Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

    Scope: The thematic areas of publication defined by RBGN’s Editorial Board include: (i) Accounting and Controlling; (ii) Strategy; (iii) Finance; (iv) People Management; and (v) Marketing. [Scope]

    Number of authors: A maximum of four authors per paper is allowed. Authors may not be changed (removed, added or replaced) after online submission. Authorship change requests will result in filing of the paper. If there is more than one author, please name the author in charge to whom our editorial correspondence may be sent and who will follow the submission process.

    Criteria for authorship: According to criteria adapted from the ICMJE (1985), only authors who have participated to a sufficient degree in the development of the work, from research planning to its dissemination, may be given credit as such, thus assuming public responsibility for its content. Authorship credits should be based exclusively on substantial contributions to:

    (i)       design, planning, analysis or interpretation of data;

    (ii)     paper writing or critical intellectual review; and

    (iii)    responsibility for the final approval for publication.

    All conditions (i, ii and iii) must be met. Minor contributions such as the suggestion of references, data analysis, or editing support do not guarantee authorship credit. These and other contributions to the work may be recognized separately in the form of “Acknowledgments” if the authors so wish. However, acknowledgments should not be included in the paper submission, but only added to the manuscript after it was accepted for publication.

    Identification of authorship and co-authorship: neither the author, nor any co-authors may be mentioned in the paper, nor in the file properties. Papers displaying any authorship in the text body, references or file properties will be filed.

    Originality/value of the paper: Papers must be inedited, may not be under consideration for publication elsewhere and/or may not have been previously published by any other vehicle, except for papers published in conference proceedings and excerpts derived from theses and dissertations. Regarding previous publications in conference proceedings, only paper that contain substantial advances regarding the version presented at the event will be admitted. Concerning papers derived from theses and dissertations, the first author must also be the one of the original work, but other authors may be included. In both cases, the versions prior to the one submitted to RBGN should be mentioned (name, edition, place and date of the event) and (title, author, institution and year of the thesis/dissertation).

    Plagiarism: The content of the signed papers is the sole and exclusive responsibility of the authors. Upon submitting a paper, the author(s) warrant that it does not violate any copyright or any other right of any third party. RBGN uses CrossCheck (a plagiarism software program developed by iThenticate on the initiative of CrossRef) to fight academic and professional plagiarism by checking the originality of submitted and published papers. Should plagiarism be detected in any paper submitted to RBGN, the manuscript will be filed and the authors will not be allowed to submit other paper to the revue for a period of five years. For any further information about CrossCheck, please access:

    Translations: RBGN accepts papers in English, Portuguese and Spanish. However, publishing priority is given to English. Authors whose papers have been accepted for publication and that are written in Portuguese or Spanish are requested to send us an additional properly translated and revised English version of the text.

    Funding information: papers approved for publication that received financial support and/or any other research incentives should contain a final note expressing thanks.

    Compliance with Open Science Policies: Authors need to complete the RBGN Open Science Statement [available here]. The completed Open Science Declaration must be inserted as a supplementary document during the submission process.

    RBGN accepts the submission of articles that have been deposited and/or published on Preprint servers (e.g., Scielo Preprints).

    Committed to the data sharing policy, RBGN asks authors to use a public open-source repository (e.g., Harvard Dataverse). The RBGN strongly encourages authors to make all data associated with their submission available, in accordance with the FAIR principles (Findable, Accessible, Interoperable, and Reusable).

    From January 2021, except in situations authorized by the editorial team, it will be mandatory to share data and materials of the research submitted according to the guidelines presented in tables 1 and 2. It is also mandatory to quote supplementary data throughout the text. In other words, if some supplementary information (a database or an interview guide, for instance) is inserted in the writing of the text, it is necessary to show which supplementary file is being mentioned (e.g.: Supplementary Data 1; Supplementary Data 2...).

    For RBGN, it is mandatory to inform if the data were used in a previously published article (s) or preprint (s), being necessary to share the respective DOI number (s).

    The RBGN requests the authors to share in the public data repository all the information necessary to reproduce the submitted research, including information that is only implicit in the article. Such information will only be disclosed to the eventual definitive publication of the article. The final approval of articles is subject to the receipt and verification of data and open materials.


    Table 1: Demand for sharing (data source)

    Types of data

    Demand for sharing

    Primary data*


    Secondary data


    Reused data


    Proprietary data**

    Present, if possible, codes and commands to access data in the original source

    Display title of variables/data as defined by the original source

    * Eventually, depending on the justification, they may be waived

    ** Information from databases (e.g.: Economática, KLD, Eikon...)


    Table 2: Demand for sharing (Methodological Procedures)


    Demands of RBGN


    Present models mentioned in the text (used or just mentioned)

    Present commands (and results) used in software (e.g., do-file on Stata)


    Present all methodological procedures implicit in the research

    Present protocols cited but not presented in the article (e.g., questionnaires, interview scripts, pre-tests)

    Present software outputs used in the research (e.g., Nvivo, Atlas.Ti)


    Biography of authors: Upon submission of the paper, a biography of all authors containing ORCID, name, title, institutional affiliation, city/country of origin and academic title MUST be submitted in the form of additional documentation according to model below:

    Structured abstract: Upon submission of their paper, authors MUST include, in the form of additional documentation, a structured abstract (maximum 250 words) of each paper in the same language that meets RBGN’s standard model .Please rank authors according to the level of their involvement and contribution to the manuscript.

    Open science compliance form: It is MANDATORY to send the completed form at the time of submission.

    Other supporting documents: We strongly suggest authors submit databases, materials and software programs used for their research and that underlie the paper as supporting documentation (as separate files). This aims to contribute to the reproducibility of the research and reuse of data, on condition that the respective paper is duly quoted.


    The general style and formatting rules that apply to the review’s scientific papers are found in the APA Manual: general rules of style and formatting of academic papers (2016) by the FECAP Library [link]

    • Paper size: Manuscripts should contain a minimum of 4000 and a maximum of 8000 words (references, charts, tables and illustrations included).
    • Paper size: A4 (29.7 x 21 cm)
    • Margins: Upper and left 3 cm; bottom and right 2 cm
    • Text editor: Word for Windows 6.0 or later version
    • Font: Times New Roman, size 12.
    • Spacing: 1.5 cm between lines
    • Paragraphs: justified, first line indent 1.25 cm
    • Sections and subsections: Number all sections and subsections. Numbers must precede the headings (1.1, 1.2, 1.2.1). Format headings according to the standards on page 14 of the “APA Manual: general rules of style and formatting of academic papers” by the FECAP Library [link].
    • Foreign words: words in other languages must be displayed in italics.
    • Quotes: Insert quotes in the text using the author-date system, i.e. the author’s last name, comma, year of publication. The page number is only mentioned in direct quotes. The general rules of style and formatting of quotes are found in the “APA Manual: general rules of style and formatting of academic papers” by the FECAP Library [link].
    • Direct quotes: If a quote contains less than 40 words, it should be incorporated into the text using double quotations marks. Quotes containing more than 40 words should form a separate paragraph without quotation marks. Refer to the model on page 34 of the “APA Manual: general rules of style and formatting of academic papers” by the FECAP Library [link].
    • Tables and figures: tables (numeric or textual information arranged in rows and columns); figures (drawings, graphs, flow charts, photographs, illustrations, maps, etc.) must be inserted in the text, as close as possible to the paragraph they refer to, in black and white, since the revue is not printed in colors. The general rules of style and formatting of illustrations for scientific papers are found on pages 53 to 62 of the “APA Manual: general rules of style and formatting of academic papers” by the FECAP Library [link].
    • Footnotes: RBGN does not use footnotes. If required, footnotes should be included as endnotes, numbered sequentially in the text and presented at the end of the paper, before the reference list. Acknowledgements and any other notes revealing authorship may be added to the final version, after the paper was approved for publication.
    • Writing: Papers submitted by a single author may be written in the first person singular or in the impersonal style. Papers by more than one author may be written in the first person plural or in the impersonal style. The style chosen should be maintained throughout the text.
    • Page numbers: Page numbers (in Arabic numerals) must be included in the upper right corner of the pages.
    • References: a list of all references cited in the text must be included at the end of the paper using single spacing, organized alphabetically by authors’ last names (and chronologically, where required) according to the general rules of style and formatting of the “APA Manual: general rules of style and formatting of academic papers” by the FECAP Library [link]. The author(s) of the paper are in charge of providing accurate references and citations. 

    Title: Should be displayed on the first page in Times New Roman, size 12, in bold and centered.

    Body text: The text should include: introduction, literature review, methodological procedures, presentation and analysis of results, conclusion, and references. Theoretical essays should preferably present a clear theoretical definition of the research problem, include an updated literature review and offer propositions that represent a breakthrough regarding the theory addressed. Bibliometric surveys and systematic reviews without proper formulation of propositions are not accepted for publication.

    Appendices/research instruments: based on the criteria for the permanence of journals in the Scielo Collection Brazil (2017) and by determination of RBGN’s Editorial Board, the revue requires, from January 2018, that the instruments used for research be included in the form of an appendix containing the following:

    (i)       questionnaires

    (ii)     interview scripts

    (iii)    scales

    (iv)    encoding criteria and similar means


    Presentation of appendix(es) should be concise, but not abbreviated. Every appendix must feature a title typed in uppercase, centered, and in bold. Multiple appendices shall be identified as APPENDIX A, APPENDIX B, etc.


    This measure aims to contribute to research reproducibility.


    Papers which do not comply with that rule will be rejected at the format assessment stage, before desk-review.


    (*) Appendices are not to be included in the word count of the paper.


    Paper evaluation criteria take into account:

    1) relevance of the subject

    2) originality of the contribution to the areas of Business Administration or Accounting

    3) relevance of the theoretical contribution

    4) clarity of the text

    5) appropriateness of references

    6) theoretical structuring and development

    7) methodology applied

    8) discussion of results and conclusions in comparison to the respective literature


    Evaluation of papers submitted to RBGN comprises the following stages:

    -           Preliminary check: the editorial office checks consistency of registration data and compliance with submission rules. If approved, manuscripts are submitted to the next stage, i.e. desk-review.

    -           Desk-review: At this stage, the Editor analyzes the scientific format of the manuscript taking into account goals, theoretical framework, language, and methodology. The Editor also checks if the paper fits into the editorial scope of the review and the potential contribution of the research. This task is shared between the chief editor and assistant editors, according to their expertise. If approved by the editors, papers are submitted to a double blind review.

    -           Double blind review: the papers and its additional documents are sent to at least two reviewers for evaluation. These feature a doctoral degree and are not connected to the authors of the manuscript in any way; they are experienced in the field and/or familiar with the methods in question.

    -           After receiving the double blind review reports, the editor sends them to the authors by e-mail and may refer to one of the following three situations:

    • ApprovalThe paper was accepted for publication and the authors are requested to take the additional appropriate measures mentioned in the present guidelines to prepare it for publication.
    • Review: Authors are requested to make the suggested corrections or to justify why they choose not to do so. Corrected versions of the paper should always be accompanied by a respective note that explains the changes made and that justifies why certain suggestions were dismissed. The deadline of the revised paper is set by the editor and sent to the authors according to the requested review. The corrected paper is resubmitted to the reviewers so that these may check the changes. That cycle may be repeated several times until consensus is reached as to the approval or rejection of the manuscript.
    • Rejection: The paper was not accepted for publication according to the justification presented by the editor, which is based on the reviewers’ reports that state why and how the text needs to be improved.

    -           The editor reviews and approves the final version of the paper based on the reviewers’ reports.

    -           Authors can track the evaluation status and appeal against decisions throughout the editorial process.

    * Cases not covered by the present guidelines will be dealt with by RBGN’s Chief Editor and its Editorial Board as required.



    As part of the submission process, authors need to check that the paper and its additional documents meet all the submission guidelines. Therefore, authors must make sure that:

    1. The paper and the structured abstract submitted are in Microsoft Word format and that their identity is not revealed in any way.
    2. All style standards, formats, and requirements outlined in the Guidelines for Authors are fully complied with.
    3. The manuscript is being submitted exclusively to RBGN, that it has never been published before and that it is not currently being evaluated by any other journal.
    4. The additional documentation was duly prepared and attached to the submission.
    5. The authors have read the submission guidelines and agree with them, including ethical standards and copyrights


Author Guidelines

RBGN accepts only unpublished papers by Brazilian and/or foreign authors discussing national or international issues in the areas of Administration and Accounting (according to the editorial scope) written in Portuguese, English, or Spanish and that preferably are relevant in the long term in the field of Business Administration.

Editorial priority is given to papers that offer a relevant theoretical contribution to the literature on Administration and Accounting.

Literature review papers should also follow our editorial priority, making a clear theoretical contribution. Review papers whose main purpose is only to carry out the review itself are considered outside the scope of the RBGN.

Papers should be written in a clear, concise and objective style, according to academic standards on referencing concepts and ideas. Authors should emphasize methodological procedures, data treatment and conclusions, thus reinforcing topics that are contributions in the strict sense by the author(s) in the field of administration.


Privacy Statement

The names and e‑mail addresses informed to this review will be used exclusively for the services provided by this publication. They are neither available for other purposes, nor put at the disposal of third parties.