We are pleased to present the second issue (18.2) of this year. In this edition, BASE brings six more papers, four from Administration Area and two from Accounting Area.
Among the Administration Area papers, the first is “Volunteering and Citizenship: Empirical Evidences of the Positive Impact in Brazil”, from Ferraz, Caldas and Cavalcante, who analyze the relationship between volunteering and citizenship, in the light of motivations, as these help to understand what drives human behavior. The second, “O Impacto da Diversidade de Produtos na Relação entre Internacionalização e Desempenho de Empresas Brasileiras Multinacionais”, by Dias, Penedo and Pereira, investigates the moderating role of product diversification in the relationship between internationalization and performance of Brazilian multinational companies. The third, “Interrelations Between Process and Institutionalization of Organizational and Interorganizational Learning with Performance”, by Larentis, Borelli, Zanotto and Silva, verifies the relationships of process and institutionalization of organizational learning at organizational and interorganizational levels with organizational performance. In turn, the fourth, “Capacidade Inovativa e os Desafios para Empresas Industriais”, by Vila Nova, Bitencourt, Müller Neto and Cassia, examines the impact of innovative capacity on innovation performance, considering the influence of market orientation in a low-growth economic environment.
In the Accounting Area, the fifth article in this issue of the Journal is “Risco Sistêmico e a Convergência das Práticas Contábeis: Um Estudo da Relação em Países Integrantes do Anzcerta, do Brics e do G7”, by Santiago, Nóbrega and Paulo, which analyze the impact of the adoption of IFRS (International Financial Reporting Standards) on systemic risk in eleven member countries of ANZCERTA, BRICS and G7, based on the assumptions that the adoption of IFRS can affect the quality of accounting information and that accounting information it is related to systemic risk. Finally, the sixth and last article, “Contradições e Práxis Institucionais no Desenho dos Controles Gerenciais em uma Empresa Familiar”, by Almeida, Lavarda and Gasparetto, analyzes the contradictions and institutional praxis in the design of management controls in a family business.
We would like to thank the selfless and qualified work of all Thematic Editors, Assistant Editors and Reviewers.
We wish you all an excellent reading.
Gabriel Sperandio Milan
Editor in Chief
Celso Augusto de Matos
Editor – Administration Area
Charline Barbosa Pires
Editor – Accounting Area
BASE – Revista de Administração e Contabilidade da UNISINOS
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