About the Journal

The RC&C. is maintained by the Graduate Program in Accounting at the Federal University of Paraná (PPGCONT-UFPR) and has the mission of disseminating high-quality scientific research in the fields of Accounting, Management Control, and Finance. Since 2025, the publication has adopted a continuous publication model, meaning that RC&C. releases articles in their final form and submits them to indexing services as soon as the complete editorial process is finalized, regardless of other documents scheduled for publication in the same issue.

Current Issue

Vol. 18 (2026): VOLUME 18 | 2026
Published: 2026-01-21

Articles

  • Fiscal Stress and Credit Restriction in Brazilian Municipalities

    Deise Bennert, Tarcisio Pedro da Silva
    DOI: https://doi.org/10.5380/rcc.18.97987

  • Evolution and Technological Innovation in Accounting from the Perspective of Institutional Theory

    Bruna Luza, Tamara Gonçalves Falconi, Franciele Wrubel
    DOI: https://doi.org/10.5380/rcc.18.98008

  • Value Relevance of deferred taxes in brazilian public companies

    FABIO LOPES MADEIRA, FRANCISCO ANTONIO BEZERRA
    DOI: https://doi.org/10.5380/rcc.18.98053

  • EBITDA or LAJIDA: Brazilian scientific production from the perspective of the SPELL

    Henrique César Melo Ribeiro
    DOI: https://doi.org/10.5380/rcc.18.98084

  • Startups under review: how do investors make decisions and what is their perception of women in leadership?

    Emanoella Santos Gonçalves da Silva, Ani Caroline Grigion Potrich, Ana Luiza Paraboni, Otávio Kich Mata
    DOI: https://doi.org/10.5380/rcc.18.99224

  • Association between the Implementation of the Cost Information System in Brazilian States and Socioeconomic Variables

    Alessandra Carvalho de Vasconcelos, Angeliana Ferreira da Silva
    DOI: https://doi.org/10.5380/rcc.18.99317

  • Artificial Intelligence in Audit Courts: Implementation Strategies and Ethical Challenges

    Hilka Pelizza Vier Machado, 1- Ângela Luci Barbosa Serra , Valter da Silva Faia, Nelson Nunes Tenorio Junior
    DOI: https://doi.org/10.5380/rcc.18.100716

  • Relationship between Debt and Market Performance Moderated by ESG Performance and Corporate Controversies of Companies Listed in G20 Countries

    Janine Patricia Jost de Miranda, Adriana Kroenke Hein, Ronaldo Leão de Miranda, Nelson Hein
    DOI: https://doi.org/10.5380/rcc.18.100951

  • Evidence on the relationship between controller profiles and controlling practices based on the Global Management Accounting Principles

    Victor Hugo Santos da Silva, Silvana Dalmutt Kruger , Márcia Maria dos Santos Bortolocci Espejo
    DOI: https://doi.org/10.5380/rcc.18.101144
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