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. 17 (2025): VOLUME 17 | 2025
View Vol. 17 (2025): VOLUME 17 | 2025

Edição Contínua 

Published: 2025-01-06

Editorial

Articles

  • Practices disclosed by governance and sustainable performance in state companies

    Davi Jônatas Cunha Araújo, Renata Paes de Barros Câmara
    DOI: https://doi.org/10.5380/rcc.17.90073

  • Divulgação dos Custos Ambientais pelas Empresas Altamente Poluidoras: Uma Análise de Conteúdo nos Relatos Integrados

    Vivian Maira Anschau, Jeferson Uilian Silva da Conceição, Ângela Rozane Leal de Souza, Alan Bandeira Pinheiro
    DOI: https://doi.org/10.5380/rcc.17.92139

  • Glosses in Billing About Health Plan Operators: impacts caused in a hospital in the western region of Paraná State

    Stephany Da Silva, José Antonio Cescon, Nilton César Lima, Vinícius Abílio Martins, Eloisa Lopes Soares Lima
    DOI: https://doi.org/10.5380/rcc.17.93128

  • The Influence of Working Capital Components on the Operating Cash Flow of Companies Listed on B3

    Elizio Marcos dos Reis, José Roberto de Souza Francisco, Wagner Moura Lamounier, Mauricio de Lima Teixeira Leite, Reinaldo Alves Moreira
    DOI: https://doi.org/10.5380/rcc.17.93521

  • Discovering the Secret to Startup Success: Effect of Contingency Factors and Entrepreneurial Orientation on Financial and Non-Financial Performance Indicators

    Leandro Augusto Toigo, Ana Helena Caneppele Dotto, Franciele Wrubel, Vinícius Costa da Silva Zonatto
    DOI: https://doi.org/10.5380/rcc.17.95592

  • Statistical Methods in Graduate Dissertations in Accounting Sciences: An Analysis of Quantitative Research

    Rubia Frehner Poffo, Stephan Klaus Bubeck, Adriana Kroenke Hein, Nelson Hein
    DOI: https://doi.org/10.5380/rcc.17.95673

  • Signaling Theory and Integrated Reporting: Identification of capitals in the Integrated Report of the Company Natura Cosméticos S/A

    alvaro antônio Silva, Édina Carine Kinzler, Delci Dal Vesco, Denis Asta
    DOI: https://doi.org/10.5380/rcc.17.96191

  • The Institutionalization of Compliance Programs in the Controller Offices of the States of Southeast Brazil

    Jhenifer Viana de Souza, Janyluce de Rezende Gama, Douglas Roriz Caliman
    DOI: https://doi.org/10.5380/rcc.17.96283

  • Divergence Solutions for Commodity Classification by the Federal Revenue of Brazil on IPI Rates and Tax Management: An Analysis Before and During COVID-19

    Paulo Alexandre Oliveira Faria, Geovanna Da Costa Silva, Gilberto Crispim
    DOI: https://doi.org/10.5380/rcc.17.96411

  • Corporate Governance and Profit Relevance: an analysis focusing on the Covid-19 pandemic period

    Marcelo Alvaro da Silva Macedo, Luciana Leite Fernandes, Alini da Silva, Carla Macedo Velloso dos Santos
    DOI: https://doi.org/10.5380/rcc.17.97009

  • Review time of Brazilian accounting journals from 2000 to 2022

    Ana Clara Ghesti Dias, Eduardo Bona Safe de Matos, Vitor Hideo Nasu
    DOI: https://doi.org/10.5380/rcc.17.97131

  • Analysis of the relationship between economic-financial performance and sports performance: a study with brazilian football clubs

    Eduardo Filipe Morais de Aquino, Hugo Lucindo Ferreira
    DOI: https://doi.org/10.5380/rcc.17.97388

  • Anxiety, burnout and performance: what is the perception of accounting academics?

    Ana Clara Luiz Belão, Juliane Andressa Pavão, Kerla Mattiello, Roberto Rivelino Martins Ribeiro
    DOI: https://doi.org/10.5380/rcc.17.97403

  • Life Cycle Stages and their Relationship with Debt and Profitability

    Paulo Sérgio M Possani, Andréa Lúcia Dona, Kelly Cristina Mucio Marques, José Braz Hercos Junior, Claudio Marques
    DOI: https://doi.org/10.5380/rcc.17.97751

  • Impact of the Media on Accountants' Trust in the Work Developed by Auditors in the Face of Accounting Scandals

    Ariellen Silva Muniz, Naiara Leite dos Santos Sant’Ana, Thicia Stela Lima Sampaio, Maria Layane Silva Gomes, Nélida Astezia Castro Cervantes
    DOI: https://doi.org/10.5380/rcc.17.97856

  • Risks In Interorganizational Relationships And Mitigation Mechanisms: A Literature Review

    Eduardo Tramontin Castanha, Valdirene Gasparetto
    DOI: https://doi.org/10.5380/rcc.17.97958

  • Analysis of the Private Pension System of a Municipality in the Interior of Rio Grande do Sul

    Franciele Vizzotto, Gislaine Borges, Leander Luiz Klein
    DOI: https://doi.org/10.5380/rcc.17.97968

  • What we know and what we need to know about the impact of narcissistic leadership on Corporate Social Responsibility?

    Camilla Araújo Amaral Duarte, Lívia Samara Maia Bandeira , Dário Policarpo dos Santos Moreira, Jocykleber Meireles de Souza
    DOI: https://doi.org/10.5380/rcc.17.98072

  • The influence of deferred taxes on the conditional conservatism of brazilian public companies

    Fabio Lopes Madeira, Francisco Antonio Bezerra
    DOI: https://doi.org/10.5380/rcc.17.98193

  • Opportunities for Improvement Identified from The Satisfaction of Accounting Students

    Amanda Wilmsen, Hevelyn Heidemann Fontanella, Alison Martins Meurer, Luciane Dagostini
    DOI: https://doi.org/10.5380/rcc.17.98219

  • Performance Assessment of Brazilian Financial Institutions through the Dividend Discount Model and the CAMEL Model

    Leandro Pereira da Silva, Cláudio César de Paiva, Guilherme Bertucci
    DOI: https://doi.org/10.5380/rcc.17.98367

  • The Relationship between the Disclosure of ESG Practices and the Market Value of Brazilian Publicly Traded Companies

    Moises Ferreira da Cunha, Mayra Martins, Ana Paula de Moraes
    DOI: https://doi.org/10.5380/rcc.17.98374

  • Judicial Recovery: National Production Pathways and Research Agenda

    Alessandra Martins de Freitas, Jacqueline Veneroso Alves da Cunha
    DOI: https://doi.org/10.5380/rcc.17.98797

  • Profitability of Stock Portfolios Recommended by Brazilian Brokers

    Dinora Baldo de Faveri, Alexandre Netto
    DOI: https://doi.org/10.5380/rcc.17.98872
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