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Author Guidelines
RULES FOR PAPER SUBMISSION
1. Abstracts and papers must be submitted through the conference website;
2. The conference organizing committee will send a confirmation e-mail to inform authors that their works have been received;
3. Abstracts and papers must be linked to one of the seven theme areas of the conference;
4. Abstracts and papers may be written in Portuguese, Spanish or English;
5. Submissions must be made through the provided template and saved as two PDF files, according to the following procedures:
Only one PDF file will be submit to Doctoral Consortium according to its specific procedures.
FILE 1 (TEMPLATE FOR FILE 1)
File containing the entire work without the author’s identification, and including:
Title;
Abstract;
Entire work, including its constitutive sections, references and attachments/appendixes, if applicable.
Submissions must be made through “original document” link.
FILE 2 (TEMPLATE FOR FILE 2)
First Page must include:
a. Title;
b. Authors/Institution represented by the authors;
c. Abstract;
d. Research Method1: please inform only one of the following, which best relates to your work:
MET1 – Analytical/Modeling;
MET2 – Case/Field Study;
MET3 –Archival;
MET4 – Experimental/Quase-Experimental;
MET5 – Essay;
MET6 – Critical/Interdisciplinary;
MET7 – Survey;
e. Research areas (please inform only one of the folowing):
AT1 – Auditing and Forensic Accounting;
Research related to themes which focus on Auditing (internal and external) and Forensic Accounting, and applied to all contexts related to accounting.
AT 2 – Accounting and Education;
Research involving Accounting teaching and learning, considering techniques, models, methods and tools related to aspects inherent in the improvement of the research into education in the accounting area.
AT 3 – Financial Accounting;
Research involving themes related to measurement, recognition and disclosure of accounting information, which influence the decision-making process by external users, except research related to financial, credit and capital markets.
AT 4 - Accounting and Finance;
Research involving aspects related to financial markets, linked to the accounting information which is relevant to the decision-making needs of external users.
AT 5 – Accounting and Governance;
Research which aims at revealing aspects about preparation, recording and use of accounting information, considering the fundamentals of Corporate Governance.
AT 6 – Management Accounting and Information Systems;
Research involving themes related to the processes of planning, executing, controlling and managing the accounting information, which are relevant to the decision-making needs of internal users.
AT 7 – Accounting and the Public Sector;
Research involving themes related to the public sector budgeting, accounting procedures and information disclosure.
AT 8 – Accounting and Society;
Research involving emerging accounting themes which do not relate to the previous areas, as well as applied research which directly influence society, such as tax accounting, accounting of regulatory agencies, accounting of specific sectors – electrical sector, third sector organizations, private pension companies, actuarial entities and the like.
From Second Page onwards
The entire text, from its Introduction
Submissions must be made through “supplementary/additional document” link.
6. Interdisciplinary approaches will be accepted, according to the following methodological perspectives:
Analytical/Modeling – representation of a concept or process through logical deduction in order to answer a research question;
Case/Field Study – research which uses methods such as ethnography, observation, interviews and the like;
Archival – research containing numeric data which have gone through statistical analysis for hypotheses testing;
Experimental/Quase-Experimental – situations created by researchers in order to examine whether the causes to a certain phenomenon – suggested by its theory – may be confirmed;
Essay – a text which deals with ideas and thoughts related to a certain theme through logical and argumentative writing; method of perspective and historical examination of accounting thoughts and practice; content analysis;
Critical/Interdisciplinary – research involving themes which belong to more than one subject and, thus, providing the inter-relation scheme among various subjects, based on a critical theory;
Survey- data survey for exploratory, descriptive and confirmative purposes.
7. Papers should be submitted in their final version. Subsequent alterations will not be accepted.
8. Each paper must be written by a maximum of one author and three co-authors, as to total up, at most, four researchers.
9. A maximum of three paper submissions will be accepted per author or co-author.
10. Abstracts and papers should be written according to the format below (How to submit papers)
11. Abstracts and articles which do not adhere to this set of submission rules will not be accepted by the Scientific Committee.
12. Paper submission, analysis and acceptance shall meet the following calendar:
June 1st – July 31st, 2017: Submission period;
August 1st – September 7th, 2017: Analysis period;
September 8th, 2017: Announcement of accepted papers for presentation, through the 3rd UnB Conference on Accounting and Governance official website;
September 8th – September 30th,2017: Registration period for paper authors;
September 1st – October 31st, 2017: Registration period for participants;
October 16th, 2017: Release of the conference preliminary schedule;
November 17th, 2017: Release of the conference final schedule.
13. Once the announcement of acceptance has been issued, it is expected that at least one of those eligible for registration - author/co-authors of an accepted paper – signs up for the conference and, therefore, presents their work. Registrations must occur on an accepted paper basis, that is, if one submits three papers, for instance, and the three of them have been accepted, they must register three times and pay the respective registration fees (dinner fee will not apply), unless a co-author registers and pays the respective registration fee. It will be assumed, for the sake of planning, that all accepted papers will be presented. Hence, in case the author and respective co-authors of an accepted work decide not to register for the forthcoming conference, the Executive Board of the UnB Conference on Accounting and Governance may refuse their participation in one or two subsequent events.
14. Any unclear/unforeseen situation will be dealt with by the 3rd CCGUnB Executive Board, which is to answer possible questions by those concerned, and which may be contacted by e-mail.
How to submit papers
Before submitting a paper, its author(s) must sign up at the Conference website, in the ‘author’ profile. All papers must be submitted according to the following technical criteria and features:
Format: A-4 size (29,7 x 21 cm); Margins: top=3cm, bottom=2cm, left=3cm and right=2cm. , Times New Roman text font, size 12,single spaced and 6pt between paragraphs. Only papers prepared in PDF format will be accepted;
Papers must have a minimum of 11 and a maximum of 20 pages, including its title, abstract, content, charts, tables, graphics, pictures, footnotes, reference list, attachments and appendixes. Charts, tables, graphic and pictures cannot be formatted in colour;
BOLD should be used to emphasize terms, sentences or symbols. ITALIC should only be used for words in a foreign language. Quotation marks ought to be used to mention quotes and interviewees’ statements. Square brackets should be used within parts of the text under quotation marks in other to isolate content which appears under quotation marks in the original text;
The title must contain up to 10 words (except articles and pronouns) and represent the ‘shortest abstract’ of the content;
The title must be on the first Page and each of its words must start in capital letter, followed by the abstract and keywords, without the author(s)’ name(s);
Authors should provide, in a file apart, a page containing: paper title in its original language, name and surnames of its author(s), followed by their highest degree and area of knowledge, affiliation, residential address, e-mail address and telephone number;
A maximum of 4 researchers (1 author and 3 co-authors) per paper is accepted, and they should be orderly listed according to their contribution. The names of those who indirectly took part in its preparation should appear as a footnote in the covering page of File 2;
The abstract must have up to 1,350 characters in its original language and clearly indicate the paper’s aims, methodology, theoretical foundation (theory and model, which provide the research with its conceptual basis), results, conclusions supported by the results, the study main contributions, as well as three to five keywords.
http://cgg-amg.unb.br/index.php/contabil)
15. Quotations must be presented within the body text and include their author’s surname, publication date and page number (if applicable), according to the APA norms. A thorough reference list of quoted authors should be presented in alphabetical order at the end of the text, according to the APA norms. For further information: American Psychological Association (APA). (2001). Publication Manual of the American Psychological Association (5th ed.).Washington, DC: Author.
16. Footnotes must be numbered in sequence in the body text and presented at the end of the paper, after the reference list.
17. Attachments and appendixes are to be inserted after the reference list.
18. Fast-track: the author(s) of the best papers, according to their marks and presentations in the 3rd CCGUnB, may be invited to take part in the Fast-Track and, if they wish, submit their papers to the following journals:
- Revista de Contabilidade e Organizações (RCO) - (Brasilian Journal) (http://www.revistas.usp.br/rco);
- Contabilidade, Gestão e Governança (CGG) (Accounting, Management and Governance (Brazilian Journal) (http://cgg-amg.unb.br/index.php/contabil);
- Revista Evidenciação Contábil & Finanças (RECFin) (Brazilian Journal)(http://periodicos.ufpb.br/index.php/recfin/index);
- Revista Sociedade, Contabilidade e Gestão (Brazilian Journal) (http://www.atena.org.br/revista/ojs-2.2.3-08/index.php/ufrj);
- Journal of Financial Innovation (Brazilian Journal) (http://www.ibrif.org/ojs/index;php/jofi)
Participation in the fast-track does not imply that papers will be accepted by the above-mentioned journals, as they have their own assessment criteria. On the other hand, paper analysis by those journals should be quicker. As a general rule, the very same piece of work cannot be simultaneously submitted to more than one journal.
Submission policy
As part of the submission process, authors must ensure that submissions comply with all the rules listed below. Submissions which do not satisfy the following requirements will be declined.
Papers submitted to the 3rd UnB Conference on Accounting and Governance must not have been previously presented in conferences in Brazil or published by any Brazilian or international journal. They cannot be currently going through any submission process for publishing by other communication channels.
This work’s authorship information has been completely removed from its file and from the Word Properties option, in order to ensure identification confidentiality.
Submission files must be up to 2MB large.
Charts, tables, graphics and pictures cannot be presented in colour.
The text follows the technical criteria and the bibliographical requirements stated in the ‘Guidelines for Authors’, at the ‘About the Conference’ area.
All the website addresses on the internet (URLs) within the text (e.g.: http://www.ibict.br) have been activated and are ready for browsing.
The Executive Board of the UnB Conference on Accounting and Governance may decline the participation, up to 2 subsequent events, of those authors and co-authors whose papers have been accepted but who chose not to register for the conference.
Copyright Notice
Authors who submit to this conference agree to the following terms:
a) Authors retain the work of authorship rights, while allowing the conference to place this unpublished work under a Creative Commons Attribution License, which allows free access, use and dissemination / sharing of work with indication of authorship and its initial presentation this conference.