Editorial Team
The Editorial Team brings together professors and researchers responsible for supporting the journal’s academic quality, editorial integrity and scientific development. In addition, the team contributes to editorial policies, peer-review standards and strategic guidelines.
Board of Directors and Editorial Policy
This board supports the definition of the journal’s editorial direction. Moreover, it helps ensure ethical standards, scientific consistency and academic relevance.
Prof. PhD. Osni Hoss
Universidade Tecnológica Federal do Paraná — UTFPR, Toledo, Paraná, Brazil
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Prof. Dr. Álvaro Guillermo Rojas Lezana
Universidade Federal de Santa Catarina — UFSC, Florianópolis, Santa Catarina, Brazil
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Prof. Dra. Delci Grapegia Dal Vesco
Universidade Estadual do Oeste — UNIOESTE, Cascavel, Paraná, Brazil
Editors-in-Chief
The Editors-in-Chief coordinate the editorial process and guide the publication flow. Therefore, this role is essential for maintaining academic consistency, ethical responsibility and scientific credibility.
Prof. PhD. Osni Hoss
Universidade Tecnológica Federal do Paraná — UTFPR, Toledo, Paraná, Brazil
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Scientific Editorial Board
The Scientific Editorial Board includes researchers and professors with recognized academic experience. Furthermore, its members support manuscript evaluation, editorial decisions and the continuous improvement of the journal’s scientific standards.
Prof. Dr. Luiz Fernande Casagrande
Universidade Tecnológica Federal do Paraná — UTFPR, Pato Branco, Paraná, Brazil
Prof. Dr. Geysler Rógis Flor Bertolini
Universidade Estadual do Oeste — UNIOESTE, Cascavel, Paraná, Brazil
Prof. Dra. Mariana Grapeggia
Serviço Brasileiro de Apoio às Micro e Pequenas Empresas — SEBRAE, Florianópolis, Santa Catarina, Brazil
Prof. Dra. Delci Grapegia Dal Vesco
Universidade Estadual do Oeste — UNIOESTE, Cascavel, Paraná, Brazil
Prof. Dra. Loreni Teresinha Brandalise
Universidade Estadual do Oeste do Paraná — UNIOESTE, Cascavel, Paraná, Brazil
Prof. Dr. Claudio Antonio Rojo
Universidade Estadual do Oeste — UNIOESTE, Cascavel, Paraná, Brazil
Editorial Commitment
Through its Editorial Team, the journal reinforces its commitment to transparency, academic responsibility and scientific quality. As a result, the publication seeks to promote qualified research and ethical editorial practices.
In addition, the journal values contributions related to accounting, management, finance, valuation and related fields. Consequently, its editorial structure supports both academic rigor and practical relevance.