About the Journal
Focus and Scope
The mission of the SCG journal is to present, both to academics and professionals, Accounting as a necessary tool in an increasingly interconnected and diverse environment, helping society in the various social, ecological, distributive, and allocation challenges that may arise.
The research areas include, not exclusively, the following items:
Management Accounting and Costs
- Design and use of processes and accounting information as a tool for organizational development and its control systems.
- Cost analysis and management.
- Analysis of the life cycle of organizations and their management control strategies.
- Budget, incentives, performance evaluation, divisional accounting, application of other management accounting tools.
- Controllership in public, private, and third sector entities.
- Theories applied to management and cost accounting, such as institutional theory, contracts, agency, contingency, structuring, entrepreneurship, resources-based view, among other theoretical aspects.
Accounting, Strategy and Management
- The role of accounting information and its processes in business evaluation and business strategies;
- The contribution of accounting practices to the emergence, maintenance, and transformation of organizations;
- The role of accounting in the development of new forms of public and private organizations and institutions;
Financial Accounting and Auditing and Finance
- The relevance of accounting information in corporate decisions and in relationships with various organizations’ stakeholders;
- Behavioral studies and accounting practices;
- The relationship between accounting and auditing in the accountability of the various stakeholders in public and private organizations, and in solving ethical dilemmas and promoting social justice;
- The roles and practices of auditing, auditing firms, and auditors in corporate decisions and organizational and social assessments;
- Accounting regulation, its challenges, developments, and impacts;
Finance and Capital Markets
- The role of accounting in the capital formation process, including its impact on financial markets (national and international);
- The importance of accounting in investment decision-making, ensuring the integrity of the capital market, and managing investors' risk;
- The impact of accounting on the economy’s pricing of assets and the issuance of corporate debt.
Accounting and Public Finance
- Accounting information, its processes and communication, and its impact on political and economic decisions of the various actors that make up organized society;
- The role of accounting in the development of public services by governmental entities and the third sector, at different levels (local, national, and transnational);
Environmental Accounting - Sustainability - Social Reports
- Corporate Social Responsibility, its actors, processes and interrelationships as necessary elements for sustainable development;
- Environmental accounting and its role in sustainable development and environmental management;
- Financial, social, and environmental impacts of sustainable development policies;
- Accounting, trading, and carbon credit markets.
Accounting education and research
- Accounting teaching and its challenges, from the curricular structure to the quality of education and its methods;
- The use of new technologies in teaching;
- Educational challenges in the area involving inclusion, choice, and permanence in courses;
- Teaching and training for undergraduate courses;
- Teacher training in postgraduate accounting courses;
- Analysis of academic production in accounting and discussion of new research fronts.
- The role of accounting information in establishing democratic relationships in the work environment, and in organizations’ staff management;
- Gender and class issues, the accounting profession and its exercise in different work environments
- Research that highlights the historical role of accounting, its social character, and its role in building organizations as we know them.
- Reassessments of the role of accounting, of information, and of the accounting profession in the face of technological innovations;
- Marketing strategy, focusing on studies that approach the accounting activity, such as measuring financial and economic marketing results, and the influences of marketing activities on the value of companies, in addition to topics that deal with broader practices of marketing in private and public organizations and companies;
- Consumer behavior and its impact on marketing, focusing on both qualitative and quantitative approaches, as well as different theoretical frameworks to explain the consumer phenomenon;
- Critiques in marketing, focusing on studies that present different epistemological perspectives to explain the phenomenon of consumption.
Peer Review Process
Works will be reviewed according to the double-blind review system with at least two ad hoc consultants, thus ensuring the judgment based on the submitted content and, consequently, the exemption of the evaluation process.
According to regulations, these consultants cannot be from the same institution, nor can they be regular co-authors of the article under analysis.
The SCG Journal is published every four months.
Open Access Policy
This journal offers immediate free access to its content, following the principle that making scientific knowledge available to the public free of charge provides greater global democratization of knowledge.
SCG Journal’s Editorial Process Manual
This manual aims to describe in detail each step of the editing process of an article submitted to the SCG Journal, from its uploading onto the webpage by the authors, until its publication or rejection.
- Submitted articles must be grammatically proofread and formatted according to the journal's requirements. Failure to comply with these items may result in a preliminary rejection of the article.
- Before sending to the referees (at least two) the articles will be previously reviewed by the editor and/or associated editors regarding the adequacy to the journal’s editorial line, scientific relevance, originality, and good presentation (writing and structure).
- If not approved, the articles are returned to the authors with a comment of inadequacy to the journal’s editorial line. Articles approved at this stage are sent to at least two reviewers, using the Double Blind Review system.
- The comments made are in accordance with the Article Evaluation Sheet presented at the end of this Manual.
- It should be noted that the referee's final recommendation is only a suggestion, with the final decision being made by the editor and/or associated editors.
- In case of discrepancy between the evaluations received, the editor and/or associated editors may forward the article to a third reviewer, in order to better support their editorial decision.
- After the editorial decision, the authors are notified via email, which will include the comments and other recommendations made by the editor and/or associated editors.
- If the decision is to “Accept upon suggested changes” or “Return for a new evaluation after suggested changes”, the authors are given a deadline to send the documents referring to the new version of the work to the journal. In general terms, this time does not exceed 30 days
- The documents referring to the new version of the work must contain: (i) the new version of the article with markings of the revisions/changes made on the initial version submitted; (ii) the new version of the article without revision marks and (iii) a response letter to the referees where each comment/suggestion must be answered clearly, indicating if and how the suggestion was incorporated into the text, and if not, the justification for doing so. The 3 documents will be sent to the referees for analysis.
- If the decision is to “Accept”, the authors will receive a template for the final formatting of the article with a view to publication in the journal. Inclusion in a number/edition is subject to the presentation of this formatted version for publication.
- The entire evaluation process is transparent and can be followed by the authors directly on the journal's website. Information about the steps in the assessment process is highlighted regularly.
Article Evaluation Form submitted to the SCG Journal
Rate each of the following items from 1 to 5, with 1 being the lowest grade (Deficient) and 5 the highest grade (Excellent).
Then list the strengths and weaknesses of the article and make comments and/or suggestions to improve the work. Based on your assessment, make a recommendation to approve or reject the article. As much as possible, a minimum of coherence should be maintained between this recommendation and the items evaluated previously.
The following guidelines must be adopted to ensure your work is effectively constructive:
- You should seek to express a cordial and positive opinion, which provides relevant and constructive contributions to the improvement of the work under analysis;
- The purpose of your review is not to either recommend or not to publish the article. This is the function of the editor and the scientific editorial board;
- You must not, in any way, evaluate an article if you are aware of its authorship;
- When pointing out flaws in the article, be direct, objective and clear. Point out what may be wrong and, whenever possible, indicate ways to solve the identified problem.
It is very important that you list the strengths and weaknesses and make your comments and suggestions in order to generate feedback for the authors, which provides an opportunity to improve the article. Use as much space as needed.
Timeliness and originality of the topic (weight 1)
Quality of writing and text organization (weight 1)
Clarity in the definition and scope of the proposed objectives (weight 2)
Quality of theoretical foundation (weight 3)
Adequacy of the choice and application of the methodology (weight 3) *
Quality of analysis and conclusion (weight 3) *
Relevance and contribution of the work to the field (weight 2)
*In the case of theoretical essays these items are not applicable.
( ) Accept
( ) Accept with suggested changes
( ) Return for a new evaluation after suggested changes
( ) Do not accept