Envíos

Directrices para autores/as

The journal accepts submissions on a rolling basis. BASE has no article processing charges (APC) or article submission charges.

The maximum number of authors per article is five.

The article must be sent electronically, following the steps of a system that aims to give assistance to the periodicals editing in each phase of the editorial process.

Articles must be original, unpublished, must not be under consideration for publication anywhere else and can be written in Portuguese or English.

Articles submitted in English will follow a fast-track process.

BASE publishes scientific articles of high quality, relevance and scientific rigor in the areas of Management and Accounting.

All articles are subjected to a previous review by the Editors before proceeding to a double blind peer review. At this stage, Editors may decide for a Desk Rejection. Therefore, it is strongly recommended that authors read the Focus and Scope of the journal before the submission.

• Make sure the identification of authorship of the work has been removed from the file, ensuring the journal's confidentiality criteria, if the manuscript is subjected to peer review (e.g. articles), according to instructions in Ensuring a Blind Peer Review.

The final acceptance of the article depends on:

• The recommendation of the reviewers;
• That the authors carry out the necessary corrections;
• And final approval by the Editorial Board, which decision will recommend one of the following options:
  
  

1. Accept submission;
2. Revisions required;
3. Resubmit for review;
4. Resubmit elsewhere;
5. Decline submission;
6. See comments.

Manuscript requirements

Before you submit your manuscript, it’s important you read and follow the guidelines below. You will also find some useful tips in our template.

Format

Article files should be provided in Microsoft Word or RTF format. Please ensure your manuscript complies with the following instructions:

• Line spacing should be 1.5;
• The top margin should be 1.5 cm, the bottom margin 2 cm, and the side margins 1.9 cm.
• Please ensure all text is justified, not “ragged” ( = left-aligned).
• Non-compliance of these instructions may lead to desk rejection of your paper.

Language, Style, and Content

To ensure suitability for an international audience, please pay attention to the following:

• Write in a straightforward style.
• Try to avoid long or complex sentence structures.
• Briefly define or explain all technical terms that may be unfamiliar to readers.
• Explain all acronyms the first time they are used in your text – e.g., “primary care provider (PCP)”.
• Explain local references (e.g., not everyone knows all city names in a particular country).
• Be careful with the use of gender-specific pronouns (he, she) and other gendered words (chairman, manpower, man-months). Use inclusive language that is gender-neutral (e.g., they, s/he, chair, staff, staff-hours, person-years).

Article length

Articles should be between 6000 and 8000 words in length. This includes all text, for example, the abstract, references, all text in tables, figures and appendices. Please allow 250 words for each figure or table.

Article title

A concisely worded title should be provided. Title should be presented in the same language of the article, and in English (if the article is in English, title must also be in Portuguese). The titles (on the original language and English) must have a maximum of 240 characters including spaces.

Author details

The names of all contributing authors should be added to the submission system; please list them in the order in which you’d like them to be published. We will extract the following details:

• Author email address (institutional preferred);
• Author name. We will reproduce it exactly, so any middle names and/or initials they want featured must be included;
• Author affiliation. This should be where they were based when the research for the paper was conducted.

In multi-authored papers, it’s important that ALL authors that have made a significant contribution to the paper are listed.

Title Page

You are required to include the following details in the title page information:

• Article title;
• Author names. The order of authors should match the order in the submission system. Carefully check that all names are accurately spelled;
• Affiliations. Add affiliation addresses, referring to where the work was carried out, below the author names. Ensure that you provide the full postal address of each affiliation, including the country name and, if available, the email address of each author;
• Corresponding author. Clearly indicate who will handle correspondence for your article at all stages of the refereeing and publication process and also post-publication. This responsibility includes answering any future queries about your results, data, methodology and materials.

It is important that the email address and contact details of your corresponding author are kept up to date during the submission and publication process.

Research funding

Your article must reference all sources of external research funding in the acknowledgements section. You should describe the role of the funder or financial sponsor in the entire research process, from study design to submission.

Abstract

All submissions must include two versions of a factual abstract, in both Portuguese and English. First, present the version written in the same language as the main text, and a second version in English for articles written in Portuguese, and in Portuguese for articles written in English.

The maximum length of your abstract should be 250 words in total.

Keywords

Your submission should include between 3 and 7 keywords.

Headings

Headings must be concise, with a clear indication of the required hierarchy. They should be formatted as follows:

• First Level Headings: Bold, size 14
• Second Level Headings: Bold, size 12
• Third Level Heading: Bold, Italic, size 12

Notes/endnotes

Notes or endnotes should only be used if absolutely necessary. Do not use footnotes as a substitute for a reference list.

Figures/Tables

Figures and tables must include captions in the same language of the article and they must be inserted close to the relevant text. Charts should be treated as tables and images and graphs should be treated as figures. All figures should have a minimal resolution of 300 dpi.

Figure captions should be centered and placed beneath the figure. Table captions should be positioned above the tables and aligned to the left. Please note that the words “Figure” and “Table” should be spelled out (e.g., “Figure” rather than “Fig.”) wherever they occur.

References

All references in your manuscript must be formatted using the following Harvard style.

Harvard referencing style

References to other publications in your text should be written as follows:

Citing authors

• One author: (Leipnitz, 1987);
• Two authors: (Turner and Verhoogen, 1960);
• Three or more authors: (Amaral et al., 1966);
• Works by the same author(s) and same date should be differentiated by letters (a,b,c) after the date. E.g. (Amaral, 2008a) (Amaral, 2008b).

Quotations

• Short quotations (containing less than three lines) must be incorporated into the text in quotation marks;
• Long quotations (longer than three lines) must be presented in an isolated paragraph, with simple spacing, font size 11 and the left margin larger than the surrounding text (4cm).

At the end of your paper, please supply a reference list in alphabetical order using the style guidelines below. Where a DOI is available, this should be included at the end of the reference.

For books

SURNAME, Initial(s) name. Year of publication. Book title. Edition, city, publisher, the total number of pages.

E.g.:
SHANK, J.; GOVINDARAJAN, V. 1993. Strategic Cost Management: the new tool for competitive advantage. New York, The Free Press, 694 p.

For book chapters

SURNAME, Initial(s) name. Year of publication. Chapter title. In: Initial(s) Name. SURNAME (ed.), Book title. City, publisher, initial page-final page.

E.g.:
SCHOEREDER, R.G.; LAHR, T.N. 1990. Development of Manufacturing Strategy: A Process. In: J.E. ETTLIE; M.C. BURSTEIN; A. FIEGENBAUM (eds.), Manufacturing Strategy: The Research Agenda for the Next Decade. Boston, Kluwer Academy Publications, p. 3-14.

For journals

SURNAME, Initial(s) name. Year of publication. Article title. Journal Title, volume(issue):initial page-final page.

E.g.:
SIMMONDS, K. 1981. Strategic Management Accounting. Management Accounting, 59(4):26-29.

For published conference proceedings

SURNAME, Initial(s) name. Year of publication. Title of work. In: name of conference (meeting, symposium, etc.), number of the event, city, year. Proceedings ... City, Symbol. volume:initial page-final page.

E.g.:
IUDÍCIBUS, S. 1995. Contabilidade Gerencial: novos paradigmas. In: CONGRESSO BRASILEIRO DE GESTÃO ESTRATÉGICA DE CUSTOS, I, São Leopoldo, 1994. Proceedings ... São Leopoldo, ABC, p. 140-149.

For newspaper articles (authored)

SURNAME, Initial(s) name. Year of publication. Title of work. Source (newspaper, organs, institutions, etc.). Session (Column, etc.). City, day month.

E.g.:
MICELLI, S. 1987. Um intelectual do sentido. Folha de S. Paulo. Caderno Mais! São Paulo, February 7.

For newspaper articles (non-authored)

SOURCE (newspaper, organs, institutions, etc.). Year of publication. Title of work. City, day month, number page.

E.g.:
CORREIO DO POVO. 1945. Os métodos objetivos de verificação que empregamos no RS. Porto Alegre, October 5, p. 14.

For archival or other unpublished sources

Surname, initials (year), "title of document", unpublished manuscript, collection name, inventory record, name of archive, location of archive.

e.g.:
Litman, S. (1902), "Mechanism & Technique of Commerce", unpublished manuscript, Simon Litman Papers, Record series 9/5/29 Box 3, University of Illinois Archives, Urbana-Champaign, IL.

For electronic sources

SURNAME, Initial(s) name. Year of publication. Title of work. Available at: http://. Accessed on: month day, year.

E.g.:
LENKER, A.; RHODES, N. 2007. Foreign Language Immersion Programs: Features and Trends Over 35 Years. Disponível em: http://www.cal.org/resources/digest/flimmersion.html. Accessed on: April 28th, 2007.

SOURCE/SITE. Initial(s) name. Year of publication. Title of work. Available at: http://. Accessed on: month day, year.

E.g.:
GLOBO ONLINE, O. 2006. Brasil será o país com mais sedes do Instituto Cervantes. Disponível em: http://oglobo.globo.com/cultura/mat/2006/10/25/286393283.asp. Accessed on: April 5th, 2008.

For data

Surname, initials (year), title of dataset, name of data repository, available at: persistent URL, (accessed date month year).

e.g.:
CAMPBELL, A. AND KAHN, R.L. (2015), American National Election Study, 1948, ICPSR07218-v4, Inter-university Consortium for Political and Social Research (distributor), Ann Arbor, MI, available at: https://doi.org/10.3886/ICPSR07218.v4 (accessed 20 June 2018).

Important

• The concepts and opinions expressed are full responsibility of the author(s) and do not necessarily reflect the opinions of the publisher.
• We recommend authors to wait, at least, 180 days before contacting the editors regarding the editorial process. The authors will be contacted by the editors as soon as they have information about it.
• Submission of the manuscript implies that if and when it is accepted for publication, the authors automatically agree to transfer the copyright to the Universidade do Vale do Rio dos Sinos.
• We assume that all authors have read and comply with the Duties of the Author in the Ethics Policy of this Journal. We do not accept plagiarism or other unethical behavior.
• All communication between Editors and Authors are made through the system.