Submissions

OPEN ACCESS POLICY

Enfoque: Reflexão Contábil is published under the Open Access model and is therefore free for anybody to read and download, and to copy and disseminate according to the Creative Commons Attribution 3.0 policy. 

APCS (ARTICLE PROCESSING CHARGES) AND SUBMISSION CHARGES

Enfoque: Reflexão Contábil is free of any kind of submission/publication fees, thus the authors are not charged to publish with us.

POLICIES AGAINST PLAGIARISM AND BAD CONDUCT IN RESEARCH

In the wake of our tradition in excellence, we would like to inform collaborators on editorial improvements that foreground the integrity of articles published by Enfoque: Reflexão contábil. Following guidelines by the Committee on Publication Ethics (COPE) stimulating the identification of the practice of plagiarism, bad practices, frauds, possible violations in Ethics and indicting, we would like to recommend the following:

1. Authors are invited to visit the COPE website http://publicationethics.org for information on authors and editors on Ethics in research;

2. Prior to submission of scientific articles, authors should follow the criteria below:

- articles that contain data acquisition or analysis and interpretation of data from other publications should refer to the latter explicitly and directly;

- articles with a critical review on the intellectual contents of other authors should duly quote the latter authors;

- all authors should attend to the authorship criteria of an unpublished article and no researcher involved in the investigation should be omitted from the list of authors;

- the definite approval of the article is the role of the respective editors and of the editorial board.

3. So that the above criteria could be complied with, the following procedures will be taken:

a)  Editors will evaluate manuscripts by CrossCheck system immediately after submission. Contents of the scientific articles will be evaluated to identify any sort of plagiarism, double submissions, already published articles and possible frauds in research;

b)  With these results in hand, the editors and the editorial board decide whether the manuscript is sent for the review of peers, who will also make their own evaluations;

c) After acceptance and prior to publication, the article may again be assessed. 

EDITORIAL RULES

The articles and papers submitted to the magazine Enfoque: Reflexão Contábil should address Accounting or related contents. Papers will be evaluated by two Editorial Board members and three ad hoc consultants using the double blind review system, that is, the authors of the works and their referees are not known at any stage of the evaluation.

The work will be evaluated and assessed on their relevance, innovation, clarity of language, depth of research and its contribution to the evolution of Science, considering that the contents of the texts, the opinions and concepts expressed are the author’s/authors’ entire responsibility.

The Board reserves the right to propose the authors adjustments in the texts evaluated; to refuse any article or work they consider unsuitable for publishing, as well as the right to exclusive publication of texts adopted, but in case of work already published in Annals the name of the event, place and date should be indicated.

Works in Portuguese, Spanish and English will be accepted for evaluation, and texts will be published in the author’s/authors’ mother tongue (s).

Besides the requirements mentioned, the work sent for submission must meet the following requirements:

1)            The structure of presentation:

PRE-TEXTUAL ELEMENTS:

• Title (with its translation into Portuguese);
• Author(s) affiliations and ORCID ID;
• Abstract in the mother tongue (not exceeding 250 words);
• Keywords in the mother tongue (not exceeding five words);
• Resumo (not exceeding 250 words);
• Palavras-chave (not exceeding five words).

TEXTUAL ELEMENTS:

• Introduction;
• Development;
• Conclusion.

POST-TEXTUAL ELEMENTS:

• References (see NBR updated 6023);
• Glossary (if any);
• Appendix(es) (if any);
• Attachment(s) (if any).

2)      Not exceeding 25 pages (minimum 15 pages), including references, with the following specifications:

• The text should be typed in MS-Word 97 or higher;
• Paper format: A4 (21.0cm x 29.7 cm);
• Font: Times New Roman; size 12 (for texts) and 10 (for tables, charts, footnotes, etc.);
  • Line Spacing : 1.5 in the text and double space for the equations and formulas;
  • Alignment: justified (for paragraphs);
  • Number of page; on the upper right corner;
  • Measures of the margins: top and left = 3.0cm, bottom and right = 2.0 cm;
  • References: cite in the text and at the end of the article;
  • Indicative Section. Example:

1 INTRODUCTION

2 THEORETICAL BACKGROUND

2.1 Analysis of working capital dynamics

2.1.1 Need for net working capital.

3)      The contents presented in the articles are the sole and exclusive responsibility of the author(s) who gives, copyrights to the Department of Accounting Sciences of UEM.

4)      The paper sent to be submitted to the Editorial Board should be unique, ie not published in another journal. If it is a result of work already published in Annals, it should have an indication of the event, place and date.

5)      The articles should be submitted through the site:

http://www.periodicos.uem.br/ojs/index.php/Enfoque