Editorial Policies

Focus and Scope

Mission

Journal of Accounting, Management and Governance (JAMG) aims to disseminate scientific and technological knowledge related to the accounting sciences and the management of private, public and third sector organizations. It aims to stimulate the debate between scholars of the human and social sciences with grounded, tested and unpublished contributions derived from scientific research.

 

Goals

The objectives of the journal JAMG are: *Contribute to the institutionalization of Brazilian accounting and administration scientific communities, through the dissemination of the knowledge produced in these areas. 

*To promote the exchange, the theoretical and empirical debate between authors and readers of this divulged knowledge.

*Contribute to increasing the production of knowledge in accounting sciences and business administration.

 

Focus and Scope

JAMG is a journal of general character and that it complies with empirical texts and theoretical essays of the area of management and accounting. There is no privilege for specific theoretical or methodological contributions. What is important is that the text is relevant, that is, it makes some contribution to the advancement of scientific knowledge and / or practical application and has been elaborated with scientific rigor. The journal is divided into three sections: accounting, business administration and public administration. The Accounting and Finance section accepts controlling articles; management accounting; teaching and research in accounting; financial market, credit and capital markets; actuary; accounting for external users; and emerging issues in accounting and finance. The business administration section accepts articles on strategy and business economics; teaching and research in business administration; corporate governance; marketing; innovation; entrepreneurship; technological management; quality, productivity, people management and emerging issues in business administration. The public administration section accepts management and development articles; teaching and research in public administration; society and state; public governance, social management; social movements; public policies and emerging issues in public administration.

The journal is divided into two sections:

Private and Third Sector Management & Accounting – Accepts articles of strategy and economy of private and third sector companies; controller; management accounting; financial, credit and capital markets; actuary; accounting for external users; corporate governance; marketing; innovation; entrepreneurship; technological management; quality, productivity, people management; teaching and research in business administration and accounting; and emerging issues in accounting and management;

Public Management and Accounting – Accepts public management and accounting articles; teaching and research in public administration; society and state; public governance, social management; social movements; public policies and emerging issues in public and accounting administration.

 

Target Audience

JAMG is aimed at a broad public, including authors and readers of applied human and social sciences, the fields of administration and accounting, such as: researchers, professors, students, entrepreneurs, policy makers, consultants and other professionals who work in public, private and third sector organizations, national and international.

 

Submission Policy

Journal of Accounting, Management and Governance accepts submissions of articles written in the following languages: Portuguese, Spanish and English. If the manuscript is in Portuguese or Spanish, the author must translate the final approved version into English. Every manuscript submitted to the journal must be accompanied by a summary and between three and five keywords. The articles received are submitted to the desk review, by the Editor-in-Chief or by associated editors regarding the adequacy of the journal's mission and focus, and compliance with the technical standards of structure and format. If so, the article is referred to blind review by two ad hoc referees appointed by the Editor-in-Chief or Associate Editor. These analyzes are carried out while maintaining anonymity of authorship. The ideas, judgments, concepts and opinions expressed in articles published by CGG are the sole responsibility of their authors.

 

Originality

All articles submitted and published in the JAMG Journal must be original and have not been published in any newspaper prior to and in any scientific book or manuscript. The articles should be unpublished.

 

Section Policies

Scientific Article (Private and Third Sector Management & Accounting)

Accepts articles of strategy and economy of private and third sector companies; controller; management accounting; financial, credit and capital markets; actuary; accounting for external users; corporate governance; marketing; innovation; entrepreneurship; technological management; quality, productivity, people management; teaching and research in business administration and accounting; and emerging issues in accounting and management.

Editors
  • JAMG (CGG)
  • Gislayne Goulart
Checked Open Submissions Checked Indexed Checked Peer Reviewed

Scientific Article (Public Management and Accounting)

 Accepts public management and accounting articles; teaching and research in public administration; society and state; public governance, social management; social movements; public policies and emerging issues in public and accounting administration.

Editors
  • JAMG (CGG)
  • Gislayne Goulart
Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

The articles submitted to the Journal of Accounting, Management and Governance must be unpublished and are not under evaluation process for publication in any other publication vehicle.

Papers published in annals of scientific events may be submitted, provided they are in final form of article. If the article has been previously published, in print or electronic format, such as working paper, text for discussion or similar format, the author must withdraw it from circulation during the review process by the JAMG journal and, if accepted for publication, ensure that its publication occurs only in this journal.

If considered appropriate in the initial review (desk review) conducted by Editor-in-Chief and/or member of the Scientific Editorial Board, the article is evaluated by the “double blind review” system, by two ad hoc evaluators, with a Doctor's degree and experience in the area to which the text refers.

This phase aims to stimulate a constructive dialogue between evaluators and authors, aiming at improving the quality of the text, until its final version for publication. The number of times a text returns to authors does not mean low quality but rather a stimulus to its improvement.

Summaries of opinions, in case of conditional acceptance or refusal, are sent to the author(s).

Approved articles should be reviewed in their orthographic and grammatical aspects by the authors prior to their publication in the JAMG. At this stage, authors should also provide for adjustments to the APA standard.

 

Publication Frequency

Quarterly

 

Open Access Policy

JAMG offers free and immediate access to its content, following the principle that providing free scientific knowledge to the public provides greater global democratization of knowledge. CGG uses the Electronic Journaling System - SEER based on Open Access Journal in order to allow free and full access to published articles.

No fee is charged for submission, processing and eventual publication of articles in the CGG.

 Content License

The journal JAMG adopts the policy of licensing of its content by the policy of the Creative Commons, under the license: Creative Commons Attribution noncommercial, without derivations 4.0 International. Articles may be copied, distributed, displayed, transmitted or adapted, provided that the name of the journal, the edition, the year and the pages in which the article was originally published are quoted clearly and explicitly, but without suggesting that the JAMG endorse the reuse of the article. This license term should be made explicit in cases of reuse or distribution to third parties. It is not allowed to use for commercial purposes.

Through the CC-BY-NC-ND license the contents are released to fully interoperate with the most different systems and services. Criteria CC-BY-NC-ND follows the open access policies of leading AA publishers and periodicals (Open Access).

 

Archiving

This journal uses the LOCKSS system to create a distributed file system between participating libraries and allows them to create permanent journal files for preservation and restoration. Know more...

 

Publishing Ethics and Publishing Malpractice Statement

Publishing Ethics and Publishing Malpractice Statement

This journal is committed to ethics and quality in publication. We support standards of expected ethical behavior for all parties involved in publishing in our journal: the author, the journal editor, the peer reviewer and the publisher. We do not accept plagiarism or other unethical behavior.

 

Duties of Editors:

Publication decision: The journal’s editor is responsible for deciding which of the articles submitted to the journal should be published. The editor is guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editor may consult with editorial board or reviewers in decision making.

Fair play: The editor should evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

Confidentiality: The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

Disclosure and Conflicts of interest: The editor must not use unpublished information in his/her own research without the express written consent of the author. The editor should recuse him/herself from considering manuscripts in which he/she has conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or (possibly) institutions connected to the papers.

Involvement and cooperation in investigations: The editor should take reasonable responsive measures when ethical complaints have been presented concerning a submitted manuscript or published paper.

Duties of Reviewers:

Contribution to Editorial Decision: Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.

Promptness: Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.

Confidentiality: Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others.

Standards of Objectivity: Reviews should be conducted objectively and referees should express their views clearly with supporting arguments.

Acknowledgement of Source: Peer reviewers should identify relevant published work that has not been cited by the authors. The peer reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

Disclosure and Conflicts of Interest: Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.

Duties of Authors:

Reporting standards: Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Originality and Plagiarism: The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable.

Multiple, Redundant or Concurrent Publication: An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently and/or publish the same article in different journals constitute unethical publishing behavior and is unacceptable.

Acknowledgement of Sources: Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work. Information obtained privately, as in conversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written permission from the source. Information obtained in the course of confidential services, such as refereeing manuscripts or grant applications, must not be used without the explicit written permission of the author of the work involved in these services.

Authorship of the Paper: Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

Disclosure and Conflicts of Interest: All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.

Fundamental errors in published works: When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

Duties of the Publisher

We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions.

Our articles are peer reviewed to ensure the quality of scientific publishing and we are also users of CrossCheck (CrossRef’s plagiarism software).

* This statement is based on Elsevier recommendations and COPE's Best Practice Guidelines for Journal Editors.