Welcome to Advances in Scientific
and Applied Accounting, the journal of the National Association of Graduate
Programs in Accounting Science in Brazil. The journal was officially launched
on September 1st., 2007, and the first issue will be closed by
December 31st., 2008.
Our Mission is to publish significant advances in both theoretical and applied
accounting (and its sub-fields) as fast as the peer review process and modern
electronic technology permit. Papers will typically be sent out to
reviewers within seven days after being received, and will be made available
online without delay, on a continuous basis, as soon as proof read by the responsible
author. Issues will be formally closed every six months in 2009.
The sub-fields
Any submission in the field of accounting science, in
neighboring areas of knowledge (like economy, administration, and engineering
management), or of an interdisciplinary nature (providing it fits the mission
above) will be considered for publication. We especially welcome contributions
in (i) Management accounting and controlling (ii) Accounting for external
users, (iii) Capital market, finance, and credit, and (iv) Actuarial science.
Submissions’ nature may be theoretical, on teaching and learning (accounting
education), or on creative and innovative applied accounting.
Our Principles
The Science/Profession dichotomy Accounting, its sister-sciences, and the respective
sub-fields are a strongly professional, applied knowledge, while
its theoretical and scientific counterpart is still under development. The
journal will pay special attention to this development, looking for hypotheses and theoretical background on applied works, and welcoming contributions in the
form of theoretical reviews and essays.
Objectivity We believe on fast and objective Science. We wish to make knowledge
available to researchers quickly, saving time in the editorial process as well
as in the preparation of the final layout. Therefore, we will favor
submissions between 5000 and 8000 words, including titles, abstracts
references, and illustrations. This will result in papers of about six to ten
pages in final presentation form (as a reference for tables and illustrations,
one page corresponds to about 800 words). We will also accept Notes (no
more than 3000 words) and Letters to the Editor (1500 words maximum).
Worldwide accessibility We believe that scientific knowledge must be
accessible to all interested researchers in the world. We are a southern
hemisphere journal, and we will seek south-south integration, publishing all
papers in Portuguese or Spanish; but we will also seek south-north
integration, publishing the same texts in English.
Worldwide visibility I We believe
that Science must be as visible as possible. We will publish and manage our
journal using the Open Journal Systems (developed in Canada by the University
of British Columbia and Simon Frasier University, translated into Portuguese by
the Brazilian Institute of Information in Science and Technology). This means
an online and completely transparent editorial process, integrated online
publishing, enhanced visibility through OAI/PMH (open archives
initiative/protocol for metadata harvesting) compatible Dublin Core
metadata, and built-in digital automatic preservation under Stanford´s lockss
(lots of copies keep stuff safe).
Worldwide visibility II Although we believe that indexing and abstracting by
specialized services is important, and we will work hard to be included in as
many indexers as possible, we also believe that automatic web indexing will be
available soon, and will be based on metadata. Therefore, special care will be
dedicated to the elaboration of top quality metadata, based on a multilingual
controlled hierarchic vocabulary and managed by a dedicated metadata editor
with expertise in information Science.
Southern hemisphere Science visibility We will always pay careful attention to citation of
all pertinent and good quality literature published in southern
hemisphere journals or by authors from southern hemisphere developing
Countries. Associate Editors, Scientific Advisory Board members, and ad hoc
reviewers will be reminded to suggest to authors the inclusion of references
fitting these criteria.
Involvement of the Scientific Advisory Board To be
published in the journal, a paper must be recommended by an Associate Editor or
by a member of the Scientific Advisory Board, whose responsibility will be to
analyze the authors´ work in response to corrections and improvements suggested
in the referee reports. The name of the recommending person will be included in
every published contribution as basic information.
Submissions
Please forward your contribution (in Portuguese,
English or Spanish) and the submission registration form attached to an
e-mail message to Piotr Trzesniak, General Editor (piotreze@gmail.com). Prepare it in
MsWord (do not use version 2007 or newer), font times new roman 11.
Capitalize only the first letter of the first word in all titles, and only the
first letters of cited and referenced names.
Please do not include illustrations (tables, figures,
graphs) by cutting/pasting closed objects from other computer programs; everything
must be editable, allowing in a friendly way to make changes in internal
organization, size, type, and color of fonts and lines etc.
We need you!
If you share our principles and are willing to help
build and maintain a first class journal in accounting and actuarial sciences
in the southern hemisphere, please join us! Your collaboration as author and also
as ad hoc reviewer is necessary and highly welcome. Please e-mail Piotr
Trzesniak, General Editor (piotreze@gmail.com),
and let us know you are interested.
Version:
2007-0902-1120/2008-0616-0912