ISSN 1808-2386 versão online



Scope and editorial policy

Aims & Scope

The 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.

Target Audience

Teachers, researchers, graduate and postgraduate students in Accounting, Economics, Administration and related areas and professionals in Brazil and abroad.


BBR – Brazilian Business Review has as its main focus, although not exclusive, the publication of works on themes about management of business, of information and of innovation, as well as strategy, business economy, controllership and accounting.

Evaluation Process

The evaluation purpose is to help authors improve the quality of their work, providing constructive evaluations made by academic experts within a reasonable period of time. The BBR – Brazilian Business Review considers the process of evaluation a fundamental stage for the improvement of articles. Therefore, the reviewers of BBR – Brazilian Business Review are encouraged to present, besides their opinion on the article, suggestions on the contents and text.

The evaluation process of articles submitted to BBR – Brazilian Business Review consists of two stages.  The first one is an Editor and Associate Editor’s preliminary evaluation that verifies the suitability of the work in relation to the periodical’s editorial line and they make the Desk Review evaluation. The second one, which is the actual evaluation, in the double blind review system, to be held by two ad hoc consultants.

The evaluation considers, primarily, the scientific quality of the text, focusing on the following aspects:
- The theme should have contemporary relevance;
- Originality of the work;
- Theoretical relevance and consistency of the text for development of the area of knowledge;
- Quality of the theoretical reference used;
- Quality of the writing and text organization;
- Contribution to administrative knowledge and/or for administrative action of corporations;
- Methodology used: suitability, quality, and level of sophistication;
- Quality analysis and data discussion (if any);
- Conclusions: attainment, fundamentals and coherence;

The evalution result will be forwarded to the leading author of the paper by e-mail.

From March 2012, the number of authors in articles is limited to four, except for submissions prior to this date.

The consultant’s opinion will be given approximately 90 days after acceptance Desk Review the article;
Once approved, the article go through spelling and grammaras check , as well as translation and revision for the English language (or the Portuguese language if submitted in English), before it is published on the BBR - Brazilian Business Review.

Responsibility for published texts in BBR – Brazilian Business Review.

The articles published in BBR – Brazilian Business Review are the author’s exclusive responsibility. The rights, including translation, are reserved and transferred to BBR – Brazilian Business Review.

Ethics in the research involving humans.

For researches carried out directly with human beings, ethical precepts related to the  conduction, as well as the report of the research, are the sole responsibility of the authors, following the ethical recommendations contained in the Declaration of Helsinki (available at Authors should fully observe the standards contained in the CNS Resolution No. 196 dated October 10th, 1996, the National Health Council (available at, and complementary resolutions for special situations. Ethical procedures adopted in the research should be described in the final paragraph of the Methods section making mention to the number of approval protocol by Research Ethics Committee.

Parts of texts published in BBR – Brazilian Business Review may be cited only if they meet the required legal conditions that govern the subject and since that the sources are cited.


Form and preparation of manuscripts

The articles may be submitted in Portuguese or English. If approved, the BBR – Brazilian Business Review will provide their publication in these two languages.

- The articles will be submitted by electronic form available on the periodic website (;
- The text editor should be Word 6.0 or above;
- Font text: Times New Roman, size 12;
- 1,5 line spacing;
- Justified alignment;
- Margins: top and left: 3 cm, bottom and right: 2 cm;
- Number of words, including title, summary, text, references and illustrations: between 6000 and 8000 for theoretical and empirical articles;
- Citations should be made in the text, in author-data system, including number of pages (if applicable), according to ABNT NBR 10520. Must not be used expressions as id., Ibid., Op. cit., Loc. cit. and similar;
- Full references of cited works should be presented in alphabetical order at the end of the text, according to ABNT NBR 6023;
- Illustrations such as figures, pictures and tables should be prepared according to ABNT NBR 14724, always in black and white, with subtitles, credits and sources. If there are illustrations imported from other programs such as Excel and Power Point, source file also should be sent;
- Reference and explanatory notes should be avoided. The strictly necessary notes should be sequentially numbered in the text and inserted at the end of the text, before the references.

The article must be submitted in a file containing the text of the article itself, with the characteristics described below. On the first page: a. article title (in Portuguese and English) b. summary, containing between 120 and 160 words; c. three to five keywords; d. abstract (text with the same content as summary, in English) e. key words. The body of the article should follow from the second page onwards;

To ensure anonymity of the evaluation process, the author (s) should not identify himself/herself/themselves at the body of the article;

The articles must contain, if possible: a. objectives; b. theoretical reference c. methodology; d. results and discussion e. conclusions, limitations, recommendations of academic and practice nature; f. references, and g. appendices and attachments.

After the references, a sentence should be included, where the author(s) states whether there are conflicts of interests, in addition to indicating each author''s contribution in the research and paper.

From March 2012, the number of authors in articles is limited to four, except for submissions prior to this date.

Send of the manuscripts

The articles will be submitted by electronic form available on the periodic website (


[Home] [About the journal] [Editorial board] [Subscription]

Creative Commons License All the content of the journal, except where otherwise noted, is licensed under a Creative Commons License

Fucape Business School
Av. Fernando Ferrari, 1358, Boa Vista
29075-505, Vitória, Espírito Santo, Brasil
Tel.: (27) 4009-4423