Dear readers:
The 67th issue brings some differences from previous issues. For adaptation to the concepts used by SciELO, we made some adjustments:
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Pensata is renamed as editorial, from the perspective of providing instigation about a contemporary theme at the invitation of the editors of A&FR
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Editorial is renamed as presentation, where the studies published in the issue are listed and described
The changes adopted by A&FR will provide authors and readers with improvements:
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We created a new associate editorial office, taken by David B. Carter, to specifically address emerging themes. This has become a need, due to the stage of development and/or complexity of some themes, something which requires a different look at the consolidated themes
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We entered the year 2015 with the practice of including finished articles in the modality ahead of print. This is advantageous both for the author and the reader, as it anticipates the article's availability to access and citation before the issue is published
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It is also worth mentioning that we will publish at least 25 articles over the year 2015, aiming to increase the volume of relevant publicizing in the area
Thus, in addition to unpublished research articles on various themes, we have the editorial entitled Knowledge as a value: the ideas of a-growth and commons, developed by Nílson José Machado, full professor at the School of Education of the University of São Paulo, which puts into question the approach to Education as a commodity. The paper, undeniably provocative and contemporary, has a significant impact on the education and research environments.
The 8 articles in this issue are distributed into 5 lines of research.
The study entitled Do shared interests affect the accuracy of budgets? addresses the theme budget gap and the impact on business budget preparation. The article's authors are Ilse Maria Beuren, Franciele Beck, and Fabiane Popik.
Kelly Cristina Mucio Marques, Reinaldo Rodrigues Camacho, and Caio Cesar Violin de Alcantara are the authors of the article Assessment of the methodological rigor of case studies in the field of management accounting published in journals in Brazil . Case study is an approach often used in management accounting and this paper discusses the rigor with which it has been addressed in the Brazilian research environment, pointing out problems that can be avoided to provide the process of knowledge construction with greater credibility.
The article entitled Quality determinants of independent audits of banks, written by José Alves Dantas and Otavio Ribeiro de Medeiros, brings a contribution to the debate on auditors' role for transparency and solidity of the financial system, a critical segment of great vulnerability in the economic environment.
The fact that the statement of added value (DVA) has relevant information content, since it is able to explain variation in the stock price of the companies investigation, is what is discussed in the article entitled Analysis of the relevance of information content of the Value Added Statement in the Brazilian capital markets, by Márcio André Veras Machado, Marcelo Alvaro da Silva Macedo, and Márcia Reis Machado.
Cooperatives are relevant organizations in the Brazilian economic environment and the article Exit and failure of credit unions in Brazil: A risk analysis, written by Flávio Leonel de Carvalho, Maria Dolores Montoya Diaz, Sigismundo Bialoskorski Neto, and Aquiles Elie Guimarães Kalatzis, indicates that the initial idea of the duality inherent to credit unions - cooperative principles versus economic effectiveness - could influence the stability, survival, and longevity of these institutions.
Alan Nader Ackel Ghani, Roy Martelanc, and Eduardo Kazuo Kayo address in a tightening credit environment the comparability between open and closed capital companies in the article Is there a difference in credit constraints between private and listed companies in Brazil? Empirical evidence by the cash flow sensitivity approach.
The teaching career in the accounting field is something that lacks studies indicating the diagnostic perspective. That is what adresses the article Perceived problems of being an accounting teacher, written by Tamires Sousa Araújo, Francielly Dornelas Correia Lima, Ana Clara Lacerda de Oliveira, and Gilberto José Miranda.
Impact of Retirements and Pensions on the Social Welfare of the Households from Minas Gerais State, article by Paulo Ricardo da Costa Reis, Suely de Fátima Ramos Silveira, Marcelo José Braga, and Thiago de Melo Teixeira da Costa, adresses the issue of retirement and pension in various income levels.
Congratulations to the authors and reviewers for their careful and diligent work in knowledge construction and good reading!
Publication Dates
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Publication in this collection
Jan-Apr 2015
