License

The article submission implies commitment not to submit it to another journal and allows, if approved, its publication.

Whereas the authors of the text agree with the publication of this result without payment, reimbursement or compensation of any kind, the Journal Accounting & Controlling, through the Graduate Program in Accounting from the Accounting Department - Department of Applied Social Sciences - Federal University of Paraná, retains all copyright.

The published paperes do not necessarily representing the views of the magazine. Reproduction of articles, total or partial, can be made as long as the source is mentioned.

The authores are responsable for any kind of plagiarism in published papers.

The person responsible for submission declares under penalty of law, that the information about the authorship of the work is absolutely true and complete.