Review of Business Management

The Review of Business Management - RBGN is a quarterly publication of open access and totally free, of the Fundação Escola de Comércio Álvares Penteado - FECAP and emerged in 2004 as the successor of the Review Álvares Penteado. 

The journal is aimed at the dissemination and promotion of scientific debate in Business Administration and Accounting, and its mission:

To spread high level academic studies and research on Management, Accounting and Economics that can contribute to the improvement of management within organizations.

Since the first edition of 2013 the magazine is biligue published electronically and concurrently in two languages : English and Portuguese (or possibly in Spanish).

The RBGN is indexed by databases and directories recognized by national and international scientific community. Its current classification in CAPES’ Qualis System is A2.

ISSN On-Line: 1983-0807 / ISSN Impresso: 1806-4892


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Vol 18, No 60 (2016)

Table of Contents


Matilde Ruiz Arroyo, María del Mar Fuentes Fuentes, Jenny María Ruiz Jiménez
Natalia Vila López, Inés Kuster Boluda, J.Trinidad Marín Aguilar
Mohammad Tahlil Azim
David Eduardo Lopez Pantoja, Carlos Patricio Samanez (in memory), Javier Gutiérrez Castro, Fernando Lucena Aiube
Deyvison de Lima Oliveira, Antonio Carlos Gastaud Maçada, Gessy Dhein Oliveira
Roberto Marx, João Paulo Reis Faleiros Soares, Lidyane Stephane da Silva Barros
Gabriela Scur, Guilherme Heinz
Joaquim Santana Fernandes, Cristina Gonçalves, Cristina Guerreiro, Luis Nobre Pereira

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