Submissions

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Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.
  • The submitted article is unpublished in Brazil and abroad and is not being evaluated by any other journal, nor has it been previously published in books or journals.
  • Works from scientific events had significant improvements incorporated in relation to the previous version published.
  • The work follows the journal rules described in guidelines for authors and citations and references are formatted in the APA standard (7th edition).
  • The article does not exceed the total of five authors.
  • The article to be submitted is in .doc or .docx format and without any authorship identification in the body of the text or file properties.
  • The authors are aware that the article, after being approved by peers and with approval for publication, will only be definitively approved if the text correctly follows the spelling and grammatical rules of Portuguese, English (US-English) and/or Spanish.
  • The authors are aware that after approval of the article and approval for publication, they must provide an English version within 20 days and that the translation must be carried out by one of the professionals recommended by the journal in the guidelines for authors.
  • The authors are aware that they must send along with the article submission, the letter to the editors and the mandatory copyright and licensing statement, and other permissions when applicable.
  • The authors are aware that when submitting they undertake to evaluate at least two articles per year for the CGG journal.

Author Guidelines

General aspects

The Revista Contabilidade, Gestão e Governança (CGG) publishes papers related to accounting and administration of private, public and third sector organizations, stimulating debate among scholars of applied social sciences with grounded, tested and unpublished contributions resulting from scientific research.

Papers must be original and unpublished, and present a contribution to the scientific community.

Theoretical-empirical, literature review or exclusively theoretical articles may be submitted. Studies published in annals can be submitted, provided that significant improvements have been incorporated in relation to the version already published in the scientific event. If the article has been published previously, in printed or electronic format, as a working paper, discussion text or similar format, the author must withdraw it from circulation during the CGG review process and, if accepted, ensure that its publication occurs first in this journal, with derivative publications observing the copyright and licensing policy .

The studies can be sent in Portuguese, Spanish or English. The paper must be written correctly in grammatical terms, and the authors are responsible for the professional revision of the text.

Authors whose papers are approved for publication in Revista CGG must provide an English version of the last accepted version of the work within 20 days. The translation must be carried out by one of the translators recommended by the journal:

  1. A2Z Language Services: a2zsolucoes@gmail.com
  2. Santos & Dinham Consulting and Translations: robdinham@gmail.com
  3. Patrick Hall: phall64@uol.com.br
  4. Fernando Effori de Mello: feffori@gmail.com
  5. Carolina Mamede: carollmamede@gmail.com
  6. DJC English: djcingles@hotmail.com
  7. Izabela Gonçalves Barros: isbar1@hotmail.com

Papers submitted to CGG cannot be and/or be submitted to any other journal during the editorial process.

CGG does not charge fees at any stage of the editorial process.

Authors must ensure that they are aware of the focus and scope, peer review policies, and ethics and best practices for publication .

The editors and/or any individual or institution linked to their collegiate bodies are not responsible for the opinions, ideas, concepts and positions expressed in the texts, as they are the sole responsibility of the authors.

 

Authorship

The CGG recommends that authorship be attributed to contributors who have made a substantial contribution to the paper and are responsible for the work and its published form, meeting the four basic criteria for indicating authorship listed by the ICMJE:

  1. Substantial contributions to the conception or design of the work; or the acquisition, analysis or interpretation of data for the work;
  2. Elaborate the work or review it critically for important intellectual content;
  3. Final approval of the version to be published;
  4. Agree to be responsible for all aspects of the work, ensuring that questions regarding the accuracy or completeness of any part of the work are properly investigated and resolved.

Acknowledgments may be used to denote contributions to the work that do not meet the listed authorship criteria, but which must be acknowledged.

The maximum number of authors per article is five, ordered according to the contribution of each one to the text.

The same author can only have one paper published per year in CGG. This rule is applicable regardless of the individual's position in authoring the articles.

 

About the submission

All files must be submitted through the journal's platform: https://revistacgg.org/index.php/contabil/about/submissions

Before submitting a paper, authors must ensure that all authors are registered in the system. Please ensure that the full name, email address, educational institution, ORCID iD, contact telephone numbers, Lattes Curriculum link and biography (containing the highest degree and area of interest) of all authors are recorded in the journal's system. This is a necessary condition for the article to pass the desk review evaluation.

When submitting a paper for evaluation, all authors and co-authors assume the commitment to carry out the evaluation of at least 2 (two) papers per year, in order to contribute to the process of scientific communication and to the CGG journal.

At the time of submission, the following documents must be submitted:

  • The manuscript to be evaluated, in .doc or .docx format, formatted according to the guidelines for authors described here, without authorship identification in the body of the text and in the file properties. [mandatory]
  • Letter to the editors, in .doc, .docx or PDF format, explaining the scientific contribution of the article with due justification of how it contributes. In the case of work published in the annals of scientific events, it is relevant to mention the fact in the letter, as well as mention the main improvements incorporated in it. Papers selected for fast-track must inform this data. Inform the existence of possible conflicts of interest: financial, personal, between possible reviewers and editors, and/or possible thematic biases. Inform that the authors are aware that they must provide an English version of the article in case of acceptance for publication. When dealing with a study carried out with human beings, inform the approval by the Research Ethics Committee. This letter should be a maximum of two pages and be submitted as part of the article. in the system. [mandatory]
  • The copyright and licensing statement, in PDF format, signed by all authors (scanned or electronic signature). Must be submitted to part of the article in the system. [mandatory]
  • Datasets, if applicable, can be sent as supplementary documents in the system or have the link to the data repository informed in the letter to the editors. [optional]
  • Permissions to use any copyrighted material, such as illustrations, graphics, translations and/or any other fonts, with permission issued by the rights owner or publisher. [if applicable]

Submitted files must be named with just one word, without any special characters.

Authors must fill in the information in the journal's system, ensuring completeness of data for all authors.

All authors must inform the ORCID registration number. If you do not have a registration, you must do so for free at https://orcid.org/ before starting the submission.

 

Manuscript preparation

Formatting:

  • Paper: A4 (29.7 x 21 cm).
  • Margins: 2.54cm top and 3cm left; bottom and right 2cm.
  • Font: Times New Roman, size 12.
  • Spacing: double between lines and indentation of 1.27 cm at the beginning of paragraphs.
  • Size: the article must contain between 5,000 and 8,000 words, including title, summary, abstract, textual part, tables, figures, notes and references.
  • Pagination: include the number of pages in the lower right corner of the document.
  • Bold: should be used only for titles and subtitles.
  • Italics: should only be used for words in a foreign language.
  • Double quotes: should be used for direct quotes and sentences from interviewees.

Structure of texts

Theoretical-empirical articles must follow the following structure: (a) title (Portuguese and English), summary and abstract, (b) introduction (contextualization, development of the problem and research objective) and review of the empirical literature concerning the problem, (c) method (description of participants/subjects, instruments, materials/equipment and procedures used to conduct the research), (d) results (report of findings, preferably using tables and/or graphs), (e) discussion (interpretation and implications of the results), (f) conclusion or final considerations, (g) references.

In literature review or purely theoretical articles, authors are expected to: (a) clearly define a problem, (b) summarize previous investigations to inform the reader about the state of the research, (c) identify relationships, contradictions, gaps, and /or inconsistencies in the literature (d) suggest next research steps to solve the identified problems. (e) references * There is no pre-defined structure of sections for this type of contribution, so authors should seek a coherent format for the text. It is essential that there be an organizing argument and not just a compilation of research already carried out.

Title, abstract and keywords

Insert the title at the beginning of the work, with the first letters of each word in capital letters, followed by the summary, keywords, abstract and keywords, without identifying the author(s). Papers in English or Spanish must also include title, abstract and keywords in Portuguese.

Title: the title should contain up to 15 words and represent the 'short summary' of the article's content.

Abstract: it should contain up to 250 words and be clearly presented in topics:

  • Objective (mandatory): Indicate the objective of the work, that is, what it intends to demonstrate or describe;
  • Method (mandatory in an empirical study): indicate the scientific method used in conducting the study. In the case of theoretical essays, change the name of the topic to Theoretical approach and it is recommended that the author(s) indicate the theoretical approach adopted;
  • Results (mandatory): briefly indicate the main results achieved;
  • Originality/Relevance (mandatory): indicate the theoretical gap in which the study is inserted, also presenting the academic relevance of the theme;
  • Theoretical/methodological contributions (mandatory): indicate the main theoretical and/or methodological implications that were reached through the findings of the study carried out;
  • Social/management contributions (optional): Indicate the main managerial and/or social implications achieved through the findings of the study carried out.

Keywords: between three and five keywords that characterize the work, separated by a comma.

Tables and figures

Every form of graphic presentation used in the work must be named as a table or figure (everything that is not a table will be considered a figure). These must be in grayscale, they cannot be colored. Regardless of the program used to produce the tables and figures, the output format must be of high quality and with a resolution that allows clear identification of information. Tables and figures must be presented in the text and in the exact location in which they must be published in case of acceptance of the article.

Tables: according to APA standards, tables can show numerical or textual values, organized in columns and lines. Align tables with the left margin and do not insert vertical borders. The body of the table must be in font size 10, single spacing. The table must be identified at the top, in size 12. Insert the word Table and the number that designates it, with the initial capital letter and bold (example: Table 1) and in the next line, place the title in italics and without bold. Notes, if any, should be inserted below the table in size 10 font, aligned to the left, double spacing.

Figures: According to APA standards, a figure can be a photograph, graph, or any other illustration. Align the figures with the left margin. Figure identification must be made at the top, in size 12. Insert the word Figure and the number that designates it, with the initial capital letter and bold (example: Figure 1) and in the next line, place the title in italics and without bold. Legends must be placed inside the figures. Notes and any other information necessary to clarify the figure (such as measurement units, symbols, scales, abbreviations and fonts) must be added, if any, below the figure in size 10 font, aligned to the left.

For additional details on how to prepare tables and figures, insert units of measurement, textual information, among others, authors should consult the APA Publications Manual (7th edition).

Citations and references

The CGG journal adopts the rules of the American Psychological Association – APA (7th edition) for citations and references. A brief summary in Portuguese and English is available, but does not dispense with consulting the original standards in full. Articles submitted with ABNT standards will be rejected.

Citations: the standard used by APA standards is author-date, including the author's last name and publication date in the body of the text, with page identification when applicable. Examples:

Silva (2023) or (Silva, 2023).

Motta and Vanconcelos (2002) or (Motta & Vasconcelos, 2002).

References: references cited throughout the text must be presented at the end of the article in double spacing, with 1.27 cm of displacement from the second line of each reference, and organized in alphabetical order by the author's last name (and chronological when it is the case). case), in accordance with the norms of the APA.

All Internet page addresses (URLs) must be active and ready to click. When the quoted source has a DOI (Digital Object Identifier), it must be informed in the reference.

Examples:

  • Book: Sapolsky, RM (2017). Behave: The biology of humans at our best and worst . Penguin Books.
  • Chapter: Dillard, JP (2020). Currents in the study of persuasion. In MB Oliver, AA Raney, & J. Bryant (Eds.), Media effects: Advances in theory and research (4th ed., pp. 115–129). Routledge.
  • Journal article: Hollanda, BB (2014). In the time of football-art. Revista História da Biblioteca Nacional, 9 (105), 58-59.
  • Journal article with DOI or URL: McCauley, SM, & Christiansen, MH (2019). Language learning as language use: A cross-linguistic model of child language development. Psychological Review, 126 (1), 1-51. https://doi.org/10.1037/rev0000126

Other citation and reference templates can be found in the APA Publication Manual (7th edition) and the APA Style Blog .

Notes, acknowledgments and funding

Notes should be avoided. If they are extremely necessary to elucidate any term or concept, whose explanation is not convenient to be inserted in the body of the text, they must be numbered sequentially in the body of the work and presented at the end of the article, after the references.

Insert the source of support and/or financing in the form of a scholarship, equipment, products or resources, indicating the development agency, institution, program, among others. In the case of works that had resources from the Coordination for the Improvement of Higher Education Personnel (CAPES), inform in the standard established by Ordinance No. 206, of September 4, 2018.

Acknowledgments should be inserted at the end of the article. However, they can only be added to the manuscript after acceptance for publication.

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.

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.

Special Issue: Public Sector Reforms and Changes in Public Accounting

This section accepts papers for the extra edition whose theme is "Public Sector Reforms and Changes in Public Accounting", to be published in October 2022.

Scientific research that reflects the state of the art on the following topics will be received:
• Relation between The International Public Sector Accounting Standards (IPSAS) and the European Public Sector Accounting Standards (EPSAS), in possible effects on the Accounting Standardization System for Public Administrations (SNC-AP) in Portugal and Brazil;
• Impact of public sector reforms on the government accounting system;
• Control bodies and new public governance;
• Accountability and public policy management;
• Accounting information and decision making in Public Administration;
• Contribution of accounting information in the preparation of the public budget.

Authors may submit papers in this section until April 30, 2022.

Copyright Notice

The authors hold the copyright to their article and grant the Journal of Accounting, Management and Governance the exclusive rights of first publication (including communication to the public and reproduction), with the work simultaneously licensed under the Creative Commons Attribution Non-Commercial 4.0 International License (CC BY-NC).

This license allows third parties to remodel, adapt, and create from the published work, as long as it is for non-commercial purposes, giving due credit for authorship and initial publication in this journal.

Authors are permitted to enter into additional separate agreements for non-exclusive distribution of the version of the work published in this journal (e.g., publish in an institutional repository, on a personal website, publish a translation, or publish a book chapter), with acknowledgment of authorship and initial publication in this journal, provided there is no commercial use/distribution.

Privacy Statement

The names and addresses informed in this journal will be used exclusively for the services provided by this publication, not being made available for other purposes or to third entities, following what is established in Law No. 13,709, of August 14, 2018, General Law of Data Protection (LGPD), respecting the provisions of Art. 3 and Art. 23.