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Editorial
Larissa Degenhart
Associate publisher of the area of Management Accounting and
Controllership
PhD in Accounting and Administration from FURB (2019).
Federal University of Santa Maria, UFSM, Santa Maria, RS,
Brazil.
lari_ipo@hotmail.com
http://lattes.cnpq.br/9480180693211077
https://orcid.org/0000
-
0003
-
0651
-
8540
Availability:
https://doi.org/10.5965/2764747112222023000
Submission date:
May 08, 2023.
Approval date:
May 08, 2023.
Issue:
Vol. 12, No. 22, Jun. 2023
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2
The Brazilian Journal of Accounting and Management (
Revista Brasileira de
Contabilidade e Gestão
-
RBC&G), formerly known as the
Revista Eletrônica do Alto Vale do
Itajaí
(REAVI), is an official publication of the Accounting Sciences department of the Santa
Catarina State University (UDESC). The journal has
as one of its missions, to disseminate
knowledge in the fields of Accounting, Management and related areas, by research developed
with different methodologies applied in the respective areas of activity of the journal.
The journal covers the following the
matic areas: Management and Controlling,
Finances, Financial and Capital Markets, Public and Teaching in Accounting and
Administration. Researchers find in RBC&G an opportunity to publish their work in five
thematic areas and disseminate knowledge to all s
takeholders and strengthen research as a
whole.
The 22
nd
issue of RBC&G presents five theoretical
-
empirical articles focused on the
different lines of research that constitute the Journal’ scope. Notably, regarding the approach
to the problem, three articles are classified as quantitative and two as qualitative
, highlighting
that the journal publishes different approaches and that both typologies should be encouraged
in the academic sphere, considering their contributions to the advancement of science.
Therefore, this Editorial aims to present the articles that
were published in this issue and
recognize the importance of each paper to the area of Accounting, Management and related
areas.
My sincere congratulations to all the authors, whose works are published in this issue:
-
Accountant abilities and knowledge fr
om the perspective of high school students;
-
Performance of electronics e
-
commerce during the
COVID
-
19 pandemic: a
comparative analysis
;
-
Scientific production on compliance in Brazil: a bibliometric study in the Spell®
database
;
-
Perception of
corporate sustainability based on practices disclosed by the governance
of state
-
owned companies
;
-
Engagement marketing and brand equity strategies of the Fapi Náutica brand in the
adhesiv
es market
.
A brief analysis of these articles reveals the gaps that
have been explored by researchers
in the most diverse areas and that may pave the way for the development of new studies. By
finishing Editorial, it should be noted that the greater diffusion of knowledge provides gains to
all, and the country has much to
benefit from the publications made by the journals
–
especially
by RBC&G, which has undergone an essential and important
restructuring
to continue giving
articles of high impact in the area, thus supporting, scientific evolution.
Considering the aforementioned, I invite everyone to read these articles
displayed
in
this Editorial and contribute to the
future
submission of articles, so that the next issues of
RBC&G continue to bring important results to the scientific literature.
I w
ish you all a good read
ing
!