BBR – Brazilian Business Review has as its mission to contribute to the construction and updating of knowledge of accounting, economics, administration and related areas through the disclosure of empirical and theoretical articles. - To make available and accessible the empirical and theoretical articles in business area. - To encourage the interdisciplinary debate as well as the critical vision of the knowledge of accounting, economics and business administration; - To support academic activities and the accounting and administrative action of private and public organizations, and those of the third sector, with texts that contribute both to the Academy and to managerial practice; - Provide to teachers, researchers and students of management courses, accounting and related areas, be aware of research results and academic production developed post-graduate programs in Brazil and abroad.