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Revista Contabilidade & Finanças (RC&F) is an open access journal, free of charges for authors and readers, published every four months and held by the Department of Accounting and Actuarial Sciences at the University of São Paulo School of Economics, Business Administration and Accounting. Under its previous name Caderno de Estudos, the journal has been published since 1989, with financial support from FIPECAFI – Foundation Institute for Accounting, Actuarial and Financial Research. As from 2012, the journal has been concomitantly published online both in English and in Portuguese or Spanish.

The RC&F has been classified as A2 according to the QUALIS CAPES for the areas of business administration, accounting and tourism. Research in January 2017. Member of Committee on Publication Ethics (COPE).


Accounting & Finance Review (RC&F) has the mission of disseminating original, unpublished and relevant scientific output in the area of Accounting, Auditing, Actuarial Sciences and Finance, produced by academics, researchers, students and professionals within Brazil and outside it, selected exclusively on the basis of quality and effective contribution to the development of scientific knowledge in these fields.


The principal objectives of RC&F are:

  • Disseminating relevant knowledge in the areas of Accounting, Auditing, Actuarial Sciences and Finance;

  • Encouraging and provoking reflections on relevant themes for the area, the academic community and society; and

  • Achieving national and international recognition as a means of communicating research studies.

Target public

The target audience of RC&F consists principally of academics, researchers, professionals and students of the areas of accounting, finance and actuarial science.


Articles, reviews, communications, editorials, debates and documents submitted to the RC&F for assessment must be unpublished, nationally and internationally, not being under consideration for publication in any other vehicle of dissemination, in any language. An article already published outside Brazil could be published in a special edition, with the objective of disseminating the knowledge in Portuguese, facilitating this knowledge to publics who would otherwise not have access to it. Such an article shall be clearly and unequivocally identified as unoriginal and this may only occur with the knowledge and authorization of the authors and representatives of the foreign journal.

With a view to a policy of good practices, the same main author shall not publish more than one article per year.

Privacy policy

Articles are analyzed through the triple blind review system, in which: (i) the author does not know who the reviewer is; (ii) the reviewer does not know who the author is; and (iii) the associate editor does not know who the author is, but knows who the reviewer is.

Rights and Permission

The content of the article(s) published in the RC&F are of the entire liability of the authors, including with regard to the truth, updating and accuracy of data and information. The authors shall assign the rights in advance to the Review, who adopts the CC-BY system from Creative Commons license. Read more in

RC&F shall not charge a fee for the submission of articles. The submission of articles to RC&F shall imply that the author(s) authorizes/authorize its publication without the payment of author’s rights.

The submission of articles shall authorize the RC&F to adjust the text of the article(s) to their publication formats and if necessary, to make spelling, grammar and regulatory changes.

Virtual Availability

All published articles are available at the website or on the system SciELO


RC&F receives financial support from the following institutions:

  • CAPES – Coordenação de Aperfeiçoamento de Pessoal de Nível Superior [Coordinating department for upgrading of higher level staff]

  • CNPq - Conselho Nacional de Desenvolvimento Científico e Tecnológico [National Council for scientific and technological development]

  • FIPECAFI - Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras [Institute of accounting, actuarial and financial research]

  • SIBi - Programa de Apoio às Publicações Científicas Periódicas da USP [Support program for periodical scientific publications of USP]

Another funding source may be considered since it is justified.


RC&F uses the tool CopySpider© 2013 All Rights Reserved to support the plagiarism scan analysis. Available at:


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Copyright © 2008 EAC - FEA - USP (All rights reserved)
Development: Technology - FIPECAFI
Universidade de São Paulo Faculdade de Economia e Adminstração FIPECAFI