Contabilidade Gestão e Governança

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 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