Journal profile · Business, Management and Accounting-Organizational Behavior and Human Resource Management

Revista de Contabilidade e Organizacoes

ISSN 1982-6486 · Universidade de São Paulo (USP) · Brazil

Revista de Contabilidade e Organizacoes: diamond open access (no APC); no APC; review about 25 weeks (community reports); 18 articles in 2025; indexed in Scopus.

Impact factor—No published value

CAS zone—Not in the CAS Journal Ranking

CiteScore quartileQ4Education · rank 1435/1698 · 15th percentile

Review timeabout 25 weeksCommunity average

APCNo APCDiamond open access (no APC)

Acceptance—No reports yet

Articles per year182025 · OpenAlex count

Scope

Aims, scope and focus

Revista de Contabilidade e Organizacoes is published by Universidade de São Paulo (USP). By OpenAlex counts of its recent articles, its largest topics are Auditing, Earnings Management, Governance, Accounting and Organizational Management and Accounting Theory and Financial Reporting, together about 36.9% of its articles. Its main subfields are Accounting. (generated from OpenAlex topic counts and CAS ranking data)

Scope and focus The Journal of Accounting and Organizations (Revista de Contabilidade e Organizações - RCO) is a Brazilian open-access journal established in 2007, featuring double-blind peer review and continuous publication. RCO is published by the University of São Paulo, supported by resources from the Department of Accounting at the School of Economics, Business Administration, and Accounting of Ribeirão Preto/USP, and the USP Libraries and Digital Collections Agency. RCO does not charge its authors any editing, submission, or publication fees. RCO publishes the results of innovative, stimulating, and impactful research demonstrating methodological rigor in the field of accounting/financial information across various types of organizations, markets, and governments. As a multi-paradigmatic journal, RCO welcomes diverse methodological approaches, both quantitative and qualitative, as well as theories from various fields. Interdisciplinary approaches are particularly encouraged. Within RCO's scope are works involving accounting/financial information of organizations, financial decisions of individuals, entities, markets, and governments, organizational management control, regulatory policies, taxation policies, government spending, governance, fraud and corruption prevention, and human, intellectual, social, and environmental development. The journal's open-access policy and author license adhere to the Creative Commons CCBY-NC-ND 4.0 license. Frequency Continuous flow Themes of interest RCO is interested in and provides associate editors and reviewers in the following thematic areas: Organizational Accounting Information Financial accounting and accounting information quality Accounting regulation Tax accounting and tax planning Audit Markets Information, products, and structure of the capital markets Regulation of the capital markets Personal finance Corporate finance Behavioral finance and economics Governments Cost analysis and management Historical approaches Public accounting Public finance (fiscal control mechanisms, revenue generation, management, and execution by governments) Budgeting and public planning (in its various approaches, such as budget flow, performance, and social participation) Taxation Mechanisms for transparency, control (internal, external, and social), and combating corruption Organizational Management Control Cost analysis and management Planning, budgeting, and management control Economic/financial and non-financial informat

From the journal's Aims & Scope

Research area (LetPub): Business, Management and Accounting-Organizational Behavior and Human Resource Management

Main research topics OpenAlex counts of recent articles; shares are approximate

Auditing, Earnings Management, GovernanceBusiness, Management and Accounting16.1%
Accounting and Organizational ManagementBusiness, Management and Accounting11.1%
Accounting Theory and Financial ReportingBusiness, Management and Accounting9.6%
Accounting and Financial ManagementBusiness, Management and Accounting9.2%
Corporate Finance and GovernanceBusiness, Management and Accounting6.2%
Corporate Social Responsibility ReportingBusiness, Management and Accounting5.1%
Financial Markets and Investment StrategiesEconomics, Econometrics and Finance4.5%
Corporate Governance and Financial ManagementBusiness, Management and Accounting4.5%

Rankings & indexing

CAS ranking and database indexing

CAS Journal Ranking

CAS Journal Ranking, upgraded edition (March 2025)Not covered

Not covered by this edition.

CAS Xinrui Journal Ranking (March 2026)Not covered

Not covered by this edition.

CAS Journal Ranking, previous upgraded edition (December 2023)Not covered

Not covered by this edition.

CiteScore quartiles (Scopus, June 2026 release)

Subject	Quartile	Rank	Percentile
Education	Q4	1435/1698	15th
Organizational Behavior and Human Resource Management	Q4	224/254	12th
Management of Technology and Innovation	Q4	286/317	9th
Accounting	Q4	179/191	6th

Scopus ranks journals by CiteScore within each subject: the 75th percentile and above is Q1, then a quartile every 25 points. A different system from the CAS zones.LetPub

Database indexing

ScopusDOAJLetPub

International journal early-warning lists: not listed in any editionLetPub

Editions, and major and minor categories, are shown separately and never merged into one zone; check which edition your institution uses before you submit or report.

Metrics

Impact metrics and publication volume

Impact

CiteScore 2026-06: 0.5LetPub · 2026-11-01
SJR 2026-06: 0.11LetPub · 2026-11-01
SNIP 2026-06: 0.06LetPub · 2026-11-01
h-index: 18OpenAlex · 2026-11-01
i10-index: 90OpenAlex · 2026-11-01
2-year mean citedness: 0.6OpenAlex · 2026-11-01
Share of gold OA articles: 0%LetPub · 2026-11-01

Articles by year OpenAlex count · 417 in total · the current year is incomplete

Year	Articles	Open access	Citations
2026	9	9	79
2025	18	18	177
2024	20	20	270
2023	20	20	330
2022	19	19	303
2021	20	20	273

Sources count differently and were observed at different times, so each source's own value is kept; "publisher" marks figures from the journal's website.

Review & acceptance

Review time and acceptance

Average review time (community reports): about 25 weeksLetPub · 2026-11-01

Submission to publication (journal-reported): about 25 weeksDOAJ · 2026-11-01
Peer review: Double anonymous peer reviewDOAJ

Community reports come from authors' own submissions (confidence 0.5) and are not a promise from the journal; for publisher figures, the journal's own definitions apply.

Fees & open access

APC and open-access policy

Diamond open access (no APC)DOAJ

Every article is open access and authors pay no article processing charge.

Source	APC	Fee waiver	License	Observed
DOAJ	No APC	No	CC BY-NC-ND	2026-11-01
LetPub	No APC	No	—	2026-11-01
Publisher website	Yes, amount not published	—	—	2026-11-01

The journal's website is authoritative for fees; sources were observed at different times and each keeps its own value, without averaging.

Submission

Article types and submission policies (journal website)

Policy excerpts from the journal's websiteAuthorship, Conflicts of interest, Data availability, License & copyright, Open access, Peer review

Authorship

Authorship policy: max 4 authors per article (exceptions analyzed by RCO Executive Committee); contribution declarations required; COPE procedure for ghost/guest/gift authorship. Model summary

In case of identification of authorship without merit or contribution (ghost, guest, or gift authorship), RCO follows the procedure recommended by COPE.