Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting Revista de Educación e Investigatión en Contabilidad REPeC, Brasília, Guidelines for Authors, p. 1-17, 2013 Available online at www.repec.org.br ISSN 1981-8610 Guidelines for Authors 1. Paper Submission Guidelines To submit articles to the Revista de Educação e Pesquisa em Contabilidade - REPEc, authors should follow the standards and criteria set by REPEc. From January 2013 the guidelines of the American Psychological Association (APA) with regard to citations and references should be followed. Submissions not complying with the standards will be rejected. Articles submitted to the journal must be original, i.e., cannot have been published or submitted to another journal. Articles may be written in Portuguese, English or Spanish, with at least 5,000 and maximum 10,000 words, including tables, figures, notes and references. A maximum of 5 (five) authors are allowed per article. All papers accepted will be translated and published in three languages: Portuguese, English and Spanish. Articles containing tables or figures, they [the tables and figures] should be in a format that allows them to be edited. In case some of these Figures or Tables have been imported from other programs such as Excel, Power Point etc.., the source file must also be sent as Supplementary File. Do not use expressions like id., ibid., op. cit., loc. cit. and the like, or reference notes and footnotes. Notes at the end of the text are acceptable, but should be avoided. The submission of articles should be done electronically, through the www.repec.org.br website. At the end of the submission an electronic message will be sent by e-mail, confirming receipt of the article. 2. Content and Formatting of Papers At the moment of submission, the articles should contain: •• •• •• •• The title in the language of origin of the article (Portuguese, English or Spanish) without identifying the author(s); An abstract written in the language of origin of the article (Portuguese, English or Spanish) with at least 150 and at most 250 words, single space between lines, in a single paragraph and without paragraph input. At the end of the abstract should be placed three to five keywords; The article itself, written in Portuguese, English or Spanish, with at least 5,000 and at most 10,000 words, including tables, figures, notes and references. The pages of the articles should be properly numbered in the upper right corner, typed with Word for Windows, under the following conditions: ◦◦ A4 paper (210 x 297 mm); ◦◦ Times New Roman, size 12; ◦◦ Spacing: single; ◦◦ Paragraph input: 1.25; Copyright © 2012 REPEC. All rights, even translation, are reserved. It is allowed to quote part of articles without prior permission if the source is identified. cc BY Guidelines for Authors ◦◦ ◦◦ ◦◦ Margins: 3cm top, 2cm bottom, 3cm left, 2cm right; Tables and figures in Times New Roman, size 10; Citations and references must comply with current standards of the APA (American Psychological Association). 3. Tables and Figures1 Tables and figures should be used in articles whenever their information make text comprehension more efficient, without repeating information already described in the text. 3.1 Tables The table should usually show numeric or textual information organized in an orderly exposition of columns and rows. Any other statement should be characterized as textual figure. The table should be displayed with its information visible and sufficient for their understanding and should be formatted as follows: Table editor Word for Windows 97 or superior. In case authors have drawn their tables in Microsoft Excel or in a similar program, please remake the tables using the feature in Word. Font Times New Roman, size 10. Line spacing Simple. Spacing before and after paragraphs 3 pt. Table colors Use only black and white (grayscale). Title The table title must be brief, clear and explanatory. It should be placed above the table, in the top left corner, and on the next line, just below the word Table (with a capital initial), followed by the number that designates it. The tables are presented with Arabic numerals in sequence and within the text as a whole. Eg: Table 1, Table 2, Table 3, and so on. Citation of tables When citing tables in the text, type only the number referring to the table, for example Table 1, Table 2, Table 3 and so on. (the word ‘Table’ should be presented with the first letter capitalized). Never write ‘table below’, ‘table above’ or ‘table on page XX’ because the page numbers of the article may change while formatting. Table notes The font used in the notes of the table should be Times New Roman, size 10, single spaced. The notes should be described in the footnote of the table, and they serve to indicate the Source of the information of the table, and other information important to understanding the table. 3.2 Figures The figure should show a flow chart, a chart, a photograph, a drawing or any other illustration or textual representation. The figure should be displayed with its information visible and adequate for its understanding, and should be formatted as follows: 1 Most of these guidelines were adapted from the Manual for Submissions of the Revista de Administração Contemporânea – RAC, available at www.anpad.org.br. REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 2 Guidelines for Authors Font Times New Roman, size 10. Figure colors Use only black and white (grayscale). Format Figures should be submitted in an editable format. Title It explains the figure concisely, but discursively. The title should be placed under the figure and numbered with Arabic numerals in sequence, preceded by the word Figure (with initial capital). Eg: Figure 1, Figure 2, Figure 3, etc.. After the title, any other information necessary for clarification of the figure or source must be added as a note. Captions The caption is the explanation of the symbols used in the figure and must be placed within the limits of the figure. Size and proportion Citations in the main text Figures must fit the dimensions of the journal. Therefore a figure should be drawn or inserted into the article so that it can be reproduced in the width of a column or page of the journal to which it will be submitted. When citing a figure in the text type only the number referring to the figure, e.g. Figure 1, Figure 2, Figure 3 and so on. (the word ‘Figure’ should be presented with the first letter capitalized). Never write ‘figure below’ figure above ‘, or even ‘figure on page XX’ because the page numbers of the article can be changed during formatting. 4. Citations and References2 4.1 General Aspects According to the APA Standards, the method used for citations is author-date, that is, the author’s surname and year of publication. The text must be documented by citing the author and the publication date of the researched and consulted works. All authors cited in the text, and only them, should be present in the references with complete information. For direct or textual citations under 40 words, i.e., faithful transcription of words or excerpts of a text, it should appear in double quotation marks, indicating the author(s), the year, the page(s) and of the transcribed excerpt of the work cited. Example: According to Demo (1981, p. 7) methodology means “etymologically, the study of ways, of the instruments used for making science. It is a discipline instrumental, in the service of research.” Direct or textual citations with 40 or more words, should appear in a separate paragraph, without quotation marks, single-spaced, same size and font used in normal text, starting with the line indentation (equivalent to 5 characters) and ending with the right margin without indentation. Example: The technique of content analysis is defined by Bardin (1977, p.42) as: A set of analysis techniques for communications, in order to obtain, for systematic and objective procedures to describe the content of the messages, quantitative and objective description of message content, quantitative indicators or not, allowing the inference of knowledge concerning conditions production / reception (inferred variables) messages. 2 Most of these guidelines were adapted from the Manual for Submissions of Revista de Administração Contemporânea – RAC, available at www.anpad.org.br. REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 3 Guidelines for Authors 4.2 Separation of the Authors’ Names To separate the surnames of the authors, as cited in the text, a comma is used (when more than two authors), “and” (between the last two authors if they are outside the parentheses) or “&” (between the two last authors if they are within parentheses). In the list of references a comma is used or “&”. Like this: •• In the body of the text: Kotler and Armstrong (2007). (Kotler & Armstrong, 2007). Harrison, Newholm and Shaw (2005). (Harrison, Newholm & Shaw, 2005). •• In the list of references: Kotler, P. & Armstrong, G. (2007). Princípios de marketing. São Paulo: Prentice Hall. Harrison, R., Newholm, T. & Shaw, D. (2005). The ethical consumer. Newbury Park, CA: Sage. 4.3 Usage of the number(s) of page(s) cited For both direct citation in the text and the list of references, the pages must be submitted as “p.” To indicate a page OR “pp.” to indicate more than two pages. Like this: •• In the body of the text: Antonello (2005, p. 13). Antonello (2005, pp. 25-29). •• In the list of references: Antonello, C. S. (2005). The metamorphosis of organizational learning: a critical review. In R. Streets, C. S. Antonello & L. H. Boff (Orgs.). Organizational learning and skills (pp. 12-33). Porto Alegre: Artmed. 4.4 Authorship – One author The author’s name should be spelled with the first letter capitalized and the rest in lower case, whether outside or inside the parentheses. Like this: •• In the body of the text: Giddens (1978). (Giddens, 1978). •• In the list of references: Giddens, A. (1978). Novas regras do método sociológico. Rio de Janeiro: Zahar. 4.5 Authorship – Two authors REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 4 Guidelines for Authors When a work has two authors, cite the surnames followed by the publication date every time the reference occurs in the text. •• In the main text: Motta and Vasconcelos (2002). (Motta & Vasconcelos, 2002). •• In the list of references: Motta, F. C. P. & Vasconcelos, I. F. G. (2002). Teoria geral da administração. São Paulo: Thomson. 4.6 Authorship – Three to five authors When a work has three, four or five authors, add all surnames in the first citation followed by the date of publication. In the following, include only the surname of the first author followed by et al. and the date of publication. •• In the main text: 1st Citation Chang, Lee, Fu, Lin and Hsuech (2007). (Chang, Lee, Fu, Lin, & Hsuech, 2007). Subsequent Citations Chang et al. (2007). (Chang et al., 2007). Exception If two references with the same year become identical when abbreviated, cite the surnames of the first authors and of as many authors as needed to distinguish the two references, followed by et al. 1st Citation Both Bradley, Ramirez and Sôo (1994) and Bradley, Sôo, Ramirez and Brown, (1994). Subsequent Citations Bradley, Ramirez et al. (1994) and Bradley, Sôo et al. (1994). •• In the list of references: Chang, T., Lee, W., Fu, H., Lin, Y., & Hsuech, H. (2007). A study of an augmented CPFR model for the 3C retail industry. Supply Chain Management: An International Journal, 12(3), 200-209 4.7 Authorship – Six or more authors When a work has six or more authors, only cite in the text the surname of the first author followed by et al. and the date of publication, and add all authors in the references. REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 5 Guidelines for Authors •• In the main text: Rocha et al. (1999). (Rocha et al., 1999). Exception If two references with the same year become identical when abbreviated, cite the surnames of the first authors and of as many authors as needed to distinguish the two references, followed by et al. Both Kossylyn, Koenig, Barret et al. (1992) and Kossylyn, Koenig, Gabrieli et al. (1992). (Kossylyn, Koenig, Barret et al., 1992; Kossylyn, Koenig, Gabrieli et al., 1992). •• In the list of references: Rocha, E., Blajberg, C., Ouchi, C., Ballvé, F., Soares, J., Bellia, L., & Leite, M. (1999, september). Cultura e consumo: um roteiro de estudos e pesquisas. Anais do Encontro Nacional da Associação Nacional de Pós-Graduação e Pesquisa em Administração, Foz do Iguaçu, PR, Brazil, 23. 4.8 Publication with several authors, but only with the identification of the first ones and/or editor(s) When the publication presents only the first name(s) of the author(s) and/or editor(s), put in the text the surname of the first author followed by et al. and the date of publication, and in the list of references only the first author’s surname with initials followed by (Ed. OR Coord. OR Org.). n / a et al. (n / a: not applicable, not advertised) and the date of publication. •• In the main text Thietart et al. (2001). •• In the list of references: Thietart, R. A. (Ed.). n/a et al. (2001). Doing management research. London: Sage. 4.9 Individual author/entity Corporations, associations, government agencies, among others, should be spelled out in the first citation and abbreviated thereafter. •• In the main text: 1st Citation Banco Central do Brasil [BACEN] (2003). Subsequent Citations BACEN (2003). (BACEN,2003). REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 6 Guidelines for Authors •• In the list of references: Banco Central do Brasil. (2003). Anuário de crédito rural. Retrieve in November 10th, 2003 from http:// www.bcb.gov.br/htms/CreditoRural/2001/rel53211.pdf Exception If the author’s name is short or if the abbreviation is not easily recognized, write it out in full every time he appears in the text. 4.10 Entity/group author Write out the full name of the author group in the first citation and abbreviated thereafter. In the list of references you should add a semicolon between them. •• In the main text: 1st Citation Confederação Nacional da Indústria [CNI], Banco Nacional do Desenvolvimento Econômico e Social [BNDS] and Serviço Brasileiro de Apoio às Micro e Pequenas Empresas [SEBRAE] (1998). (Confederação Nacional da Indústria [CNI], Banco Nacional do Desenvolvimento Econômico e Social [BNDS], & Serviço Brasileiro de Apoio às Micro e Pequenas Empresas [SEBRAE], 1998). Subsequent Citations CNI, BNDS and SEBRAE (1998). (CNI, BNDS, & SEBRAE, 1998). •• In the list of references: Confederação Nacional da Indústria; Banco Nacional do Desenvolvimento Econômico e Social; Serviço Brasileiro de Apoio às Micro e Pequenas Empresas. (1998). Pesquisa gestão ambiental na indústria brasileira. Rio de Janeiro: Authors. 4.11 Author and publisher When the author is also the publisher, use the word ‘Author’ instead of ‘publisher’. •• In the main text: Editora Abril (2002). (Editora Abril, 2002). •• In the list of references: Editora Abril (2002). Revista Exame: melhores & maiores. São Paulo, SP: Author. REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 7 Guidelines for Authors 4.12 No author (including laws, decrees, etc) Cite in the text the first words of the title, or the whole title if it is short, and the year. This case includes legal materials (laws, decrees, and the like). In the list of references use the title in the position of the author. •• In the main text: O Brasil em números (2002). (O Brasil em números, 2002). 50 anos de supermercado (2002). (50 anos de supermercado, 2002). Lei n. 6.880 (1980). (Lei n. 6.880, 1980). Constituição da República Federativa do Brasil (1988/2001). Constituição do Brasil (1988). (Constituição da República Federativa do Brasil, 1988/2001). (Constituição do Brasil, 1988). •• In the list of references: O Brasil em números – Consumo. (2002, November 27th). Exame, Year 36 (Special Issue), p. 73. 50 anos de supermercado no Brasil. (2002). São Paulo: Fundação Abras. Lei n. 6.880, de 09 de dezembro de 1980 (1980). Dispõe sobre o estatuto dos militares (E-1). Diário Oficial da União. Brasília, DF: Exército Brasileiro. Constituição da República Federativa do Brasil de 1988. (2001). [Saraiva Legislation Collection]. (21a ed.). São Paulo: Saraiva. 4.13 Secondary source For the citation of a work discussed in a secondary source, you should indicate the author of the original work and the year (if possible), after adding ‘as cited in’, the author, the year and the page of the work used for consult. In the list of references indicate only the data from the secondary work (material that was used as a means to look for the citation). In the case of direct quotation the indication of the page is mandatory. •• In the main text: Den Dulk et al. (1999 as cited in Rego & Souto, 2004, p. 32). (Den Dulk et al., 1999 as cited in Rego & Souto, 2004, p. 32). •• In the list of references: Rego, A., & Souto, S. (2004). Comprometimento organizacional em organizações autentizóticas: um estudo luso-brasileiro. Revista de Administração de Empresas, 44(3), 30-43. REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 8 Guidelines for Authors 4.14 Citations of the same author in the same year Several documents by the same author, published in the same year, must be identified after the year by the suffixes a, b, and c, without spacing. In the list of references they are ordered alphabetically by title. •• In the main text: Pérez-Nebra and Torres (2002a). Pérez-Nebra and Torres (2002b). (Pérez-Nebra & Torres, 2002a, 2002b). Pettigrew (1992a, 1992b). (Pettigrew, 1992a, 1992b). •• In the list of references: Pérez-Nebra, A. R. & Torres, C. V. (2002b, October). Construção e validação da escala de satisfação do consumidor estrangeiro sobre a indústria de turismo brasileiro. Anais da Reunião Anual da Sociedade Brasileira de Psicologia, Florianópolis, SC, Brazil, 32. Pérez-Nebra, A. R., & Torres, C. V. (2002a). Imagem do Brasil como país de destino turístico: uma pesquisa da psicologia do consumidor. Turismo: Visão e Ação, 4(10), 101-114. Pettigrew, A. M. (1992a). On studying managerial elites. Strategic Management Journal, 13(Special Issue), 163-182. Pettigrew, A. M. (1992b). The character and significance of strategy process research. Strategic Management Journal, 13(Special Issue), 5-16. 4.15 Authors with the same surname Citation of several authors with the same last name must include the first author’s initials in all text citations, even though the publication year is different •• In the main text: C. S. Sanches (2000). (E. A. Sanches & Villas-Boas, 2005). J. B. Keys and Biggs (1990). (B. Keys & Wolfe, 1990). •• In the list of references: Sanches, C. S. (2000). Gestão ambiental proativa. Revista de Administração de Empresas, 40(1), 76-87. Sanches, R. A., & Villas-Boas, A. (2005). Planejando a gestão em um cenário socioambiental de mudanças: o caso da bacia do rio Xingu. Revista de Administração Pública, 39(2), 365-380. Keys, B., & Wolfe, J. (1990). The role of management games and simulations in education and research. Journal of Management, 16(2), 307-336. Keys, J. B., & Biggs, W. D. (1990). A review of business games. In J. W. Gentry (Ed.). Guide to business gaming and experiential learning (pp. 48-73). London, USA: Nichols/GP Publishing. REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 9 Guidelines for Authors 4.16 Author with Jr., Filho, Neto etc. in their name Do not include in the citation suffixes such as Jr., Filho, Neto, II, III etc. In the list of references include them after the last abbreviated name plus comma before the suffix. •• In the main text: Manzoni (2002). (Manzoni, 2002). Ruekert and Churchill (1984). (Ruekert & Churchill, 1984). •• In the list of references: Manzoni, R., Jr. (2002). 25 Melhores serviços de internet banking. Revista Business Standard, 13, 12-20. Ruekert, R. W., & Churchill, G. A., Jr. (1984). Reliability and validity of alternative measures of channel member satisfaction. Journal of Marketing Research, 21(2), 226-233. 4.17 Surnames with articles and prepositions In last names of authors containing articles and prepositions of, von, van, vu la etc., Disregard the prefix, and treat it as part of the middle name. •• In the main text: Moraes (2005). (Moraes, 2005). Maanen (1989). (Maanen, 1989). •• In the list of references: Moraes, A. de (2005). Direito constitucional. São Paulo: Atlas. Maanen, J. van (1989). Processando pessoas: estratégias de socialização organizacional. In M. Fleury & R. Fischer (Orgs.). Poder e cultura nas organizações (Parte I). São Paulo: Atlas. Exception If the article or preposition is part of the surname, treat the prefix as part of the surname and order it in the list of references by the prefix. •• In the main text: DaMatta (1996). (DaMatta, 1996). •• In the list of references: DaMatta, R. (1996). Carnavais, malandros e heróis. São Paulo: Cortês. REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 10 Guidelines for Authors 5. Models of References 5.1 Whole book Last name, full name abbreviated (year of publication). Title: subtitle (if any) (additional information - if any). Place of publication: publisher. Toffler, A. (1994). O choque do futuro (5a ed.). Rio de Janeiro: Record. In case the city where the publisher is based is not a known city, add the State or Country (use abbreviations for the State). Place a colon after the location. If two or more places of publication are presented, indicating the location listed first in the book or, if specified, the location of the headquarters of the publisher. 5.2 Whole book with editors Last name, full name abbreviated. (Ed. OR Coord. OR Org,). (year of publication). Title: subtitle (if any) (additional information - if any). Place of publication: publisher. Galvão, G. (Ed.). (2004). Anuário de propaganda. São Paulo: Meio & Mensagem. 5.3 Book with additional information Important additional information provided in the publication for identification and access of the work (editing, report number, volume, etc.) Should be indicated in brackets after the title, and precede the page numbers (Vol. 1, 2nd ed., p. 6). Do not use a period between the title and the parentheses. Last name, abbreviated full name. (year of publication). Title: subtitle (if any) (additional information). Place of publication: publisher. Castells, M. (2002). O poder da identidade. A era da informação: economia, sociedade e cultura (Vol. 2, 3a ed.). São Paulo: Paz e Terra. 5.4 Book chapter Last name, full name abbreviated. (year of publication). Title: subtitle (if any) (chapter number, pages). Place of publication: publisher. Motta, F. P., & Vasconcelos, I. G. (2002). Teoria geral da administração (Cap. 5, pp. 131-168). São Paulo: Thomson. REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 11 Guidelines for Authors 5.5 Edited book chapter Indicate the initials and surname of all editors preceded by In (for reference works bulky with broad editorial board, the chief editor of identification followed by et al. Enough). In case there is only two names, put the ‘&’ before the second name without the comma, and add three names from the ‘&’ before the last name and use a comma to separate them. Add after the last name, in parentheses, identify ‘Ed’ / ‘Eds.’ OR ‘Coord.’ / ‘Coords.’ OR ‘Org’ / ‘Orgs.’. Indicate in parentheses after the title, number of pages and additional elements (edition, volume, etc.) that are important for access to work and chapter. These elements preceding the page number. Last name, full name abbreviated. (year of publication). Chapter title. In full name abbreviated. Surname (Ed. OR Coord. Org OR). Title: subtitle (if any) (additional information (if any), pages of chapter). Place of publication: publisher. Barthes, R. (1967). A atividade estruturalista. In C. H. Escobar (Org.). O método estruturalista (pp. 5763). Rio de Janeiro: Zahar Watson, M. W. (1994). Vector autoregressions and cointegration. In R. F. Engle & D. L. McFadden (Eds.). Handbook of econometrics (Vol. 4, Chap. 47, pp. 2843- 2915). Amsterdam: Elsevier. 5.6 Revised edition Add in parentheses after the title (rev. ed.). Last name, abbreviated full name. (year of publication). Title: subtitle (if any) (rev. ed.). Place of publication: publisher. Bryson, J. (1995). Strategic planning for public and nonprofit organization (Ed. Rev.). San Francisco: Jossey-Bass Publishers. 5.7 Collection Last name, full name abbreviated. (year of publication). Title: subtitle (vol. ed., Pp.). (add collection name ____). Place of publication: publisher. Ribault, M., Martinet, B., & Lebidois, D. (1995). A gestão das tecnologias (Coleção gestão & inovação). Lisboa: Publicações Dom Quixote. 5.8 Journals Scientific journals should contain additional important information for identification and access after the title. Indicate the volume number (in italics), edition number (if any), pagination and the Digital Object Identifier (DOI). REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 12 Guidelines for Authors 5.8.1 Complete journal To quote an entire issue of a journal, indicate the editors of the issue, the title, volume and issue number. Quintella, R. H., & Segatto, A. P. (Eds.) (2009). Revista de Administração Contemporânea, 13(3). Exception In case the issue has no editors, use the title in the position of the author. 5.8.2 Articles in scientific journals Last name, full name abbreviated. (year of publication). Title of the article. Journal name, volume (number), pages. Peci, A. (2007). Reforma regulatória brasileira dos anos 90 à luz do modelo de Kleber Nascimento. Revista de Administração Contemporânea, 11(1), 11-30. Hernandez, J. M. C. da, & Mazzon, J. A. (2008). Um estudo empírico dos determinantes da adoção de internet banking entre não usuários brasileiros. Revista de Administração Contemporânea, 12(Special Issue), 09-39. Hamel, G. (1991). Competition for competence and interpartner learning within international strategic alliances. Strategic Management Journal, 12(Special Issue), 83-103. Mourão, L. (2009). Oportunidades de qualificação profissional no Brasil: reflexões a partir de um panorama quantitativo [Resumo]. Revista de Administração Contemporânea, 13(1), 136-153. 5.8.3 Papers printed with DOI Include the DOI number, when available, after the volume number (in italic), issue number (if any) and pages. Sauaia, A. C. A, & Zerrenner, S. A. (2009). Jogos de empresa e economia experimental: um estudo da racionalidade organizacional na tomada de decisão. Revista de Administração Contemporânea, 13(2), 189-209. doi: 10.1590/S1415-65552009000200003. Hamel, G. (1991). Competition for competence and inter-partner learning within international strategic alliances [Special Issue]. Strategic Management Journal 12, 83-103. doi:10.2307/2486643 REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 13 Guidelines for Authors 5.8.4 Journals with editors Last name, abbreviated full name. (year of publication, publication month). Title of the article. In abbreviated full name, surname (Ed.). Journal name (additional data: volume, number, pages). Publisher. Reis, E. (2000, August). Análise de clusters e as aplicações às ciências empresariais: uma visão crítica da teoria dos grupos estratégicos In E. Reis & M. A. M. Ferreira (Eds.). Temas em Métodos Quantitativos (Vol.1, pp. 205–238). Edições Silabo. 5.8.5 Journal supplement Add in parentheses after the volume number, ‘Suppl.’ For articles in Portuguese. Last name, abbreviated full name. (year of publication). Title of the article. Journal name, volume (Suppl. No.) pages. Araújo, M. H., Lago, R. M., Oliveira, L. C. A., Cabral, P. R. M., Cheng, L. C., & Filion, L. J. (2005). O estímulo ao empreendedorismo nos cursos de química: formando químicos empreendedores. Química Nova, 28(Suppl.), 18-25. 5.9 Article in monthly magazine Indicate the year and month for monthly publications and add the number / notebook / section, if present, and pages. Last name, abbreviated full name. (year, month of publication). Title of the article. Journal name, number / notebook / section pages. Schneider, A. (2006, fevereiro). Isto já é realidade. Revista Você S.A., 92, pp. 70-71. 5.10 Article in weekly magazine Indicate the year, month and day for weekly publications, add the number / notebook / section, if present, and pages. Last name, full name abbreviated. (year, month and date of publication). Title of the article. Journal name, number / notebook / section pages. Rosenburg, C. (1999, September 8th). Faixa preta corporativo. Revista Exame, 696(18), Ano 33, 88-90. 5.11 Newspaper article Indicate the year, month and day, add the number / notebook / section and page number preceded by p. or p. Last name, full name abbreviated. (year, month and date of publication). Title of the article. Newspaper name, number / notebook / section pages. REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 14 Guidelines for Authors Moreira, A. (2009, August 11th). Banco de país emergente ganha mais espaço com crise financeira. Valor Econômico, Caderno Valor Finanças, p. C2. Solow, R. M. (1987, July 12). We’d better watch out. New York Times Book Review, 36. 5.12 Article in newsletter Indicate the date displayed in the edition (year, month and day), add the number / notebook / section and page number preceded by p. or p. Last name, full name abbreviated. (year, month and date of publication). Title. Newspaper name, number / notebook / section pages. Barbirato, R. (2007, January). Precisamos moderar. Boletim Informativo da Agência Nacional de Vigilância Sanitária, (66), p. 11. 5.13 Electronic journal Use ‘Retrieved at’ and add the link to the article. Last name, full name abbreviated. (year of publication). Title of the article. Journal name, volume (number), pages. Retrieved month day, year, full email address. Santos, C. P. dos, & Fernandes, D. H. von der (2007). A recuperação de serviços e seu efeito na confiança e lealdade do cliente. RAC-Eletrônica, 1(3), 35-51. Retrieved at December 5th, 2007 de http:// anpad.org.br/periodicos/content/frame_base.php?revista=3 5.14 Electronic version of printed journal Add in brackets, just after the article title, for articles in Portuguese [Electronic edition]. Last name, full name abbreviated. (year of publication). Article title [Electronic edition], journal name, volume (number), pages. Rodrigues, A. L., & Malo, M. C. (2007). Estruturas de governança e empreendedorismo coletivo: o caso dos doutores da alegria [Eletronic version], Revista de Administração Contemporânea, 10(3), 29-50. 5.15 Online articles with DOI Include the DOI, when available, in online articles after the access link. REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 15 Guidelines for Authors Tanure, B., Evans P., Cançado, V. L. (2010). As quatro faces de RH: analisando a performance da gestão de Recursos Humanos em empresas no Brasil. Revista de Administração Contemporânea, 14(4), 594-614. Retrieved from http://www.anpad.org.br/periodicos/arq_pdf/a_1074.pdf. doi: 10.1590/ S1415-65552010000400003 5.16 Annals of conventions/proceedings Indicate in parentheses, the year followed by the month(s) of publication of the event. Soon after the full name of the event, add the city, state, country and event number. Last name, full name abbreviated. (year, month of publication). Title of work. Full name of the event, city, state, country, event number. Silva, A. B., & Pereira, A. A. (2004, setembro). Fatores de influência na gestão das empresas de pequeno e médio porte da grande Florianópolis/SC. Anais do Encontro Nacional da Associação Nacional de Pós-Graduação e Pesquisa em Administração, Curitiba, PR, Brasil, 28. Junglas, I., & Watson, R. (2003, December). U-commerce: a conceptual extension of e-commerce and mcommerce. Proceedings of the International Conference on Information Systems, Seattle, WA, USA, 24. 5.17 Printed thesis and dissertation Last name, full name abbreviated. (year of publication). Title of work. Document type, responsible institution, city, state, country. Leon, M. E. (1998). Uma análise de redes de cooperação das pequenas e médias empresas do setor das telecomunicações. Master´s Dissertation, Universidade de São Paulo, São Paulo, SP, Brasil. Ariffin, N. (2000). The internationalisation of innovative capabilities: the Malaysian electronics industry. Doctoral Thesis, Science and Technology Policy Research, University of Sussex, Brighton, England. 5.18 Thesis and disseration published in Universities’ websites In the case of theses and dissertations available for consultation in the university digital library, add the email address to access work. Last name, full name abbreviated. (year of publication). Title of work. Document type, institution responsible, city, state, country. Available: access link. Segatto-Mendes, A. P. (2001). Teoria de agência aplicada à análise de relações entre os participantes dos processos de cooperação tecnológica universidade-empresa. Doctoral Thesis, Universidade de São Paulo, São Paulo, SP, Brasil. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12139/ tde-24012002-114443 REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 16 Guidelines for Authors 5.19 Electronic media Electronic documents must indicate the year of publication or, if the source is updated regularly, adding the date of latest update. Indicate after the title, enough information to locate the material. Use the terms ‘retrieved’ and ‘from’. The email address must be complete, allowing immediate access to the document. Last name, full name abbreviated. (year of publication). Title: subtitle. Complementary data: volume, number, pages, city, publisher, among others. Retrieved on day, month, year, http://www.endereço electronic. Gompers, P. A., & Lerner, J. (1998, August). What drives venture capital fundraising? Research & Ideas [Working papers Series]. Harvard Business School. Retrieved at August 4th, 2005, from http://www.hbs.edu/research/facpubs/workingpapers/ papers2/9899/99-079.pdf 5.20 Electonic data or database Indicate author as the main contributor. The publication date should be the year in which copies of the file or data base were made available for the first time. Indicate the title and, in brackets after the title, identify the source as a data file or electronic database. Do not use point between the title and the material in brackets. Indicate the location and the name of the producer. Use the terms ‘retrieved’ and ‘from’. The email address must be complete, allowing immediate access to the document. Economática - Tools for Investment Analysis (n.d.). Manual Economática. Retrieved from June 5th, 2004, de http://manual.economatica.com.br Economática - Tools for Investment Analysis (n.d.). Base de Dados [CD-ROM]. São Paulo: Author. REPeC – Revista de Educação e Pesquisa em Contabilidade, ISSN 1981-8610, Brasília, Guidelines for Authors, p. 1-17, 2013 17