Editorial

Dinorá Baldo de Faveri

Editor-in-Chief of the Brazilian Journal of Accounting and

Management (BJA&M)

PhD in Economics from Federal University of Santa Catarina in

the area of Finance and Capital Markets (2017)

Santa Catarina State University, UDESC, Ibirama, SC, Brazil.

dinora.faveri@udesc.br

http://lattes.cnpq.br/0741426319104107

https://orcid.org/0000-0002-6118-9578

Availability: https://doi.org/10.5965/2764747112232023000

Submission Date: September 18, 2023

Approval Date: September 18, 2023

Issue: v. 12, n. 23, Dec. 2023

I am delighted to announce the publication of the 23rd edition of the Brazilian Journal

of Accounting and Management (BJA&M).

The mission of the Brazilian Journal of Accounting and Management is to disseminate

knowledge in the areas of Accounting Sciences and Administration through unpublished

research with various methodologies.

The following thematic areas stand out in the journal:

- Management and Controllership;

- Financial;

- Capital and Financial Markets;

- Public Management;

- Teaching in Accounting and Administration.

In this issue, the journal presents five articles, namely:

- Analysis of the perception of students on forensic audit and forensic accounting

against accounting fraud;

- Logistical Costs: Study in a Transport Company from Santa Catarina;

- Simulation of tax planning in operating cash flow;

- Influence of cognitive factors on the judgment of usefulness and acceptance of the

cost information system;

- Adoption of management accounting tools and their reflections in the management of

a multiprofessional clinic.

I invite you to read the scientific articles cited above and presented below. Furthermore,

I would like to thank everyone who contributed to this edition and those who helped spread the

research and knowledge generated through it.