EDITORIAL WORK, BOOKS AND THE CONSTRUCTION OF A LIBRARY OF THOUGHT
The Author Organizing Experience into a Work
Writing a book is always an act of organization. It requires deciding what deserves permanence, what needs to be systematized, what should be transmitted more rigorously. In the case of Osni Hoss, writing seems to have served precisely this purpose: to organize into a work what his trajectory has gathered in experience, teaching, research, and formulation.
This helps to understand why his books do not appear as isolated pieces. They are distributed around clear axes. There is the axis of accounting, with works external to teaching, decision-making, and asset interpretation. There is the axis of valuation and intangibles, where the most unique part of his scientific contribution is located. There is the axis of management and finance, in dialogue with organizational practice and decision-making logic. There is also the methodological, pedagogical, and university axis, focused on academic and institutional training.
This organization reveals authorial maturity. It is not about publishing impulsively, but about solidifying thought.
When Writing Ceases to Be an Episode and Becomes Destiny
In many academic trajectories, writing appears as a natural consequence of research and teaching. An article is published, a chapter is organized, eventually a book is produced. But there are paths in which writing takes on another density. It ceases to be merely an extension of intellectual activity and becomes a form of permanence in the world. It is at this point that Osni Hoss’s editorial trajectory distinguishes itself.
Over the years, his book production has become extensive, coherent, and recognizable. His descriptive memorial and Lattes Curriculum record dozens of titles published in Portuguese and other languages, in print, digital, hardcover, and audiobook formats, covering fields such as accounting, valuation, intangible assets, finance, entrepreneurship, methodology, and university management.
This body of work cannot be read merely as quantitative productivity. There is something deeper here: the gradual construction of a library of thought. A library where books engage in dialogue with each other, return to central problems, refine concepts, expand applications, and make an authorial identity visible.
Osni Hoss is a renowned Brazilian professor and researcher in the area of accounting and finance. He holds a PhD in Production Engineering from the Federal University of Santa Catarina (UFSC) and a post-doctorate in Intangible Asset Valuation from the School of Economics, Administration and Accounting at the University of São Paulo (FEA/USP).
He is a full professor at the Federal Technological University of Paraná (UTFPR), where he teaches undergraduate and graduate courses. In addition to his academic career, Osni Hoss is the author of several books in the area of accounting and finance, including “Manual de Contabilidade: A Bíblia” and Valuation Real Business Value.
His expertise covers topics such as intangible asset valuation, finance and valuation, contributing significantly to the development of these areas.
HOSS, O.. Intangible Assets Evaluation: systematic and scientific validation at Itaipu Technological Park PTI Brazil. ADVANCES IN SCIENTIFIC AND APPLIED ACCOUNTING, v. 14, p. 122-151, 2021.
ROJO, C. A. ; SOUSA, A. F. ; HOSS, O. . Análise de Investimentos em Ações: Considerações Sobre o Mercado Eficiente, a Análise Fundamentalista e as Finanças Comportamentais.. REVISTA CAP ACCOUNTING AND MANAGEMENT, v. 2012, p. 12-18, 2011.
VESCO, D. G. D. ; ESPEJODRA, B. ; HOSS, O. . Concessionárias de Serviços Públicos de Rodovias Paranaenses: Associação entre as Fontes de Financiamento e o Porte das Empresas. REVISTA CAP ACCOUNTING AND MANAGEMENT, v. 04, p. 107-112, 2010.