Contributions will be considered for publication if they have not been published previously and are not under consideration for publication elsewhere (except in the form of an abstract or thesis, or that have appeared in conference proceedings but have been substantially revised).

Acceptance of papers for publication is subject to a peer review procedure and is conditional on revisions being made given comments from referees. Details of format for final submission will be provided for accepted papers.

Authors whose papers are accepted will be requested to transfer the copyright rights to the UNISINOS, to ensure the widest possible dissemination of the paper.

It is the sole responsibility of the authors to obtain the necessary permissions to cite other sources. The authors are also responsible for the correctness of the information contained in the paper.

Form and preparation of manuscripts

Submitted articles are to be written in English, and typed on one side of white A4 sized paper. Each paper should be no more than 30 pages long, including all text, figures and references.

The Authors must use the site: http://www.unisinos.br/publicacoes_cientificas/scientia

Authors can minimize the delay between final acceptance and paper printing by preparing the paper according to the following rules:

General: The corresponding author should be identified (include a Fax number and E-mail address). The Editors reserve the right to adjust style to certain standards of uniformity.

Text: Follow this order when typing manuscripts:

• Title (no more than 15 words);
• Authors (with affiliations);
• Abstract: only one paragraph, no more than 250 words, followed by at least 3 and no more than 6 keywords;
• Main text: font Times New Roman, 12 pt with line space 1.5;
• Acknowledgements;
• Appendix;
• References.

References: All publications cited in the text should be present in a list of references following the text of the manuscript. In the text refer to the author's name (without initials) and year of publication, for example:

• one author: (Leipnitz, 1987);
• two authors: (Turner and Verhoogen, 1960);
• three or more authors: (Amaral et al., 1966).

Papers that have the same authors and date should be distinguished by lowercase letters after the date. For example:

• (Leipnitz, 1987a);
• (Leipnitz, 1987b).

The list of references should be arranged alphabetically by authors' names, font Times New Romam 10 pt, single space lines. The manuscript should be carefully checked to ensure that the spelling of authors' names and dates are exactly the same in the text as in the reference list.

References should follow the following form:

JOURNAL PAPERS:

SIMMONDS, K. 1981. Strategic Management Accounting.Management Accounting, 59(4):26-29.

CONFERENCE PAPERS:

IUDÍCIBUS, S. 1995. Contabilidade Gerencial: novos paradigmas. In:CONGRESSO BRASILEIRO DE GESTÃO ESTRATÉGICA DE CUSTOS, I, São Leopoldo, 1994. Anais... São Leopoldo, ABC, p.140-149.

BOOKS:

SHANK, J. and GOVINDARAJAN, V. 1993. Strategic Cost Management: the new tool for competitive Advantage. New York,The Free Press, 694 p.

BOOK CHAPTERS:

SCHOEREDER, R.G. and LAHR, T.N. 1990. Development of Manufacturing Strategy: A Process. In: J.E. ETTLIE; M.C.BURSTEIN and A. FIEGENBAUM (eds.), Manufacturing Strategy:The Research Agenda for the Next Decade. Boston, Kluwer Academy Publications, p. 3-14.

THESES AND MASTER DISSERTATIONS:

KRONBAUER, C.A. 2002. A evidenciação do uso de derivativos como instrumento de redução do risco de exposição cambial: um estudo de caso na Gerdau S.A. São Leopoldo, RS. Master Dissertation in Science in Accounting. Universidade do Vale do Rio dos Sinos - Unisinos, 228 p.

SITE WEB CITATIONS:

Available at http://... Accessed on mm/dd/aaaa.

Illustrations
All illustrations should be uploaded in camera-ready form, suitable for reproduction (which may include reduction) without retouching. Photographs, charts and diagrams should all be referred to as "Figure(s)" and should be numbered consecutively in the order to which they are referred.

Line drawings
All lettering, graph lines and points on graphs should be sufficiently large and bold to permit reproduction when the diagram has been reduced to a size suitable for inclusion in the journal. Do not use any type of shading on computer-generated illustrations.

Photographs
Original photographs must be uploaded as they are to be reproduced (e.g. black and white).
Captions Ensure that each illustration has a caption. A caption should comprise a brief title (not on the figure itself) and a description of the illustration.

Tables
Tables should be numbered consecutively and given a suitable caption and each table typed on a separate sheet. Footnotes to tables should be typed below the table and should be referred to by superscript lowercase letters. No vertical rules should be used.

Universidade do Vale do Rio dos Sinos
Patrícia Jaques, PhD. (Editor)
Av. Unisinos, 950
93022-000 São Leopoldo, RS, Brasil
E-mail: pjaques@unisinos.br