Academic quality and scientific integrity
The Editorial Board brings together professors and researchers committed to supporting the publication’s academic quality, editorial integrity, and scientific development.
Drawing on their experience in teaching, research, management, and scholarly publishing, its members contribute to the definition of editorial policies, peer-review standards, and strategic guidelines. Their work strengthens process transparency, decision consistency, and the publication’s credibility among authors, reviewers, and readers.
The Editorial Board works to ensure that published knowledge is handled responsibly, with methodological rigor, academic independence, and respect for the ethical principles of scientific communication.
Board of Directors and Editorial Policy
The Board of Directors and Editorial Policy helps define the publication’s institutional and editorial direction. Its responsibilities include supporting editorial guidelines, safeguarding ethical standards, promoting scientific consistency, and maintaining academic relevance.
The Board also contributes to the assessment of editorial priorities and the continuous improvement of submission, peer-review, and publication processes.
Prof. Osni Hoss, PhD
Federal University of Technology – Paraná (UTFPR)
Toledo, Paraná, Brazil
Prof. Álvaro Guillermo Rojas Lezana, PhD
Federal University of Santa Catarina (UFSC)
Florianópolis, Santa Catarina, Brazil
Lattes CV
Prof. Delci Grapegia Dal Vesco, PhD
State University of Western Paraná (UNIOESTE)
Cascavel, Paraná, Brazil
Editor-in-Chief
The Editor-in-Chief coordinates the editorial process and oversees the publication workflow, from manuscript submission to the final editorial decision. This leadership is essential to preserving academic consistency, ethical responsibility, and scientific credibility.
Key responsibilities include overseeing peer review, communicating with authors and reviewers, ensuring compliance with editorial policies, and conducting decisions with independence, transparency, and respect for good scholarly publishing practices.
Prof. Osni Hoss, PhD
Federal University of Technology – Paraná (UTFPR)
Toledo, Paraná, Brazil
Scientific Editorial Board
The Scientific Editorial Board is composed of professors and researchers with recognized academic experience. Its members support manuscript assessment, editorial decisions, and the continuous improvement of the publication’s scientific standards.
The Board’s institutional diversity encourages dialogue among different research perspectives and contributes to qualified evaluations consistent with the editorial scope and the requirements of scholarly production.
Prof. Luiz Fernande Casagrande, PhD
Federal University of Technology – Paraná (UTFPR)
Pato Branco, Paraná, Brazil
Prof. Geysler Rógis Flor Bertolini, PhD
State University of Western Paraná (UNIOESTE)
Cascavel, Paraná, Brazil
Prof. Mariana Grapeggia, PhD
Brazilian Micro and Small Business Support Service (SEBRAE)
Florianópolis, Santa Catarina, Brazil
Prof. Delci Grapegia Dal Vesco, PhD
State University of Western Paraná (UNIOESTE)
Cascavel, Paraná, Brazil
Prof. Loreni Teresinha Brandalise, PhD
State University of Western Paraná (UNIOESTE)
Cascavel, Paraná, Brazil
Prof. Claudio Antonio Rojo, PhD
State University of Western Paraná (UNIOESTE)
Cascavel, Paraná, Brazil
Principles Guiding Editorial Practice
The Editorial Board is guided by principles that protect the reliability of scientific communication and inform every stage of the editorial process.
Respect for authorship, originality, and responsible research practices.
Careful, impartial academic assessment aligned with the editorial scope.
Clear criteria, responsibilities, and editorial decision-making processes.
Recognition of research that advances knowledge and contributes to society.
Editorial Commitment
Through its Editorial Board, the publication reaffirms its commitment to transparency, academic responsibility, and scientific quality. It seeks to promote qualified research and editorial practices guided by ethics, methodological rigor, and respect for the academic community.
The publication welcomes contributions related to accounting, management, finance, valuation, and associated fields. Its editorial structure aims to combine academic rigor, scientific relevance, and practical application, encouraging the production and dissemination of knowledge that can support researchers, professionals, organizations, and society.
Science, ethics, and knowledge
Editorial work is conducted to ensure quality, academic independence, and a meaningful contribution to scientific development.
