Revista Contabilidade & Finanças (RC&F) is an open access journal, free of charges for authors and readers, published every four months and held by the Department of Accounting and Actuarial Sciences at the University of São Paulo School of Economics, Business Administration and Accounting. Under its previous name Caderno de Estudos, the journal has been published since 1989, with financial support from FIPECAFI – Foundation Institute for Accounting, Actuarial and Financial Research. As from 2012, the journal has been concomitantly published online both in English and in Portuguese or Spanish.

RC&F has been classified as A2 according to Qualis/CAPES for the areas of business administration, accounting and tourism. In Google Scholar is the 39th journal published in Portuguese language with the highest h5 index and we are the 5th journal in ​​Administration and Accounting field.


RC&F has the mission of disseminating original, unpublished and relevant scientific output in the areas of Accounting, Finance, Controllership and Actuarial Science, developed by academics, researchers, students and professionals within Brazil and abroad, selected exclusively on the basis of the quality and effective contribution to the scientific knowledge development in these fields.


RC&F’s main objectives are:

  • Disseminating relevant knowledge in the areas of Accounting, Finance, Controllership and Actuarial Science;
  • Encouraging and provoking thoughts on relevant themes for the area, the academic community and society; and
  • Achieving national and international recognition as a vehicle of communication for research studies.

Target public

The target audience of RC&F consists principally of academics, researchers, professionals and students of the areas of Accounting, Finance, Controllership and Actuarial Science.


The articles, editorials, communications, and documents submitted to RC&F for assessment must be unpublished, nationally and internationally, not being under consideration for publication in any other vehicle of dissemination, in any language. An article already published outside Brazil could be published in a special edition, with the objective of disseminating the knowledge in Portuguese language, facilitating this knowledge to publics who would otherwise not have access to it. Such articles shall be clearly and unequivocally identified as unoriginal and this may only occur with the knowledge and authorization of the authors and representatives of the foreign journal.

With the aim of providing a policy of good practices, an author shall not publish more than one article per year as main author.

Privacy policy

The articles are analyzed through the triple blind review system, in which: (i) the author does not know who the reviewer is; (ii) the reviewer does not know who the author is; and (iii) the associate editor does not know who the author is, but knows who the reviewer is.

Rights and Permission

The content of the articles published by RC&F are of the authors’ entire liability, also regarding to the truth, updating and accuracy of data and information. The authors cede in advance the rights to RC&F, who adopts the CC-BY system from the Creative Commons license. Read more on

RC&F shall not charge a fee for the submission of articles. The articles submission to RC&F shall imply that the authors authorize its publication without the payment of author’s rights.

The articles submission shall authorize the RC&F to adjust the its text of the article to their publication formats and if necessary, to make spelling, grammar and regulatory changes.

Impact indicators

Virtual Availability

All published articles are available on the website or on our SciELO page:



Sponsors :

Secretariat of Revista Contabilidade & Finanças


Prof. Andson Braga de Aguiar, Ph.D. - Universidade de São Paulo - São Paulo, SP, Brazil

Editorial Assistant:

Guilherme Viana - FIPECAFI, São Paulo, SP, Brazil
(11) 2648-6320

Our address:

Av. Prof. Luciano Gualberto, 908, FEA 3, sala 118
Cidade Universitária, São Paulo, SP, Brazil
CEP 05508 010

Office hours:

Monday to Friday – from 9 am till 6 pm (GMT -3).