Vol 23, No 3 (2020)

Dear readers,



With great pleasure that we launched the last edition of the Journal of Accounting, Management and Governance in the year 2020. Recently, the scientific content platform Red Iberoamericana de Innovacíon y Conocimiento Científico (Redib) ranked us with a score of 13.045, being the best score for an accounting journal in Brazil and the second including the field of management and accounting together. In addition, the impact factor IF Spell = 0.48 (last five years without self-citation) and H Factor Spell = 11 published by SPELL of the National Association of Graduate Studies in Administration (ANPAD) in 2020, put the JAMG ahead of the ranking. In view of these achievements, JAMG is among the main ones in the field in Brazil. The Journal of Accounting, Management and Governance underwent a change in the DOI prefix. This change will provide greater stability for the article's records.

The volume 23, number 3, of JAMG contains eight articles. In this edition, six articles published are from the Private and Third Sector Management & Accounting section and two 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




José Guilherme Chaves Alberto, Henrique Cordeiro Martins
Pablinne de Paula Oliveira, Fernanda Fernandes Rodrigues, Mariana Guerra
Nadjara Davi Silva, Fernanda Maciel Peixoto, Flavio Barboza, Catarine Palmieri Pitangui Tizziotti
Yuri Gomes Paiva Azevedo, Adilson de Lima Tavares, Anderson Luíz Rezende Mól, Raimundo Marciano de Freitas Neto
Rosália Lavarda, Fernanda Cardoso Scussel, Joice Denise Schäfer
Quang-Huy Ngo
Alcielis Paula Neto, Magnus Luiz Emmendoerfer, Stela Cristina Hott Corrêa
Denise Fernandes Nascimento, Ercilio Zanolla