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DIRETRIZE* PARA AUTORES
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Normas de submis*&#xE3;o
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Os artig*s e resenhas submetid*s *o **ri&#xF3;dico RACE (Revi*t* de *dmi-
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nistra&#xE7;&#xE3;o, C*ntabilid*de e Ec*nomia) devem obedecer aos crit&#xE9;rios aqui e*encado*.
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a) Cada autor pode submeter 1 (um) ar*i*o por ano a* pe*i&#xF3;dic*.
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*) A exatid&#xE3;o das **fer&#xEA;ncias e *s ideias exp*essa* e/*u defendi*as nos textos
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**o de i*teira res*ons*bilid*d* dos aut*res; estes ao submete* o a*tigo, de-
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ver&#xE3;o ac***ar a Decla*a&#xE7;&#xE3;o de Direito* Autorais.
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*) Ser&#xE3;o aceit*s artigos em port*gu*s e em ingl&#xEA;s.
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d) O t*xto deve p*ss*r por rev**&#xE3;o ling*&#xED;s*ica antes de *e* *ubmetid*.
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e) O Editor Cient&#xED;*i*o do peri&#xF3;*ico e a Edito*a Unoesc n&#xE3;o se res*ons*bi-
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lizam pelo *xtr*vi* ou ev*ntual per*a d* m*terial, de*end* o autor manter
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*&#xF3;pias do original.
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f) Os trabalho* devem ser subme*i*o* n* en*ere&#xE7;* ele**&#xF4;nico da Revista:
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*t*p://edi*ora.unoesc.*du.br/ind**.p*p/race/index em formato.d*c.
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g) O ar*i*o deve ser **&#xE9;*ito, *e enquad*ar no foco, e**opo e lin*a edito*ial
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da Rev*sta, e*tar em con*ormidad* com as *ormas da A**T, e n&#xE3;o pod*
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estar em avali*&#xE7;&#xE3;o *m *utra revista concom*t*ntemen*e.
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A Revi**a Race *&#xE3;o recebe artigos ape*as de r**is&#xE3;o da literatura, sendo *ue
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os tex*os submetidos devem comp*rtar o* e*tudos te&#xF3;*icos dens*s ou *s*udo* te&#xF3;rico-
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-emp&#xED;*ico que contribuam pa*a a &#xE1;rea da *dmi*i*tra&#xE7;&#xE3;*, Contabilidade e/ou E*onomia.
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Os t*xt** ser&#xE3;o s*bmeti*os &#xE0; ap*e*ia&#xE7;&#xE3;* do corpo editoria*, com * omiss&#xE3;o
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do nome *o autor e dos aval*a**re* durante o *rocesso dou*le b*ind review (o *utor
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n&#xE3;o sa*e quem &#xE9; o avaliador e este tam*&#xE9;m *es*onhece quem &#xE9; o autor).
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Ap&#xF3;s o pr*cesso, *aso *aja necessidade, os avalia*ores propo*&#xE3;o a*tera&#xE7;&#xF5;es,
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*isando &#xE0; melhora do trabalho, c*m o objeti** de public&#xE1;-lo. Se as altera&#xE7;&#xF5;es *&#xE3;*
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*24*
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forem re**iza*as * c**tento e no *razo e*tipulad*, os avaliado*e* podem r*jeitar o
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artigo.
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Ap&#xF3;s a ava*i*&#xE7;*o, os artigos *er&#xE3;o encaminha*o* * E*i**ra para os pro*essos
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de revis&#xE3;o, n*rm*liza*&#xE3;o e form*ta&#xE7;&#xE3;o, con*orme as *ormas da ABNT. O trabalho
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dos autores e d** consultores n&#xE3;* ser&#xE1; remunerado.
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Todos os *u*ores-dou*ores do ar*i*o *ubmetido comprometem-se auto*a-
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ticame*t* a atuar como avaliad*res de o*t*os artigos submetidos &#xE0; r*vis*a nas res-
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pe*ti*as &#xE1;reas de *om&#xED;nio de c*nhecim*n*o.
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A **vis*a * p**licada *m fo*m**o el*tr&#xF4;*i*o (PDF), *ispo*ibilizado *e**
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intern*t na p&#xE1;*ina da R**i*ta e/ou na(s) p*gina(s) do(s) indexador(es).
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A R*vista permitir&#xE1; o acesso aos artig*s, resenhas e demais textos, n*o au-
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torizando qualquer comercia*iza&#xE7;&#xE3;* e/ou altera&#xE7;&#xE3;o dos dad*s. Desse mo*o, o(s)
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*utor(e*) f*ca(m) c*ente(s) da cess&#xE3;o de seus **rei*os autorai* de publica&#xE7;&#xE3;* &#xE0; Revista.
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Os artigos devem ser elabora**s em folha formato *4, margens superior e
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*squer*a 3 cm, margens infe*ior e direita 2 cm, entrelinhas *,5, fonte *ime* New
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Roman, tamanho 12, co* exce&#xE7;&#xE3;* das ilustr*&#xE7;&#xF5;es, tabel*s, not*s e ci*a&#xE7;&#xF5;es *iretas
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em recuo, cujas f*ntes devem apresen*ar *amanho 10, ent*adas de par&#xE1;grafo, 1,2*, a
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partir da m*rgem. O texto de*e ser justific*do, exceto as refer&#xEA;**ias, que s&#xE3;o al*nha-
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das &#xE0; marg*m esquerda. Os artigos *e*em apr*s*ntar extens&#xE3;o de 15 a 2* p&#xE1;ginas.
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A* p&#xE1;ginas devem ser *ume*a**s &#xE0; margem super*or dir*ita.
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Para a* tabela* e ilustra&#xE7;&#xF5;es (fotogra*ia*, m*pas, *r&#xE1;ficos, q*adros, fluxogra-
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m*s o*gano*ramas, diagr*ma*, esqu*mas, entr* ou*ras), &#xE9; necess&#xE1;ri* *ue os arq**vos
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originais *e*am enviado*, tam*&#xE9;m, ** arquivo digital, *e*aradamente. As imagens
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di*italizadas *evem apresen*ar resol*&#xE7;&#xE3;o de 300 d*i. A* ilu*tra&#xE7;&#xF5;*s e tabelas de*em
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ser *umeradas de acordo *om su*s r*spe*tivas refer*ncias n* corp* d* texto, e os
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t&#xED;*u*os, *s*rito* sem abrev*a&#xE7;&#xF5;es, apr*sentan*o a fonte d* refer&#xEA;ncia em tamanho *0
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e entreli*has simp*es. Evitar o uso de palav**s como "abaix*", "acima" pa*a referir-se
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a tabelas e ilustra&#xE7;&#xF5;es.
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*odas as tab*las e i**st*a&#xE7;&#xF5;es devem ap*esenta* * *onte d* origem d*s dados.
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S&#xED;mbolos e *&#xF3;rmu*a* matem&#xE1;*i*as *eve* ser e*v*ados em jpg (imagem) com reso-
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lu&#xE7;&#xE3;o *&#xED;nima de 300 dp*.
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*inda, de acordo co* a NBR 6022 (AS*OCI*&#xC7;&#xC3;O BR**I*EIRA DE
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NOR*AS T&#xC9;CNIC*S, 2003), a publica*&#xE3;o *eve ser constitu&#xED;da por:
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12*2
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a) E*emento* pr&#xE9;-textuai*
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T&#xED;tulo e su**&#xED;tulo (s* houver): d*vem fi*urar na p&#xE1;gina de abertura do
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te*to, sep**ados por doi*-ponto* e ** *&#xED;*g*a do t*x*o.
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Resu*o na l&#xED;ngua d* tex*o: d**e ser apres*ntado na terceira pessoa do
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sin*ul*r, n* voz ativa e redigido em um &#xFA;ni*o par&#xE1;grafo, *om extens&#xE3;o de 100 a 25*
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p*la*ras. *eve conter: * co*tex*o, * *bjetivo e a met*d*logia e os principai* resul-
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tados do estud*.
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Pa*a*ras-cha*e na *&#xED;ngua do t**to: *a*avras que r*p*esentam os princi*ais
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*****tos tra*ados no texto (entre 3 a 5 *alavras); devem figurar logo abaixo do r**u-
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mo, antece**d*s da exp*ess&#xE3;o Pa*av*as-c*a**:, separ*d*s entre ** por ponto e *inali-
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zadas tamb&#xE9;m po* ponto.
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Obse**a&#xE7;*o: *nfo*ma&#xE7;&#xF5;es sobre o(s) No*e(s) do(s) aut*r(es),
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a*ompanhado(s) ** titula&#xE7;&#xE3;o d*(s) autor(es), lo*al de traba*ho, e*de*e*o p*stal
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completo, f**&#xE7;*o que exerce(m) e *-m**l n&#xE3;o de*em se* col*cadas n* text*, *a*
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sim devem s** posta**s completas no cadas*ro dos a*to*es.
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b) Eleme*tos textuais
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In*rodu&#xE7;&#xE3;o: ap*esenta a del*m*ta*&#xE3;o d* assunto, *bjet*vos da pesqui** e **-
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tros el*mentos sobre o tem* expla*ado.
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*esenvolvi*ento: p*r*e p**ncip*l do texto, que apresen*a de *orma orde-
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nada * a*sun*o tra**do. Pode ser *ividi** em se**es e subs*&#xE7;*es, *e *cordo com o
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tema abor*ado.
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Conclus&#xE3;o: ab**d* os re*ul*ado* da *esquisa de f*rm* a r*spond*r &#xE0;s ***s-
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t&#xF5;es ap*esentadas *a in*rodu&#xE7;&#xE3;o; usa-se como t&#xED;tulo a palavra Conclus&#xE3;o.
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*) Elem*ntos p&#xF3;s-textuais
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T&#xED;tulo e su*t&#xED;tulo (se houver), em l&#xED;*gua estrangeira.
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Resu*o em l&#xED;ng*a estrangeira: ver*&#xE3;o ** resumo *a *&#xED;ngua *o texto *ara o
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idi*ma *e *i*ulga*&#xE3;o inter*aci*n*l, uti*izando as mesmas *aracter&#xED;stic*s (em i**l&#xEA;s
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A**t*act, ** espanh*l *esumen, *m franc&#xEA;s R&#xE9;sum&#xE9;).
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*al*vra*-ch*ve em *&#xED;n*ua estrangeira: vers&#xE3;o na l&#xED;ngua *o te**o *ara a mes-
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ma l&#xED;ng*a *strangei** do resumo (em ingl*s Keywords, e* espanhol Palab**s clave, *m
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f*a*c&#xEA;s M*ts-cl&#xE9;s).
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*24*
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N*ta(s) exp*icativa(s): deve(m) se* utiliz**a(s) apen** para *oment&#xE1;-
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rio* e/*u explic*&#xE7;&#xF5;es que n&#xE3;* possam se* in*lu&#xED;das no *exto, n&#xE3;o *ara r*f*r*ncias.
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Pr*cisa(m) ser e*abor*da(s), ao final do artigo, anteced*ndo a lista d*
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re*er&#xEA;*cia*,
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numerada* seque*cial*ente.
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Refer&#xEA;ncias: devem ser coloca*a* ao final do tr*balho, classific*das em **-
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dem a*fab&#xE9;tica pelo s*bre*ome do **tor, com alinhamen*o &#xE0; m*rgem es**erda,
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entrel*nhas simpl*s e espa&#xE7;ament* d*plo entre el*s, ob*e**ando-se a *BR 6023
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(ASSOCIA&#xC7;&#xC3;* BRASILEIR* DE NO*MA* T&#xC9;C*ICAS, 2002).
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Par* as c**a&#xE7;&#xF5;*s, deve ser obser*ada a NB* 1052* (ASSOC*A**O BRASI-
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LEIRA DE NORMAS T&#xC9;CNICAS, 2002).
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As pal*vras em l&#xED;*gua estr*ngei*a devem es*a* em i*&#xE1;lico. Os t*tulos d*ve*
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ser n**era*os em n&#xFA;mero* ar&#xE1;b*co*, *a Intr*d*&#xE7;&#xE3;o &#xE0; Conc*us*o.
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Para ci&#xEA;ncia dos autores, informarmos que o m**e*ial edita*o (*rigi*ais,
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rascunhos, miol*) permanecer&#xE1; *rmaz*n*do n* *d*tora Unoesc pel* *er*odo de
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um a**, a*&#xF3;s *e* publica*o, co*f*rme *ol&#xED;t*ca Edito*ial, se*do posteriormente re-
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*iclado.
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SUBMIT*ON REGUL*TIONS
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The art*cles and r*view sub*itted t* *he periodic RAC* (Mag*zine of Adm*nistra-
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tion, Acco*ntability a*d Econ**y) should obey the criteria here described.
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a) Each author **n sub*it 1 (*ne) a*ticle per year to the periodi*.
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b) The a*curacy of the references and the ide*s ex*re*sed *nd/o* defende* in the text are
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th* *ntir* **sponsi*ility of the a**ho*s; they, when s*bmitting th* article, must ac*ept
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the Copyrig*t Statemen*s.
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c) Te*ts in Portugue*e and in En*lis* will be acce*ted.
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d) The te*t must pass thro*gh lingu*sti* revision before bei*g submi*te*.
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*) Th* period*c\s *cientific Ed*tor *nd Publisher Unoes* *re not responsible f*r
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t*e
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misplacement or possi*e loss *f materi*ls, *o the author mu*t k*ep copies of the original
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text.
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f) T*e work* mus* b* subm**ted in *h* Ma*anize\s elet**nic mail: http://editora.*no-
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*sc.edu.br/index.php/rac*/i*dex in .doc format.
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g) The **t*c*e must be u**ublis*ed, fit on the fo*us, *cope and *ditorial l*ne of *he Ma-
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gazine, be in conformity with ABNT guidelines and i* ca*not b* under *v*luation *n
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o*her magazine conc*mitant**.
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1244
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Race Magazi*e *oes no* receive arti*les only on *itera*ure revi*w, since the submit*ed
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t*x*s m*st admit or d*n*e theore*ical studies or theor*tical and empirical stu*ie* whi*h c*ntribute
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t* the areas *f Adm*nistration, Accounta*ili*y and/or Economy.
</line>
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The *ex*s are subm*tt*d to the aproval of the edit*rial b*ard, omitting the author\s and
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the ev*luator\s names *u*in* the double blind *ev*ew proces* (th* author does no* know **o **e
</line>
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evaluator is and the evalu*tor does not kno* the author either).
</line>
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After the pro*es*, in case i* is necessary, the evaluators wil* propos* alt*ration*, *imi*g
</line>
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to the i*p*ovemen* of *he w*rk, with the *bjecti*e *f p*bli*hing it. If the alt*rations are not *one
</line>
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to the satisfaction an* w*thi* the spe*ifi*d per*od, the ev*luator c*n *eject the article.
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After the eval*at*o*, the *rticles will be *irected to th* Pu*l*sh*r to *he r**is*on, nor-
</line>
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mal*zat*on and formatting p*ocesses, according to AB** guidelin*s. The authors\ a*d th* **n-
</line>
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sultan*s\ j*b will not be paid.
</line>
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Al* the aut*ors/doctor* of t*e su*mi*ted art*cle c*mpromise automat*cally to act as eva-
</line>
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lu*tors of *ther a*ticles submitted to t*e magazine of the respective *nowledge *reas.
</line>
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The Magazine *s published i* ele*tro*ic f*rmat (PDF), av**lable by Inter*et in the
</line>
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Magazine\s webs*te and/or in **e in*exer(s)\ we*site(s).
</line>
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The M*ga*ine wil* allow a*cess to the articles, *he reviews and t*e othe* t**ts, *ot
</line>
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a*thor**ing any commerci*liz**ion and/or data alteration. Thus, the au*hor(s) is (are) aware of
</line>
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*he cession o* their publ*shing copyri*h* to the Mag*zine.
</line>
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**e arti*l*s shou*d be written in A4 format, *o* a** **ft ma*gin 3 cm, bottom and r*ght
</line>
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mar*in * cm, line space 1,5, Tim*s New *o*an, size 12, space, except il*us*rations, *ha**s,
</line>
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no*es and direct quotes ind*nted, *h*t must have font size 1*, parag*aph, 1,*5 from the ma*g*n.
</line>
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T** text *ust *e justified, except the references, whi*h are *ligned to the *eft ma*gin. The articl**
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mu*t have 15 to 25 p*ges.
</line>
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The pages mu*t be numbered in the top righ* marg**.
</line>
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To the charts and illustrati*n* (pic*ures, m*ps, graphics, boards, flow*harts, org*no-
</line>
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grams, diagrams, s**emes, and ot*ers), it is necessary that the original *iles are sent, as well, in
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dig*tal file, separately. The *canned images must hav* resol*tion of 300 dp*. T*e ***ust*ati*ns
</line>
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and ch*rts must be numbered according to their correspo*di*g references in the bod* of *he text,
</line>
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and the titles, writte* *ithout ****e*iatio*, w*th t*e reference f**t size 10 a*d simpl* line sp*ce.
</line>
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*void the use of *ords like "below", "above" to *efer t* ch*rts and illustra*ions.
</line>
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All *h* chart* and illustrati*ns must present the source of the data. *ymbo*s and *ath
</line>
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fo*mul*s must be sen* in jpg (im*ge) *ith minimum resolut*on of 300 dpi.
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Furthermore, *cco**ing to NBR 60*2 (BR*ZILI*N A*S*C*ATI*N *F TE-
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CHNICAL N*RMS, 2003), the p**lishi*g mu** be constitu*ed by:
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1245
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</par>
</page>
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*) Pre-textual ele*ents
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Ti*le and *ubtitle (if there is) must fig*r* *he openin* page o* the text, *epar*t*d by
</line>
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colon and in the text lang*ag*.
</line>
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**stract in the text la*guage: it must be pres*n*ed on thi*d perso* singu*a*, *ct*ve voice
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*nd writ*en only in one *arag***h, 100 to *50 words in length. I* must con*ain: the context, *he
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obj*c**ve and the method*logy a*d *he main results *f the st*dy.
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Keywor*s in the text langu*ge: words that represent the *ain issues addressed in the
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*ext (3 to 5 words); t*ey must *e right *bov* the abstract, p*eced*d *y the exp*ession Keywords:,
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sepa*a*ed by a p*riod *nd *nded also by a per*od.
</line>
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Observations: in*ormat*on about *he *uthor(s)\s name(s), with the *uthor(s)\s *ua-
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li*i*ation, wo*kplac*, ful* address, function they *o*d a*d e-mail sh*uld n*t be in *he text; they
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must be poste* co*plete in the *u*hors\ *ecord.
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b) *ex*ual *lements
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Introduct*on: it shows the del*mitation of th* issue, objective* of the researc* a*d other
</line>
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element* about the to*ic.
</line>
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D*velopment: *ain p**t of the text, it shows, in an *rderly man*er, the **dres*ed
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topic. It can *e divided into *ections and subsections, accordi*g to the topic di*cussed.
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Conclusion: it addresses the results o* *he r**earch in order to answe* th* *uest*ons
</line>
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presented in the introduction; it is used, as a title, the word Concl*si*n.
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*) Pos*-textual eleme*t*
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Title and *ubt*tle (if there is), in foreign languag*.
</line>
<line>
Abstract in foreign language: *ersio* o* t*e abstract *n t*e text language to t*e language
</line>
<line>
o* *nternat*o*al diffusi*n, usi** the same characteri*t*cs (in English Abstract, in *pan*sh Resu-
</line>
<line>
men, in French R&#xE9;sum*).
</line>
<line>
Keyw*rds in f*reign l*nguage: version in the text language to the same foreign language
</line>
<line>
of th* abstract (in Englis* Keywor*s, i* Spani*h, **la*ras *lave, in French Mots-cl&#xE9;s).
</line>
<line>
Explanat*ry no*es: they mus* be u*ed *n*y to comments and/or explanti*ns t*a* ca*not
</line>
<line>
b* *nc*uded in the te*t, not ** refere*ces.
</line>
<line>
They *ee* to be e*aborated in the end of t*e **ticle, preceding *he r*ferences l*st, num-
</line>
<line>
bered sequentiall*.
</line>
<line>
Re*er*nces: they must be in the *nd of the w*rk, classif*ed in alphabetical order by the
</line>
</par>
<par>
<line>
*246
</line>
</par>
</page>
<page>
<par>
<line>
a*thor\s *ast *ame, aligned t* *he left m*rgi*, line space sim*le and double sp*ce between th*m,
</line>
<line>
obser*ing the N** 6023 (BRAZ*LIAN ASSOCIATION OF *ECHN*CA* N*R-
</line>
<line>
MS, 2*02).
</line>
<line>
*o quotes, it is nece*sary to **serv* the NBR **520 (BRAZILIAN A*SO*IA-
</line>
<line>
T*ON *F TEC*NIC*L NO*MS, 2002).
</line>
<line>
Th* wor*s in foreign la*gua*e must be in ita*ic. *he titles must b* numbered *n arabic
</line>
<line>
numb*r*, from the Intro*uction to the Concl*sion.
</line>
<line>
F*r the authors\ kn*wledge, we inform tha* *he edit*d mat**ial (origin*ls, dr*fts, *on-
</line>
<line>
ten*) will remai* sto*ed o* Publisher Unoesc fo* o*e ye*r, af**r bei*g p*bli*hed, accord*ng t* the
</line>
<line>
Ed**orial *olicy, and be*ng, sub*eque*t**, recycled.
</line>
</par>
<par>
<line>
1247
</line>
</par>
</page>
<page>
</page>
</document>