About the Journal

Scope and focus

 The Journal of Accounting and Organizations (Revista de Contabilidade e Organizações - RCO) 

is a Brazilian open-access journal established in 2007, featuring double-blind peer review and continuous publication. RCO is published by the University of São Paulo, supported by resources from the Department of Accounting at the School of Economics, Business Administration, and Accounting/USP, and the USP Libraries and Digital Collections Agency.

RCO does not charge its authors any editing, submission, or publication fees.

RCO publishes the results of innovative, stimulating, and impactful research demonstrating methodological rigor in the field of accounting/financial information across various types of organizations, markets, and governments. As a multi-paradigmatic journal, RCO welcomes diverse methodological approaches, both quantitative and qualitative, as well as theories from various fields. Interdisciplinary approaches are particularly encouraged.

Within RCO's scope are works involving accounting/financial information of organizations, financial decisions of individuals, entities, markets, and governments, organizational management control, regulatory policies, taxation policies, government spending, governance, fraud and corruption prevention, and human, intellectual, social, and environmental development.

The journal's open-access policy and author license adhere to the Creative Commons CCBY-NC-ND 4.0 license.

 

Frequency

Continuous flow

 

Themes of interest

RCO is interested in and provides associate editors and reviewers in the following thematic areas:

 

Organizational Accounting Information

  • Financial accounting and accounting information quality
  • Accounting regulation
  • Tax accounting and tax planning
  • Audit

Markets

  • Information, products, and structure of the capital markets
  • Regulation of the capital markets
  • Personal finance
  • Corporate finance
  • Behavioral finance and economics

Governments

  • Cost analysis and management
  • Historical approaches
  • Public accounting
  • Public finance (fiscal control mechanisms, revenue generation, management, and execution by governments)
  • Budgeting and public planning (in its various approaches, such as budget flow, performance, and social participation)
  • Taxation
  • Mechanisms for transparency, control (internal, external, and social), and combating corruption

Organizational Management Control

  • Cost analysis and management
  • Planning, budgeting, and management control
  • Economic/financial and non-financial information for organizational management (multinational companies, family businesses, startups, public entities, and hybrid organizations)
  • Strategy, performance management, and manager compensation

Environmental, Social, and Governance Practices

  • Management and information on pollution, natural resource use, and environmental footprint
  • Management and information on corporate social responsibility
  • Corporate governance
  • Anti-corruption and compliance policies
  • Whistleblowing channels and fraud prevention

Research, Technology, and Innovation

  • Methods applied to accounting and organizational research
  • Technological research
  • Information technology and communication
  • Information systems and big data
  • Artificial intelligence
  • Data analysis

Education and Professional Development

  • Education and professional training
  • Role of the accountant and organization of the profession
  • Careers and trends in the profession
  • Teaching and assessment in accounting and related courses
  • Curriculum content and construction of professional identity
  • Teaching cases

 

Teaching cases on any of RCO's thematic areas of interest. Teaching notes are not disclosed. If a teacher wishes to access them, they can contact the Journal via email: rco@usp.br

 

Other themes may be evaluated by the editors (please include a justification in the cover letter to the editor as to why the article falls within RCO's scope).

 

Bibliographic Information

ISSN: 1982-6486 (electronic / online periodical)

Revista de Contabilidade e Organizações – v.1, n.1, (2007) - Ribeirão Preto - SP: Publisher FEA-RP / USP - University of São Paulo, 2007.

  • Quaterly: v.1 to v.11
  • Continuous flow: from v.12 onwards

Publication by the Department of Accounting, School of Economics, Business Administration, and Accounting of Ribeirão Preto and the Graduate Program in Controller and Accounting, FEA-RP/USP.

  • Accounting Sciences - Periodical

  

Sources of Support

We appreciate the sponsorship of the Department of Accounting at FEA-RP/USP, Fundace, and the USP Libraries and Digital Collections Agency (Agência de Bibliotecas e Coleções Digitais - ABCD).