Editorial

• Autor(a) principal: Lopo Martinez, Antonio
• Data de Publicação: 2018
• Tipo de documento: Artigo
• Título da fonte: BBR. Brazilian Business Review (English edition. Online)
• Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/281

We start 2012 with a feeling of satisfaction and renewed motivation. Our initial mention goes to the success of the first BBR Conference, an event promoted in December 2011 with the support of Fucape Business School, under the coordination of Professor Bruno Funchal. Several international speakers joined the conference and the works presented were of uniformly high quality. We are now more certain than ever that BBR is starting its internationalization process on solid bases. We should also note in this first edition of the year the important contribution of our reviewers. Reviewing manuscripts properly takes a great deal of time and effort, but is essential to maintain the scientific rigor and quality of the articles published. For this reason, we owe a debt of gratitude to our reviewers.   To stimulate continuing improvement of the review process of BBR, we are publicly recognizing the best reviewers of 2011. The winners, besides receiving certificates, will benefit from special fast-track treatment in analysis of their articles submitted to BBR and will have their names mentioned at the BBR website. In the evaluation carried out by the editorial board, the selection criteria relied on aspects such as: i) compliance with time limits; ii) quality and completeness of the revision; and iii) constructive remarks. The reviewers recognized in 2011 were:   Edson Daniel Lopes Gonçalves   Rodrigo De Losso da Silveira Bueno   Sergio Bastos   Congratulations are in order to them, and we thank all those who participated in reviewing articles for the excellence of their work.   In this first edition of 2012 we present six articles to the academic community. The first is by Edilson Paulo, Paulo Roberto Nóbrega Cavalcante and Iana Izadora Souza Lapa de Melo. The authors examine the provocative theme of the quality of accounting information in public stock and bond offerings by listed Brazilian companies. The results indicate that the offering of securities does not significantly affect the accounting numbers, suggesting that the quality of the accounting information is not influenced by the issuance of equity and debt securities.   The next article, by Darlan José Roman, Janaina Piana, Marie-Anne Sival Pereira e Leal, Nelson Ruben de Mello Balverde and Rolf Hermann Erdmann, analyzes in the literature on business administration the elements that are considered most capable of leading to good business performance. The study identified 15 organizational competitiveness factors: strategic alliances, human capital, reliability, knowledge, cost, cultural factors, flexibility, quality, speed, customer relationships, social responsibility, control systems, production techniques, information Technologies and communication.   In the third article in this edition, Denise Castilhos de Araujo, Elida Sandra Soares Simanski and Daniela Muller de Quevedo explore the interesting theme of the perception of employees about the internal communication of firms. According to the survey results, effective communication is determined by emotional, psychological and situational factors and also by personal perception, all of which are important elements to be considered in the communication process.   Jose Roberto Kassai, Rafael Feltran-Barbieri, Luiz Nelson Carvalho, Alexandre Foschine, Yara Consuelo Cintra and Luís Eduardo Afonso are the authors of this edition’s fourth article, on the timely topic of the environmental balance sheets of countries, based on the climate change scenarios (particularly global warming) indicated by the Intergovernmental Panel on Climate Change (IPCC) of the United Nations. The study’s results send a warning that the developed countries are consuming resources of other countries and future generations. Furthermore, although Brazil and Russia have environmental surpluses, the overall balance for the planet in 2050 is one of deficit, with negative net equity equivalent to US$ 2,300 annually for each of the 6.6 billion people in the world (2008) and an environmental liability equivalent to one-fourth of global GDP.   The fifth article is by Rodrigo de Carvalho Leite, César Augustus Winck and Valdecir José Zonin. The authors demonstrate the influence of foreign expressions in the process of building brands in the agribusiness sector. They find that this influence is largely due to the internationalization of companies in the sector. They note the importance of adjusting the various meanings, beliefs, attitudes, motivations, values and perceptions of consumers in building brands employing foreign words, to reduce the risks of ineffective outcomes or even negative consequences.    In the last article of this edition, Fábio Frezatti, Emanuel Junqueira, Diógenes de Souza Bido, Arthur Roberto do Nascimento and Tânia Regina Sordi Relvas, in a relevant and well-structured article, analyze the development profile of Brazilian companies with respect to management accounting attributes. The study was carried out as part of a project involving a structured survey among a sample of 125 Brazilian firms. The results indicate that the attributes of the management accounting systems are variously related, depending on the scope of the organization, and influence the existence of some management accounting tools, which should be taken into account in defining and/or updating management information systems.   We hope that readers enjoy this edition, and wish you good reading!