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src="http://rcf.fea.usp.br/wp-content/uploads/2020/09/logo_abcd-1.png" class="attachment-large size-large" alt="" loading="lazy" /> </a> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-6da0602" data-id="6da0602" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-9ea9b1e dce_masking-none elementor-widget elementor-widget-image" data-id="9ea9b1e" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <div class="elementor-image"> <a href="http://www-periodicos-capes-gov-br.ezl.periodicos.capes.gov.br/index.php" target="_blank"> <img width="1024" height="794" src="http://rcf.fea.usp.br/wp-content/uploads/2020/09/capes2-1024x794.jpg" class="attachment-large size-large" alt="" loading="lazy" srcset="http://rcf.fea.usp.br/wp-content/uploads/2020/09/capes2-1024x794.jpg 1024w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/capes2-300x232.jpg 300w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/capes2-768x595.jpg 768w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/capes2-1536x1190.jpg 1536w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/capes2-2048x1587.jpg 2048w" sizes="(max-width: 1024px) 100vw, 1024px" /> </a> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-a8a746b" data-id="a8a746b" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-e41255a dce_masking-none elementor-widget elementor-widget-image" data-id="e41255a" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <div class="elementor-image"> <a href="https://www.gov.br/cnpq/pt-br" target="_blank"> <img width="1024" height="794" src="http://rcf.fea.usp.br/wp-content/uploads/2020/09/cnpq2-1024x794.jpg" class="attachment-large size-large" alt="" loading="lazy" srcset="http://rcf.fea.usp.br/wp-content/uploads/2020/09/cnpq2-1024x794.jpg 1024w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/cnpq2-300x232.jpg 300w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/cnpq2-768x595.jpg 768w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/cnpq2-1536x1190.jpg 1536w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/cnpq2-2048x1587.jpg 2048w" sizes="(max-width: 1024px) 100vw, 1024px" /> </a> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-33db74f" data-id="33db74f" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-b854b0d dce_masking-none elementor-widget elementor-widget-image" data-id="b854b0d" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <div class="elementor-image"> <a href="https://fipecafi.org/Fundacao/Inicial" target="_blank"> <img width="600" height="465" src="http://rcf.fea.usp.br/wp-content/uploads/2020/09/fipecafi2.png" class="attachment-large size-large" alt="" loading="lazy" srcset="http://rcf.fea.usp.br/wp-content/uploads/2020/09/fipecafi2.png 600w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/fipecafi2-300x233.png 300w" sizes="(max-width: 600px) 100vw, 600px" /> </a> </div> </div> </div> </div> </div> </div> </div> </div> </section> <section class="elementor-section elementor-top-section elementor-element elementor-element-00601b7 elementor-section-height-min-height elementor-section-items-stretch elementor-section-boxed elementor-section-height-default" data-id="00601b7" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-container elementor-column-gap-no"> <div class="elementor-row"> <div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-75c53a5" data-id="75c53a5" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-cde11f1 elementor-widget elementor-widget-heading" data-id="cde11f1" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default"><span style="font-size: 20px; font-style: normal; font-weight: 500; letter-spacing: 1.8px;">Secretariat of Revista Contabilidade & Finanças</span></h2> </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-c3a70f6 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="c3a70f6" data-element_type="section"> <div class="elementor-container elementor-column-gap-no"> <div class="elementor-row"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5155efc" data-id="5155efc" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-ddf1729 elementor-widget elementor-widget-heading" data-id="ddf1729" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">Editor-In-Chief:</h2> </div> </div> <div class="elementor-element elementor-element-c4b9229 elementor-widget elementor-widget-heading" data-id="c4b9229" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">Prof. Andson Braga de Aguiar, Ph.D. - Universidade de São Paulo - São Paulo, SP, Brazil <br>abraga@usp.br </h2> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-604a3cf" data-id="604a3cf" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-fd5c52b elementor-widget elementor-widget-heading" data-id="fd5c52b" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">Editorial Assistant:</h2> </div> </div> <div class="elementor-element elementor-element-03e9e93 elementor-widget elementor-widget-heading" data-id="03e9e93" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">Guilherme Viana - FIPECAFI, São Paulo, SP, Brazil <br>guilherme.viana@fipecafi.org <br>(11) 2648-6320</h2> </div> </div> </div> </div> </div> </div> </div> </section> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3a8b322" data-id="3a8b322" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <section class="elementor-section elementor-inner-section elementor-element elementor-element-77e63ec elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="77e63ec" data-element_type="section"> <div class="elementor-container elementor-column-gap-no"> <div class="elementor-row"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4b76b60" data-id="4b76b60" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-90108f8 elementor-widget elementor-widget-heading" data-id="90108f8" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">Our address: </h2> </div> </div> <div class="elementor-element elementor-element-ddc0621 elementor-widget elementor-widget-heading" data-id="ddc0621" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">Av. Prof. Luciano Gualberto, 908, FEA 3, sala 118 <br>Cidade Universitária, São Paulo, SP, Brazil<br>CEP 05508 010 <br>recont@usp.br</h2> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1b6e00a" data-id="1b6e00a" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-6d4bd55 elementor-widget elementor-widget-heading" data-id="6d4bd55" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">Office hours: </h2> </div> </div> <div class="elementor-element elementor-element-90f437c elementor-widget elementor-widget-heading" data-id="90f437c" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">Monday to Friday – from 9 am till 6 pm (GMT -3).</h2> </div> </div> </div> </div> </div> </div> </div> </section> </div> </div> </div> </div> </div> </section> <section class="elementor-section elementor-top-section elementor-element elementor-element-8bd2e0c elementor-section-height-min-height elementor-section-items-stretch elementor-section-boxed elementor-section-height-default" data-id="8bd2e0c" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-container elementor-column-gap-no"> <div class="elementor-row"> <div class="elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-ca034f0" data-id="ca034f0" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-74fb7c6 elementor-align-center elementor-widget elementor-widget-button" data-id="74fb7c6" data-element_type="widget" data-widget_type="button.default"> <div class="elementor-widget-container"> <div class="elementor-button-wrapper"> <a href="http://rcf.fea.usp.br/index.php/home2/" class="elementor-button-link elementor-button elementor-size-sm" role="button"> <span class="elementor-button-content-wrapper"> <span class="elementor-button-text">On web </span> </span> </a> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-51c9c5d" data-id="51c9c5d" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-9274076 elementor-align-center elementor-widget elementor-widget-button" data-id="9274076" data-element_type="widget" data-widget_type="button.default"> <div class="elementor-widget-container"> <div class="elementor-button-wrapper"> <a href="http://rcf.fea.usp.br/index.php/home2/" class="elementor-button-link elementor-button elementor-size-sm" role="button"> <span class="elementor-button-content-wrapper"> <span class="elementor-button-text">Indexers</span> </span> </a> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-840bb48" data-id="840bb48" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-0fc34a3 elementor-align-center elementor-widget elementor-widget-button" data-id="0fc34a3" data-element_type="widget" data-widget_type="button.default"> <div class="elementor-widget-container"> <div class="elementor-button-wrapper"> <a href="http://rcf.fea.usp.br/index.php/the-journal/" class="elementor-button-link elementor-button elementor-size-sm" role="button"> <span class="elementor-button-content-wrapper"> <span class="elementor-button-text">The Journal </span> </span> </a> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-76f1a1f" data-id="76f1a1f" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-4d3e586 elementor-align-center elementor-widget elementor-widget-button" data-id="4d3e586" data-element_type="widget" data-widget_type="button.default"> <div class="elementor-widget-container"> <div class="elementor-button-wrapper"> <a href="http://rcf.fea.usp.br/index.php/edition/" class="elementor-button-link elementor-button elementor-size-sm" role="button"> <span class="elementor-button-content-wrapper"> <span class="elementor-button-text">Editions</span> </span> </a> </div> </div> </div> </div> </div> </div> </div> </div> </section> <section class="elementor-section elementor-top-section elementor-element elementor-element-d1d3406 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="d1d3406" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-row"> <div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-e86b6c1" data-id="e86b6c1" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-566baad dce_masking-none elementor-widget elementor-widget-image" data-id="566baad" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <div class="elementor-image"> <img width="300" height="139" src="http://rcf.fea.usp.br/wp-content/uploads/2020/01/logo-revista.jpg" class="attachment-large size-large" alt="" loading="lazy" /> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-336f391" data-id="336f391" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-6cf16e1 dce_masking-none elementor-widget elementor-widget-image" data-id="6cf16e1" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <div class="elementor-image"> <a href="https://www.fea.usp.br/en/contabilidade" target="_blank"> <img width="1024" height="794" src="http://rcf.fea.usp.br/wp-content/uploads/2020/09/eac2-1024x794.jpg" class="attachment-large size-large" alt="" loading="lazy" srcset="http://rcf.fea.usp.br/wp-content/uploads/2020/09/eac2-1024x794.jpg 1024w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/eac2-300x232.jpg 300w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/eac2-768x595.jpg 768w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/eac2-1536x1190.jpg 1536w, http://rcf.fea.usp.br/wp-content/uploads/2020/09/eac2-2048x1587.jpg 2048w" sizes="(max-width: 1024px) 100vw, 1024px" /> </a> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b9c30dc" data-id="b9c30dc" data-element_type="column"> <div class="elementor-column-wrap elementor-element-populated"> <div class="elementor-widget-wrap"> <div class="elementor-element elementor-element-9d80089 dce_masking-none elementor-widget elementor-widget-image" data-id="9d80089" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <div class="elementor-image"> <a href="https://www.fea.usp.br/" target="_blank"> <img width="1024" height="794" src="http://rcf.fea.usp.br/wp-content/uploads/2020/09/fea2-1024x794.jpg" 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