Open Access Policy
RC&C. Revista de Contabilidade e Controladoria is a full open-access journal that makes the full text of all published works immediately available free of charge, without subscription fees, access charges, or embargo periods.
Access to published articles is free and permanent via the journal's website. Readers may access, view, download, copy, and share published works, subject to the conditions established by the usage license applicable to each publication.
Copyright
Copyright for published works belongs to RC&C. Revista de Contabilidade e Controladoria, affiliated with the Graduate Program in Accounting at the Department of Accounting, Sector of Applied Social Sciences, Federal University of Paraná (UFPR).
RC&C.'s copyright ownership does not prevent open access to the works. The journal grants the public the usage rights expressly provided for in the CC BY-NC-ND 4.0 license, subject to the conditions therein.
Information regarding the copyright holder and the applicable license is displayed on the published articles and their respective publication pages.
Usage License
Works published in RC&C. Revista de Contabilidade e Controladoria are made available under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) license.
This license allows works to be copied, downloaded, shared, and redistributed, provided that:
a) authorship is duly attributed and the original source of publication is indicated, including—where applicable—the journal name, authors, URL, and the work's DOI;
b) the material is not used for commercial purposes; and
c) the content is not altered, transformed, or adapted, and no modifications or derivative works based on the published work are distributed.
The license does not restrict other uses permitted by applicable law, including those arising from copyright limitations or exceptions.
Open Access Policy
RC&C. makes its content available via full open access, free of charge and immediately upon publication, with no embargo period. No registration, subscription, or payment is required for readers to access the full text of the articles.
Authors are permitted to deposit versions of their work in institutional or thematic repositories without an embargo period. The final version published by RC&C. (Version of Record) may be deposited, provided it remains intact and unaltered, and includes the journal identification, DOI, copyright notice, and applicable license.
Users may share and redistribute published works, provided they acknowledge authorship, the original source, and the applicable license, and comply with the restrictions regarding commercial use and the creation of adaptations established by the CC BY-NC-ND 4.0 license.
RC&C. does not charge readers for access to published content. No article submission or publication fees are charged.
Self-Archiving and Digital Preservation
RC&C. permits the deposit of its articles in institutional or thematic repositories without an embargo period, subject to the terms of the applicable license.
RC&C. is hosted on the Federal University of Paraná’s Journal Portal using Open Journal Systems (OJS) and employs digital preservation mechanisms via the PKP Preservation Network (PKP PN).
Content is also preserved by the Cariniana Network—linked to the Brazilian Institute of Information in Science and Technology (IBICT)—using infrastructure based on the LOCKSS (Lots of Copies Keep Stuff Safe) system. Thus, digital copies of published content are maintained within a digital preservation infrastructure.
Machine Readability and Interoperability
RC&C. makes its articles and their associated metadata available in a structured format, enabling machine readability and processing, and promoting interoperability via the OAI-PMH (Open Archives Initiative Protocol for Metadata Harvesting) protocol. Persistent Identifier Each article published by RC&C. is assigned a Digital Object Identifier (DOI), enabling its persistent identification and location.
Privacy Statement
The names and email addresses entered on this journal's site will be used exclusively for purposes related to RC&C.'s editorial activities and will not be made available for other purposes or to third parties, subject to applicable legislation.
