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 24, No 2 (2021)

Dear readers,


The Journal of Accounting, Management and Governance is guided by the dissemination of knowledge in the fields of accounting, governance and management that are product of researches and in-depth academic texts. The aim of sharing and disseminating knowledge in the academic environment makes the journal an important instrument for researchers in the aforementioned fields.

In this editorial, we are concerned with presenting a way to help less experienced researchers to understand the process of writing papers and how our journal receives them. Our concern is due especially because part of scientific communication has as its principle the elaboration of a publishable scientific writing, which is not just a matter of form, but its completion is a reflection of the organization of thought.

We note that many papers have been rejected because they do not meet the scope of the editorial line, or authors often do not access the journal's scope statement. And this is the first task for anyone who writes a paper and wants to publish in indexed and good quality journals.

An orientation that deserves attention is the guides that facilitate the writing of the text. Here we present a suggestion and a warning for inexperienced authors: seek to know the previous issues that were published by the journal. This way you can critically assess what the editors and or/evaluators expect to find in your text.

After completing these steps, it is time to prepare the text. Much has been published about the qualities of a good academic text and here we ask permission to recommend Pereira (2017: 22)[i] which suggests:

  1. The text must be clear so that the editors and/or reviewers understand your proposition;
  2. The text must be concise, that is, it must be produced with essential topics and sections so as not to waste the time of editors and/or reviewers and the space of the journal;
  3. The text must present exactness with strict observance in relation to the theoretical-methodological content;
  4. The document produced must present a logical sequence of arguments and facts that ensure the interest in reading by editors, reviewers and readers;
  5. An elegant text attracts and maintains the attention of editors, reviewers and readers, that is, it must be grammatically and appropriately written with a varied and adequate vocabulary.

We understand that in this way, we took the first step to encourage our less experienced researchers in the elaboration of their academic text. Certainly this is not a check list, but it is the first task and an important one to be observed.

In this Issue 2/2021, several papers were evaluated and we decided to publish 6 at this time.

In the first paper of this issue, in the Private and Third Sector Management & Accounting section, Machiavellianism is the central point. Entitled “Machiavellianism in the Creation of Budgetary Slack”, the authors bring evidence about Machiavellian behavior and the generation of budgetary slack. The results, from the sample used, show that the individuals, despite creating budgetary slack, they react in different ways to the stimuli related to the negative affect imposed by the threat of punishment as an environmental stimulus.

In the second paper, the authors promote a discussion about the value relevance of intangible assets in the context of business combinations. Entitled Value Relevance of Intangible Assets Recognized in a Business Combination", it draws attention to the representativeness of the value of goodwill when compared to the total of intangible assets (between 23% to 30%). Additionally, the study presents evidence of the value relevance of this information in relation to the market value of companies, whether aggregated (intangible assets) or not (only goodwill), which contributes to the understanding of accounting information that add value in pricing the business.

In another study that contributes to the financial market area the authors of the text "The Challenge to Determine the WACC of Transmission Service Operators: The Brazilian case", discuss the theoretical-empirical procedures to assess the cost of capital in this relevant economic sector. They present as considerations, to the regulatory agent, the need to take into account five aspects in the determination of the WACC in order to better reflect the conditions of the Brazilian market.

In the Public Management and Accounting section, our first selection is the paper "Entrepreneurial Action in the Public Sector: the "Post-purchase" of a Public University in Minas Gerais" that discuss an entrepreneurial action by the creation of a “post-purchase” sector. The authors work from a qualitative perspective, which provide us with evidence that the implementation of the “post-purchase” sector results in improved budget execution and greater efficiency. These are relevant principles that lead to economy, legality and efficiency in Public Administration.

In another study that seeks to understand human behavior, the authors of the paper "The Influence of Self-Deception in the Practice of Tax Evasion in Brazil", present results that can contribute to the Public Administration in the development of mechanisms that discourage tax evasion, as they present evidence that individuals use self-deception arguments, such as “paying taxes does not generate the expected return on public services” to justify tax evasion.

Finally, the results of the study presented in the paper Political electoral cycles: Are municipal elections influenced on the budget execution of Minas Gerais municipalities?" suggest that public spending, especially during electoral periods, is carried out without necessarily considering the real needs of society in order to reduce social inequalities. The authors worked with an analysis of 500 municipalities in Minas Gerais, considering that there is evidence that there is an increase in expenditures when compared to expenditures in the pre-election years in the case of health, education and construction.

We hope that the texts selected for this issue may inspire less experienced researchers as well as more experienced ones to build the academic text production process taking into account the teachings and the various steps we presented. For all papers presented here, the authors adequately dealt with the process of numerous revisions and the various tips from the editors.

Last but not least, we thank all authors, reviewers, editors. Without the trust that everyone has placed in our journal, this issue would not be possible. We hope the reader will appreciate, criticize, and especially join us in the effort to socialize and disseminate the knowledge produced and presented here.


The editors,

Rodrigo de Souza Gonçalves

Andrea de Oliveira Gonçalves



 [i] Pereira, Maurício Gomes. Artigos Científicos: como redigir, publicar e avaliar. Rio de Janeiro: Guanabara Koogan, 2017.

Table of Contents



Scientific Article (Private and Third Sector Management & Accounting)

Amanda Beatriz Nasatto Corrêa, Carlos Eduardo Facin Lavarda
Juliane Pacheco, Suliani Rover
João José Ferreira Simões, Heinz Ahn, Antônio Artur de Souza

Scientific Article (Public Management and Accounting)

Gilson David Lacerda, Daniela Meirelles Andrade
Ivone Vieira Pereira, Cesar Augusto Tibúrcio Silva
Pedro Henrique Pereira dos Santos, Vasconcelos Reis Wakim, Cinthia Izabela Pina Fernandes