期刊档案 · 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 钻石开放获取（无 APC），免版面费，投稿社区反馈审稿约 25 周，2025 年发文 18 篇，Scopus 收录。
研究范围
研究范围与定位
Revista de Contabilidade e Organizacoes 由 Universidade de São Paulo (USP) 出版。按 OpenAlex 近年发文统计，该刊主要发表 Auditing, Earnings Management, Governance、Accounting and Organizational Management、Accounting Theory and Financial Reporting 等主题的论文，这 3 个主题约占 36.9%，主导子领域为 Accounting。（根据 OpenAlex 主题统计与中科院分区数据生成）
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
摘自期刊官网 Aims & Scope
研究方向（LetPub）：Business, Management and Accounting-Organizational Behavior and Human Resource Management
主要研究主题 OpenAlex 近年发文统计，占比为近似值
- 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%
分区与收录
学科分区与数据库收录
中科院期刊分区表
期刊分区表（ 2025年3月升级版）未收录
该期刊未被此版本分区表收录。
《新锐期刊分区表》（ 2026年3月发布）未收录
该期刊未被此版本分区表收录。
期刊分区表（ 2023年12月旧的升级版）未收录
该期刊未被此版本分区表收录。
CiteScore 分区（Scopus，2026 年 6 月版）
| 学科 | 分区 | 排名 | 百分位 |
|---|---|---|---|
| Education | Q4 | 1435/1698 | 15% |
| Organizational Behavior and Human Resource Management | Q4 | 224/254 | 12% |
| Management of Technology and Innovation | Q4 | 286/317 | 9% |
| Accounting | Q4 | 179/191 | 6% |
Scopus 按 CiteScore 在每个学科内为期刊排名，百分位 75 及以上为 Q1，每 25 为一档；与中科院分区是不同体系。LetPub
数据库收录
ScopusDOAJLetPub
国际期刊预警名单：各版本均未列入LetPub
不同版本、大类与小类分别展示，不将不同评价口径合并为一个分区值；投稿与考核前请确认所在机构采用的版本。
指标
影响力指标与发文规模
影响力指标
- CiteScore 2026-06
- 0.5LetPub ·
- SJR 2026-06
- 0.11LetPub ·
- SNIP 2026-06
- 0.06LetPub ·
- h-index
- 18OpenAlex ·
- i10-index
- 90OpenAlex ·
- 两年平均被引
- 0.6OpenAlex ·
- Gold OA 文章占比
- 0%LetPub ·
逐年发文量 OpenAlex 统计 · 累计 417 篇 · 当年数据不完整
| 年份 | 发文量 | 其中 OA | 被引 |
|---|---|---|---|
| 2026 | 9 | 9 | 79 |
| 2025 | 18 | 18 | 177 |
| 2024 | 20 | 20 | 270 |
| 2023 | 20 | 20 | 330 |
| 2022 | 19 | 19 | 303 |
| 2021 | 20 | 20 | 273 |
不同来源的统计口径与观测时间不同，页面保留各来源原值；“出版商公布”为期刊官网自述数据。
审稿与录用
审稿周期与录用情况
- 平均审稿速度（社区反馈）
- 25 WeeksLetPub ·
- 投稿到发表（期刊自报）
- 约 25 周DOAJ ·
- 评审方式
- 双盲同行评审DOAJ
社区反馈来自投稿者样本，置信度 0.5，不代表期刊承诺；“出版商公布”的时间节点定义以官网为准。
费用与开放获取
版面费与开放获取政策
钻石开放获取（无 APC）DOAJ
所有文章开放获取，且不向作者收取文章处理费。
| 来源 | 文章处理费 | 费用减免 | 许可证 | 观测时间 |
|---|---|---|---|---|
| DOAJ | 无文章处理费 | 无 | CC BY-NC-ND | |
| LetPub | 无文章处理费 | 无 | — | |
| 出版商官网 | 有，金额未公布 | — | — |
- APC 费用说明 ↗DOAJ
- 开放获取声明 ↗DOAJ
- 许可与版权 ↗DOAJ
费用以期刊官网为准；不同来源的观测时间可能不同，页面保留各来源原值，不做平均。
投稿要求
文章类型与投稿政策（官网）
官网政策摘录作者资格、利益冲突、数据可用性、许可与版权、开放获取、同行评审
- 作者资格
Authorship policy: max 4 authors per article (exceptions analyzed by RCO Executive Committee); contribution declarations required; COPE procedure for ghost/guest/gift authorship. 模型摘要
In case of identification of authorship without merit or contribution (ghost, guest, or gift authorship), RCO follows the procedure recommended by COPE.
原文 ↗出版商官网 ·- 利益冲突 The relationship between mandatory disclosure of sustainable practices and the risk of corporate bankruptcy
Conflict of interest policy for authors, reviewers, and editors; declarations required at submission; COPE procedures for ethical issues. 模型摘要
Michele Nascimento Jucá, Mateus Del Col Lopes e238337 PDF (Portuguese (Brazil)) PDF
原文 ↗出版商官网 ·- 数据可用性
Names and addresses used exclusively for journal services, not shared with third parties. 模型摘要
The names and addresses provided in this journal will be used exclusively for the services provided by this publication and will not be made available for other purposes or to third parties.
原文 ↗出版商官网 ·- 许可与版权 Copyright Notice
RCO adopts the Open Access policy (Libre Open Access), under the standard Creative Commons agreement (CC BY-NC-ND 4.0). The agreement provides that: The submission of text authorizes its publication and implies a commitment that the same material is not being submitted to another journal. The original is considered definitive; Authors retain copyright and grant the journal the right of first publi…
原文 ↗出版商官网 ·- 开放获取
Open Access (Libre Open Access) under CC BY-NC-ND 4.0; authors retain copyright and grant the journal right of first publication. 模型摘要
RCO adopts the Open Access policy (Libre Open Access), under the standard Creative Commons agreement (CC BY-NC-ND 4.0).
原文 ↗出版商官网 ·- 同行评审
Evaluation process: secretariat verification (metadata, compliance, similarity check), Desk Review by Editor-in-Chief and associate editors, then double-blind peer review; final decision by Editor-in-Chief. 模型摘要
The evaluation process consists of preliminary verification at the secretariat, evaluation by the chief editor and associates (Desk Review), and peer review.
原文 ↗出版商官网 ·
摘录来自期刊官网页面，仅保留原文片段；“模型摘要”由 Workers AI 生成并经原文校验，以官网为准。
基本信息
出版信息与官方入口
- 出版商
- Universidade de São Paulo (USP)
- 出版国家或地区
- Brazil
- 出版语言
- English, Portuguese
- ISSN
- 1982-6486
- 官网最新一期
- Volume 20（2026 年）
- 官方链接
- 期刊主页 ↗LetPub
- 作者指南 ↗LetPub
- Aims & Scope ↗LetPub
- APC 费用说明 ↗DOAJ
- 开放获取声明 ↗DOAJ
- 许可与版权 ↗DOAJ
- 评审流程 ↗LetPub
- 编委会 ↗LetPub
- 查重政策 ↗DOAJ
常见问题
关于 Revista de Contabilidade e Organizacoes 的常见问题
Revista de Contabilidade e Organizacoes 的审稿周期多长？
投稿社区反馈的平均审稿速度为约 25 周。文章统计只含被录用的稿件，出版商数据口径以官网为准，社区反馈来自投稿者样本，均不代表期刊承诺。
Revista de Contabilidade e Organizacoes 被哪些数据库收录？
据 LetPub 与 DOAJ 记录，Revista de Contabilidade e Organizacoes 被 Scopus、DOAJ 收录。
Revista de Contabilidade e Organizacoes 是开放获取期刊吗？版面费多少？
Revista de Contabilidade e Organizacoes 为钻石开放获取（无 APC）。不收取文章处理费。
来源与更新
本页事实来自 LetPub、OpenAlex、DOAJ、出版商官网；每个数字旁标注来源与观测日期，冲突数据保留各来源原值。LetPub 原始详情页：查看 ↗（2026-08-26 归档）。最近更新：。