About the Journal
Focus and Scope
Advances in Scientific and Applied Accounting (ASAA Journal) is a scientific journal published by the National Association of Graduate Programs in Accounting Sciences (AnpCONT), with open access, registered under ISSN 1983-8611, ranked in stratum A2 of Qualis CAPES.
The ASAA Journal's target audience is mainly made up of professors, researchers, professionals, students and others interested in knowledge of Accounting and related areas.
ASAA Journal's mission is to disseminate knowledge through the publication of original research in accounting, using analytical, empirical, experimental, field methodologies, among others, supported by theories and with relevant contributions to the area.
The ASAA Journal's thematic areas are:
- Audit and taxes;
- Accounting for external users;
- Public and third sector accounting;
- Controllership and management accounting;
- Accounting education and research;
- Financial and capital markets.
Peer Review Process
1. The ASAA Journal evaluation process is carried out in the Double Blind Review system (blind double evaluation), which is the process by which each manuscript is evaluated by two or more reviewers, national or international, experts in the field.
2. The submitted files are evaluated without author identification by the evaluators designated by the editors or associated editors in two stages.
3. The first stage consists of a preliminary assessment by one of the Editors-in-Chief, which can be carried out jointly with the Editorial Board (desk review). The adequacy of the works is analyzed according to the editorial line of the ASAA Journal, the scope and aspects such as: contribution and originality of the text. The works that have a contribution to the community and, in particular, to the journal's readers, will proceed to the other stages of evaluation.
4. In the second stage, manuscripts submitted without author identification are sent for consideration by two or more reviewers, according to the Double Blind Review system. The criteria for evaluating the articles take into account the relevance of the topic, the originality of the contribution in the thematic areas of the Journal, the clarity of the text, the adequacy of the references, the structure and theoretical development, the methodology used, the conclusions and the contribution offered for knowledge of the area.
5. There may be cases where a submission has more than one round. In this case, when the evaluators request adjustments to the manuscript from the authors, a new round starts according to the deadline stipulated by the Editors. However, a manuscript that moves to a second or third round is not necessarily guaranteed approval. In each round, the evaluators are consulted by the editors about the fulfillment of the adjustments made by the authors and whether the adjustments were satisfactory to ensure the quality of the manuscript.
Open Access Policy
ASAA - Advances in Scientific and Applied Accounting (ASSA Journal) is a AnpCONT publication with free access, available at http://asaa.anpcont.org.br. The reading of the ASAA Journal can be done by Internet through the online system.
The ASAA Journal offers immediate free access to its content, understanding that scientific knowledge to the public provides greater democratization of knowledge diffusion.
ASAA Journal adopts the policy of not charging costs at any stage of the editorial process, from submission to publication, the cost of the editorial process being the responsibility of the journal, in addition to maintaining distribution and unrestricted access to documents published by ASAA Journal.
The ASAA Journal will be published in at least 3 (three) regular issues per year, containing unpublished scientific articles in order to cover all the thematic areas of the journal.
Annually, special issues may be published on themes chosen by the Editor, with the collaboration of the Scientific Editorial Board, with the participation of a Guest Editor.
An article authored by AnpCONT's directors or by any member of the Administrative and Editorial Policy Council and the Editorial Board cannot be published.
The publication of more than one article by an author in the same year should be avoided, regardless of the position of authorship of the text.
The ASAA Journal also helps to accelerate the dissemination of knowledge as it commits to the speed of the editorial process. In this sense, support is given to scientific events with the formalization of partnerships to “fast track” research in an advanced stage of maturation, maintaining a commitment to the speed of the editorial process, without prejudice to the usual rigor adopted by the ASAA Journal.
The editorial process includes the following steps:
- Manuscript submission: one of the authors will submit the article through the journal's online system, observing the criteria established by the Editorial Board and by the Scientific Editorial Board of the ASAA Journal.
- Admission review (desk review): carried out by one of the Editors-in-Chief, within a maximum period of 30 (thirty) days after the submission date, and, if necessary, the Associate Editor of the thematic area may be consulted.
- Submission of the manuscript for review: if approved in the previous step, the article will be sent to at least 2 (two) independent reviewers, being 1 (one) member of the Scientific Editorial Board and 1 (one) ad hoc reviewer, or 2 (two) ad hoc reviewers appointed by the Editor. This step will be carried out within a maximum period of 10 (ten) days after approval in the desk review.
- Acceptance of manuscript review: the independent reviewer must indicate whether or not to accept the manuscript review within a maximum period of 7 (seven) days after the invitation for the previous step.
- Manuscript review: if the invitation is accepted, the independent reviewer must review the manuscript within a maximum period of 30 (thirty) days after the invitation for review. Editors may withdraw the reviewer's manuscript if it exceeds this period of time. In this case, if a change of appraiser occurs, the same period of time will be given to the new appraiser.
- Prior analysis and forwarding of opinions to the authors of the articles: in possession of the opinions of the evaluators, after receiving all evaluations, the Editor-in-Chief will consolidate and carry out a prior analysis of the opinions issued, in order to ensure a harmonious relationship between reviewers and authors, the Editor-in-Chief or Associate Editor of the thematic area will send opinions to the authors within a maximum period of 30 (thirty) days.
- Manuscript adjustments by the authors: The Editors must guarantee a period between 30 (thirty) and 60 (sixty) days for the authors to carry out the adjustments requested by the evaluators. More than one round of review may be carried out, at the discretion of the Editor-in-Chief or Associate. After each decision, the authors must send the revised manuscript through the system, as well as a letter to the Editors explaining the adjustments made and/or justifying the non-compliance with the evaluators' requests for each recommended point.
- Manuscript approval for publication: The Editors-in-Chief are solely responsible for the final approval of the manuscript, upon recommendation by the Associate Editors.
- Editorial flow: from this moment on, the Editorial Process can follow the necessary flow of processing, in order to guarantee the quality of the text to be published.
The Journal uses computerized systems to identify plagiarism in desk review.
Ethics in Publication
- Editors make considerable efforts to avoid and prevent the publication of articles where research misconduct has occurred.
- In no case do we encourage misconduct or allow it to happen.
- Any allegation of research misconduct is immediately investigated.
- The journal adopts good publishing practices, using instruments such as errata, corrections, clarification and reply rights, when necessary.
Copyright and Universal Access
- The licenses used by the journal are described on this website.
- All articles in full content are free of charge and are available in their entirety to any reader without the need for registration or password.
- Information about the journal's ownership, copyright and/or management is clearly indicated in the “about” menu on the journal's website.
- This journal publishes a single annual volume, with three editions, continuous publication, in addition to using the ahead of print modality.
- This journal does not charge any kind of submission, evaluation or publication fee, but it may require the translation of the article to be sent by the author.