Políticas editoriais

Section Policies

Since 2017, RCO has 3 sections: Editorial, Reflections and Trends, and Regular Articles. The Editorial section is prepared by the Editor-in-Chief. The "Reflections and Trends" section is dedicated to sharing experiences and analyses from journal editors, field leaders, and researchers who are references in their research areas, on a topic of interest to all. Its aim is to gather years of experience and interaction in academia from researchers, analyze international trends in an organized and summarized manner, aiding in the renewal of the field. Contributions to this section are made by invitation and are reviewed by the Editorial Team. The regular articles section follows the editorial scope and submission rules and is subject to peer review.

 

Ethical Behavior and Handling of Misconduct

RCO is a member and adheres to the principles of the Committee on Publication Ethics (COPE) www.publicationethics.org.

Plagiarism is a serious violation, and its occurrence is not acceptable in RCO submissions, whether intentional or not. The definition of plagiarism adopted is from the Office of Research Integrity, as the appropriation of ideas, processes, results, or words from another person without appropriate credit.

Detecting plagiarism is not a simple matter and requires careful verification and gathering of evidence. RCO adopts the guidelines of the Committee on Publication Ethics (COPE). As an indicator of originality, RCO analyzes the similarity rate of the submitted manuscript by the authors compared to published texts available in the base accessed by the Crossref Similarity Check tool (iThenticate). Similarities identified by the system are analyzed on a case-by-case basis. In addition to plagiarism, RCO is open to reports or inquiries about misconduct such as data fabrication and falsification, improper authorship attribution, and simultaneous submission of the same manuscript to two or more journals.

When identified, each misconduct triggers a specific internal process at the journal. In the case of similarity, simultaneous submission, or suspicion of publication slicing (salami-slicing) identified in the evaluation of the contribution, the Editor-in-Chief contacts the authors requesting clarification. If the justifications are not satisfactory and the necessary corrections are not made, the manuscript is withdrawn from the review process, and the authors will be sanctioned by the publication of articles for a period determined by the responsible Editor(s).

 

In the event of reports or alerts of misconduct occurring after publication, RCO initiates an internal process for investigation, and if the violation is confirmed, the article is retracted. RCO reserves the right to inform the authors' affiliated institutions about misconduct detected before or after publication.

 

Open Access and Fee Policies

RCO adopts an Open Access policy under the standard Creative Commons agreement (CC BY-NC-ND 4.0). The agreement states that:

  • The submission of text authorizes its publication and implies a commitment that the same material is not being submitted to another journal. The original is considered definitive;
  • Authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under the Creative Commons Attribution License, which allows sharing the work with acknowledgment of authorship and initial publication in this journal;
  • Authors are permitted to enter into separate, additional contractual arrangements for the non-exclusive distribution of the version of the work published in this journal (e.g., publish in an institutional repository or as a book chapter), with acknowledgment of authorship and initial publication in this journal required;
  • Authors are allowed and encouraged to publish and distribute their work online (e.g., in institutional repositories or on their personal website) before or during the editorial process, as this can lead to productive changes, as well as increase the impact and citation of the published work (See The Open Access Effect);
  • The journal does not pay royalties to authors of published texts;
  • The copyright holder of the journal, except those already agreed upon in the Libre Open Access agreement (CC BY-NC-ND 4.0), is the Department of Accounting of the Faculty of Economics, Administration, and Accounting of Ribeirão Preto at the University of São Paulo.

No submission or publication fees are charged.

 

Artificial Intelligence (AI) Use Policies

Following COPE recommendations, we emphasize that AI tools cannot be listed as authors of an article.

Authors who use AI tools in writing a manuscript, producing images or graphic elements of the article, or in data collection and analysis, must be transparent when disclosing in the Materials and Methods section (or similar) of the article how and which AI tool was used.

Authors are fully responsible for the content of their manuscript, even those parts produced by an AI tool, and therefore are responsible for any publication ethics violations.

 

Electronic Editorial Process Management

RCO -  Revista de Contabilidade e Organizações uses the Electronic Journal Publishing System - SEER (Open Journal Systems - OJS) for effective electronic management and automation of its editorial process for manuscripts (submission, article evaluation, and review, reviews, and case). The "SEER" system is distributed throughout the national territory free of charge by the Brazilian Institute of Information in Science and Technology and recognized by Capes.