Journal of Accounting, Management and Governance

The Journal of Accounting, Management and Governance (JAMG) is a journal that emerged in 2009 from the partnership between the Multi-Institutional and Interregional Accounting Postgraduate Programme in the University of Brasília and Federal University of Paraíba and Federal University of Rio Grande do Norte and the Postgraduate Programme in Management of the University of Brasília. The joint effort of these programmes aims to leverage the knowledge and governance dissemination of public, private, and third sector organizations developed by national researchers. With a proposal to become a national reference periodical, Journal JAMG adopts the best editorial practices of international journals and the recommendations and standards of Qualis/CAPES, which evaluates the quadrennium journal along with the evaluation of the performance of the graduate programs.

JAMG succeeds the former scientific journal UnB Contábil, with a history of publications started in 1998, without interruptions, whose experience has been absorbed for the management of the new periodical, including the same identification number of internationally accepted documents and information (ISSN). Until 2007, the editions of the newspaper UnB Contábil were printed. As of 2008, the editions became available only in an electronic medium through a website.

The JAMG is an online journal with free and immediate access to texts published since 1998 (from the former Unb Contábil), in order to allow the rapid and wide dissemination of the knowledge produced, using for this the digital platform of the Electronic System of Journal Publishing - SEER - offered by the Brazilian Institute of Information in Science and Technology (IBICT).

The JAMG consists of a journal of a general nature and that complies with empirical texts and theoretical essays from the area of administration and accounting. There is no privilege for specific theoretical or methodological contributions. What is important is that the text is relevant, that is, it makes some contribution to the advancement of scientific knowledge and / or practical application and has been elaborated with scientific rigor (See Ethics Policy here!)

The journal is divided into two sections:

  • Private and Third Sector Management & Accounting – Accepts articles of strategy and economy of private and third sector companies; controller; management accounting; financial, credit and capital markets; actuary; accounting for external users; corporate governance; marketing; innovation; entrepreneurship; technological management; quality, productivity, people management; teaching and research in business administration and accounting; and emerging issues in accounting and management;
  • Public Management and Accounting – Accepts public management and accounting articles; teaching and research in public administration; society and state; public governance, social management; social movements; public policies and emerging issues in public and accounting administration.

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Vol 23, No 2 (2020)

Dear readers,

In April 2020, the editorial team submitted the request for indexing the Journal of Accounting, Management and Governance (Revista Contabilidade, Gestão e Governança) to Elsevier's Scopus database. This is another internationalization activity that we hope to obtain results. Volume 23, number 2, of JAMG (CGG) contains eight articles. In this edition, seven articles published are from the Private and Third Sector Management & Accounting section and one from the Public Management and Accounting section. We congratulate the authors and hope that readers can enjoy the content produced.

 Good reading!

Table of Contents

Editorial

JAMG (CGG)

Scientific Article (Private and Third Sector Management & Accounting)

Caroline Sulzbach Pletsch, Cleonice Witt, Marcia Zanievicz da Silva, Nelson Hein
141-158
Caroline Huang, Paula Carolina Ciampaglia Nardi
159-178
Tatiainy Afonso das Mercês Santana, Carlos Alberto Diehl, Vanessa de Quadros Martins
179-199
Inajá Allane Santos Garcia, Wenner Glaucio Lopes Lucena, Ana Karla de Lucena Justino Gomes
200-217
Viviane Theiss, Ilse Maria Beuren
218-234
Cristian Schnidger, Cristiano Machado Costa, Vanusa Batista Pereira
235-255
Rodrigo Rengel, Januário José Monteiro, Rogério João Lunkes, Carlos Eduardo Facin Lavarda, Darci Schnorrenberger
256-275

Scientific Article (Public Management and Accounting)

Marcos Antônio Souza, Alexandre Fernandes Monteiro, Nyalle Barboza Matos, Victor Godeiro de Medeiros Lima
276-293