects of identification, measurement of accounting information.

    Some of the principal elements are: Accounting theory, Financial accounting, Standard convergence, Social balance sheet (Value added statement, Environment, Human resources), Intellectual capital, Governmental and third sector accounting, Independent auditing, Financial statement analysis, Disclosure of inflation effects, Tax accounting and Corporate governance.

  • Markets: financial, credit and capital markets

    Covers studies and research aimed at conceptual and/or empirical aspects of the respective markets, as well as the application of resources from the perspective of past and/or projected corporate performance, provided that this is linked to Accounting. Comprises: Auditing, Short- and Long-Term Corporate Finance, Valuation, Risk Management and Quantitative Methods Applied to Company Accounting

  • Accounting, controllership, actuarial and financial education and research

    Refers to the investigation of models, methods, techniques and instruments aiming at the optimization and improvement in quality of the entire teaching/learning process, as well as the construction of scientific works in all areas of the field of knowledge of Accounting Sciences.

    Comprises: Higher Education in Brazil/Abroad and Accounting, Finance and Actuarial Sciences, Training of Accountants, International Curriculum, Teaching and Learning Process: Learning Styles and Strategies, Education Technology, On-Line Education and Virtual Collaborative Models, Accounting Epistemology, Profile and Development of Students and Assessment of Educational Programs.

  • Actuarial Sciences

    Covers themes such as risk management and social protection. Some of the principal elements are all of the modalities of insurance, basic security, complementary welfare, health, enterprise risk management and financial risk, finance and investments, demography and aging, and other research themes using actuarial techniques.

  • Emerging themes in Accounting, Finance and Actuarial Sciences

    Includes works on innovative themes or which may have an interdisciplinary character, which does not fall within the previous lines.

In the event that the authors have doubts about the compliance of their works with the research guidelines of the RC&F, they should contact the Chief Editor (



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