About the Journal

Welcome to ASAA Advances in Scientific and Applied Accounting (ASAA Journal), the journal of AnpCONT - National Association of Graduate Programs in Accounting Sciences (Brazil).

Announcements

ASAA Journal passa a publicar seus artigos em dois idiomas

2021-10-20

As of 2021, ASAA Journal began publishing its articles in two languages, in addition to Portuguese or Spanish, also in English. This advance is part of the efforts of the journal's internationalization process.

For articles accepted after 2022, the authors will be responsible for providing the translated article after it is accepted for publication. It should be noted that the quality and all costs of the translation of the text will be borne by the authors. The translation must be carried out by a qualified professional, and the translation certificate must be sent.

Submission Criteria:

After acceptance for publication, the authors undertake to send the translated article (either into English or Portuguese), being responsible for quality assurance and translation costs.

Read more about ASAA Journal passa a publicar seus artigos em dois idiomas

Current Issue

Vol. 18 No. 3 (2025)
					View Vol. 18 No. 3 (2025)
Published: 2026-02-27

EDITORIAL

  • Accounting and Finance in the Age of AI: The Leap from Statistical Inference to Objective Solution

    Moacir Manoel Rodrigues Junior, Marcelo Botelho da Costa Moraes
    001-005/006-010
    DOI: https://doi.org/10.14392/asaa.2025180301

ARTICLES

  • The relationship between organizational (in)justice, retaliation and faculty task performance

    Camila Helfenstein, Francisco Gleisson Paiva Azevedo, Luciana Klein
    011-027/028-044
    DOI: https://doi.org/10.14392/asaa.2025180302
  • Formative Research in Accounting Education: Concepts, Challenges, and Pedagogical Potentialities - An Integrative Review

    Ruth Alejandra Patiño-acinto, Silvia Pereira de Castro Casa Nova
    045-061/062-077
    DOI: https://doi.org/10.14392/asaa.2025180303
  • Digital Proficiency Level of Accounting Science Professors in Southern Brazil

    Deize Aires Neves, Alexandre Costa, Flávia Verônica Silva Jacques
    078-092/093-106
    DOI: https://doi.org/10.14392/asaa.2025180304
  • “NO CRIME, NO PUNISHMENT”: BRASKEM’S CORPORATE SOCIAL IRRESPONSIBILITY IN MACEIÓ

    Débora Cristina Soares, Cintia Rodrigues de Oliveira, Natália Guedes de Freitas, Mireille Bueno da Silva
    107-122/123-137
    DOI: https://doi.org/10.14392/asaa.2025180305
  • International Portfolio Diversification with ETFs, BDRs, and FIAs: Evidence for Brazilian Investors

    Bruno Facundo Braga, Talles Vianna Brugni, Juliana Costa Ribeiro Prates
    138-151/152-165
    DOI: https://doi.org/10.14392/asaa.2025180306
  • Frames of Reference in the Construction of Academic Careers in Accounting: An Empirical Reflection from the Perspective of Generations Y and Z

    Iago França Lopes, Levy Ruanderson Ferreira da Silva , Edson Ferreira de Araújo
    166-182/183-196
    DOI: https://doi.org/10.14392/asaa.2025180307
  • Status Quo Bias in Managers’ Accounting Choices Under a Lack of Specific Regulation

    Lívia Maria Lopes, Sílvio Hiroshi Nakao
    197-218/219-238
    DOI: https://doi.org/10.14392/asaa.2025180308
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