Submissions

Author Guidelines

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 four.

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Articles must be original, unpublished, must not be under consideration for publication anywhere else and can be written in Portuguese or English.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

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.

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.

Recommendations

• Extension: Articles must have maximum 30 pages, with spacing of 1,5, including references. The titles (on the original language and English) must have a maximun of 240 characters including spaces.

• Images: In case the article contains photographic images and/or graphic drawings, those must be submitted in original format (.jpeg, .png, .tiff) and in separated files (not inserted in the text), with minimal resolution of 300 dpi. Authors must indicate by the insertion of captions (on the original language and in English too) where approximately the pictures should be inserted.

• Citing authors: in-text citation must follow the norms below:
  
  1. One author: (Leipnitz, 1987);
  2. Two authors: (Turner and Verhoogen, 1960);
  3. Three or more authors: (Amaral et al., 1966);
  4. 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:
  
  1. Short quotations (containing less than three lines) must be incorporated into the text in quotation marks.
  2. 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).

• Footnotes: Footnotes must be used only when strictly necessary for information that is complementary to the text. Footnotes containing only references are not allowed. These must be listed in the end of article, in the 'References' item.

• Do not use op. cit; ibid; ibidem; id; idem

• Do not use apud. Use the term in rather than apud;

The original text must contain in the following order:

• Title: 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 maximun of 240 characters including spaces.;

• Abstract: in the language of the article and in English with no more than 200 words, followed by at least three key-words (if the article is in English, abstract must also be in Portuguese);.

• Full text: typed in Times New Roman format, font 12, and with spacing of 1,5.

• References: The references must be listed at the end of the text, in alphabetical order, font 12, and with simple spacing. References must follow the rules below:

Journal articles:

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.

Articles from publications related to events:

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.

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.

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.

Thesis and dissertations:

SURNAME,Initial(s) name. Year of publication. Title of the thesis. City, state. Type of thesis (MA, PhD). University, the total number of pages.

E.g.: Ex.: KRONBAUER, C.A. 2002. A Evidenciação do Uso de Derivativos como Instrumento de Redução do Risco de Exposição Cambial: Um Estudo de Caso na Gerdau S.A. São Leopoldo, RS. Dissertação de Mestrado. Unisinos, 228 p.

Sites and electronic texts:

• In case it is possible to identify the authors of the electronic texts, the reference must be indicated as follows:

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.

* In this case, when in the body of the text, the reference is identified by (Lenker and Rhodes, 2007).

• If it is not possible to identify the authors of the electronic texts, the reference should be indicated as follows:

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.

* In the body of the text, the quote will be: (O Globo Online, 2006).

Newspapers and magazines, organs and institutions:

• All the texts from newspapers and magazines must be included in the references. In case there is an explicit author, the reference is indicated by the surname:

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.

* In the body of the text it is indicated as (Micelli, 1987).

• In case there is no author and the text is under the responsibility of an organ, the reference is indicated as follows:

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.

* In the body of the text, it shall be indicated as (Correio do Povo, 1945).