About the Journal
Focus and Scope
Management Control Review (MCR) is an academic publication that publishes new issues each semester. It is linked to the Research Program in Controllership at the Federal Rural University of Pernambuco and it aims to disseminate scientific papers in article format, involving topics related to the field of Management Control.
The journal's central focus is to publish original and unpublished papers. Its target audience are professors, researchers and students in the area of accounting sciences, management and and related fields.
Management Control Review publishes at least 8 papers each year in the following languages: Portuguese; English; Spanish.
The research tracks covered by this journal are:
- Conceptual Structure of Management Control;
- Controllership Organizational Functions and Structure;
- Institutionalization of Management Controls;
- Performance measurement and management control in emerging markets;
- Performance Evaluation in Different Organizational Designs;
- Financial and Non-Financial Performance Measures;
- Incentive and Compensation Systems;
- Managerial and Organizational Performance;
- Changes in Organizational Control;
- Performance Evaluation of Companies, Business Units, Teams and Individuals.
Thematic coverage of Management Control Review has the following classifications:
6.02.04.00-1 (CNPq)
M41 (JEL)
Peer Review Process
Before being submitted to the peer review process, papers submitted for Management Control Review are analyzed using plagiarism detection software. The peer review process consists of four distinct stages:
Stage 1 – Reception of the papers: In this stage, the consistency of the registration data of the submission is verified, as well as the compliance with the submission rules established by the journal.
Stage 2 – Desk Review: In this stage, the Responsible Editor checks the classification of the article in the scope of the journal, its format and content.
Stage 3 – Peer review: In this stage, the General Editor sends the paper to two reviewers (Double Blind Review). The reviewers must not have any type of conflict of interest. After receiving the review reports, their consistency is checked. In case of divergence, the paper is sent to a third reviewer.
Stage 4 – Editorial Decision: Based on the revirewers´reports, the General Editor communicates the decision made, which can be one of the three options below:
Approval (the paper has been accepted for publication);
Review (the paper needs to be corrected considering the comments / requirements of the reviewers);
Rejection (the paper was not accepted for publication).
REVIEW GUIDELINES
To guide the evaluation process of the received papers, Management Control Review considers the following aspects:
- Originality of the paper;
- Clarity of purpose in the body of the text;
- Theoretical consistency and the quality of the literature review;
- Organization and quality of the text;
- Contribution of the paper to the field;
- Adequacy of methodological procedures;
- Consistency and depth of analysis of the main findings;
- Depth and scope of the conclusions and contributions.
Publication Frequency
Management Control Review publishes new issues every semester and it is linked to the Research Program in Controllership at the Federal Rural University of Pernambuco
Open Access Policy
This journal offers immediate free access to its content, following the principle that making scientific knowledge freely available to the public provides greater worldwide democratization of knowledge.
As an integral part of its open access policy, Management Control Review does not charge any type of fee for submission, review or publication of papers.
Indexers/ Directories
Management Control Review is currently listed in the following indexers/ directories:
Diadorim
Google Scholar
IBICT/SEER
Latindex
LivRe
Portal de Periódicos CAPES
Sistema QUALIS da CAPES
Declaration of Conduct and Good Practices
Management Control Review is inserted in the context of the Good Scientific Publication Practices recommended by the National Association of Research and Graduate Studies in Management (ANPAD) sharing the understanding that the publishing process is a relevant service provided for professors, researchers, students and others professionals in the area in order to provide access to knowledge.
Plagiarism Detection
Management Control Review uses the plagiarism detection tool www.duplichecker.com. The responsibility for plagiarism lies with the authors. In case of detection before publication, the article will be returned. If the detection occurs after publication, the journal will notify the authors and withdraw the article, in case the problem is not solved.
Publication Ethics and Malpractice Statement
Management Control Review understands that the adoption of ethical standards is a fundamental practice in its publishing process, and therefore adopts the following standards:
1. Ethical Standards for Editor
a) Publication Decision
The decision on which articles will be published is responsibility of the Management Control Review editor. The publication decisions considers the originality, theoretical consistency, depth and breadth of the conclusions and contribution of the article to the area. In addition, the editor considers the journal's editorial board policies and legal aspects such as copyright infringement and plagiarism.
b) Objective Assessment
The editor must evaluate the articles submitted for Management Control Review considering their academic merit. There will not be any prejudice about race, religious belief, nationality or any other aspect that is not linked to the content of the article.
c) Confidentiality
The responsible editor and all members of the Management Control Review editorial staff must not disclose any information about the submitted manuscripts, except to the authors, reviewers and members of the editorial board.
d) Conflicts of Interest
Information, data or any other kind of material disclosed in an article submitted to Management Control Review should never be used by the editor’s own research. Information or ideas must be kept confidential and must never be used for personal advantage. The editor must refuse to consider manuscripts if they have conflicts of interest resulting from academic disputes, collaboration, personal relationships or connections with authors, companies or institutions that may be related to the articles.
e) Cooperation in Investigations
The editor of Management Control Review must take appropriate response measures if ethical complaints occur in relation to submitted or published articles. These measures should range from contacting the author of the article to consider the allegations of the complaint and, if necessary, new contacts with institutions and research bodies. If the complaint is upheld, the appropriate correction, retraction, expression of concern or other notice will be published.
2. Ethical Standards for Reviewers
a) Contribution to Editorial Decision
The blind review carried out by reviewers supports the editor's decision-making process, as well as providing relevant subsidies to authors for the improvement of articles submitted for Management Control Review. The peer review process is considered fundamental for conducting the flow of academic communications.
b) Promptness
The designated reviewer who does not feel qualified to review a submitted article, or who is not available to review it within the established time period, must notify the editor.
c) Confidentiality
Articles received for review must be treated as confidential documents by reviewers and should not be shown, discussed or shared with others.
d) Objectivity
Reviews must be impartial and objective. Personal criticism of the author (s) or the object of the research is inappropriate and should not be expressed in reviews. Reviewers must express their opinions clearly and all of them must be properly substantiated.
e) Completeness and Originality of Sources
Reviewers should point out relevant publications that were not originally cited by the authors. Statements, observations or arguments must be accompanied by a relevant citation. Reviewers should also point out any substantial similarities or overlaps between the article being reviewed and another previously published article of which they have personal knowledge.
f) Conflicts of Interest
Information, data, documents or any material disclosed in an article submitted to Management Control Review should never be used by reviewers without the express written consent of the author. Privileged information or ideas obtained through the review process of submitted articles must be kept confidential and must not be used for personal advantage. Reviewers should not consider articles with which they have conflicts of interest resulting from academic disputes, collaboration, personal relationships or connections with authors, companies or institutions that may be related to the articles.
3. Ethical Standards for Authors
a) Reporting Standards
Authors of articles that contain original research must provide an accurate report as well as an objective discussion of their content. An article must present detailed information about the operational aspects of the research, as well as have enough references to allow future reproductions. Statements that are untrue or intentionally inaccurate are unethical and unacceptable.
b) Data Access
It is possible that raw data from articles under review are requested for editorial review. These must be arranged for public access when requested and must be retained for a reasonable time after publication.
c) Originality and Plagiarism
Plagiarism, in any of its forms, is considered unethical and unacceptable behavior. Authors must ensure that the texts of their articles are entirely original and that the use of the work and/or words of third parties has been properly cited. Plagiarism can refer either to submitting an article by another author or yours, as well as copying/paraphrasing parts of another author's article without citing it. The use of authors' words and data referring to articles already published without proper citation is considered self-plagiarism.
d) Standards of Paper Submission
Reports on a specific research should not be submitted for publication in more than one journal. Submitting the same article for publication simultaneously to more than one journal is unethical publishing behavior and is unacceptable.
e) Acknowledgement of Sources
Recognition due to work performed by others is an obligation of the authors. All publications that influenced the elaboration of the text and performance of the research must be cited. Information obtained through private contacts must not be used without the source's prior explicit written permission.
f) Authorship of the Paper
Authors of papers articles are those who were responsible for its conception, elaboration, execution and writing of the final text. The corresponding author must ensure that all co-authors are included in the article, as well as having the opportunity to review the final version of the article and agree to its submission for publication.
g) Hazards and Human Subjects
If the research carried out has any procedure that poses a risk regarding its use, the author must clearly point it out within the text. If human beings are used, the author must request a declaration of compliance with the procedures carried out with the relevant institutional laws and guidelines, as well as the approval of the appropriate institutional committee. Privacy rights of human subjects must always be obeyed. The author must keep all written consents, as well as present them to the journal upon request.
h) Errors in Published Works
Whenever an author discovers an error or inaccuracy in his own published paper, he is obliged to immediately notify the journal editor so that the paper can be retracted or corrected. In case of knowledge of the error by third parties, the author is obliged to immediately perform the retraction/correction or provide information to the editor regarding the correction of the paper.
Sources of Support
Management Control Review has financial support from Universidade Federal Rural de Pernambuco (UFRPE).
