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Journal

REGE Revista de Gestão

Scopus

ISSN 2177-8736 · Emerald Publishing · 577 articles in the index

  1. Journal Article Full text

    FinTechHub for digital financial inclusion in Saudi Arabia

    Yogesh K. Dwivedi; Mohamed Y. I. Helal; Ibrahim A. A. Elgendy et al.

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThis paper introduces FinTechHub as a knowledge-enabled fintech innovation platform designed to reduce fragmentation in Saudi Arabia's digital financial services. It explains how a governed access point can support discovery, comparison and guided journeys across multiple financial services…

  2. Journal Article Full text

    Budget–forecast responsiveness, forecast use and management control effectiveness

    Daniel Magalhães Mucci

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThis study examines the relationship between the responsiveness of budgets and forecasts and management control (MC) effectiveness, and whether this relationship is mediated by the planning, control and evaluation roles of forecasts.Design/methodology/approachWe conducted a survey and…

  3. Journal Article Full text

    Adoption of telemedicine from the healthcare management perspective

    Bento Alves Costa Filho; Mateus Sousa Martins; Christiano Quinan et al.

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThe objective of this study was to assess the challenges of adopting and using telemedicine from the perspective of healthcare management, in which the Innovation Diffusion Theory (IDT) was used as a reference complemented by the Technology-Organization-Environment (TOE)…

  4. Journal Article Full text

    Transparency and dialog in non-financial reports

    Risolene Alves de Macena Araújo; Tays Keller Santos Mendonça; Joalison Santos Silva

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThis study aims to examine how the normative principles of critical dialogic accounting, according to Brown (2009), are incorporated into non-financial reports, fostering transparency and dialog with stakeholders.Design/methodology/approachThis study is a qualitative study based on…

  5. Journal Article Full text

    Multifractal dynamics of Brazilian corn and ethanol markets

    Daniel Henrique Dario Capitani; Luiz Eduardo Gaio

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThis study examines whether the recent expansion of corn-based ethanol production in Brazil has altered the local cross-correlation dynamics between corn and ethanol prices.Design/methodology/approachWeekly prices of hydrated ethanol and spot corn markets covering the 2015/16–2024/25 crop…

  6. Journal Article Full text

    Cash and investment of Brazilian companies: COVID-19 evidence

    Paulo Eduardo Damiani Morete; João Paulo Augusto Eça; Mauricio Ribeiro do Valle

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThis study aims to investigate whether high levels of cash reserves prior to the COVID-19 pandemic positively impacted corporate investment during the crisis. More specifically, it investigates whether cash mitigated the negative impacts of the pandemic on corporate…

  7. Journal Article Full text

    Relationship between key audit matters reporting and audit fees: moderating role of audit firm quality and client complexity

    Anojan Vickneswaran

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThis study investigates the relationship between the number of key audit matters (NKAMs) and audit fees (AFEE), and the moderating roles of audit firm quality (proxied by the Big4 auditors) and client complexity (proxied by client size and revenue) in this…

  8. Journal Article Full text

    Temporary supply networks in the context of climate change

    Aline Rodrigues Fernandes; Juliana Bonomi Santos; Gislaine Milagre da Costa

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThe purpose of this article is to examine the strategic role that temporary supply networks (TSNs) can play in addressing the challenges associated with climate change.Design/methodology/approachThe analysis draws on a critical literature review of TSNs, adopting temporariness as the…

  9. Journal Article Full text

    From screen to purpose: meaningful IT work

    Aline Mendonça Fraga; Laura Alves Scherer; Janaina Macke et al.

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThis study investigates the dimensions that shape the meaning of work for Information Technology (IT) professionals in Rio Grande do Sul, Brazil, and analyzes the relationships among these dimensions, job satisfaction, and intention to remain in current roles.Design/methodology/approachA…

  10. Journal Article Full text

    Femvertising and consumer behavior: challenging gender stereotypes through feminist advertising in India

    Anwesha Mazumder; Kaushik Mandal

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeAdvertising is a crucial avenue for raising awareness and often reflects society; hence, it is a desideratum for marketers to be cautious when advertising to socially conscious consumers, as they are increasingly becoming more socially conscious. Femvertising promotes gender equality and…

  11. Journal Article Full text

    Normative synergy: the impact of ISO certifications on companies’ financial performance

    Jonathan Rafael Falaster; Christian Daniel Falaster

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThis study examines the impact of adherence to ISO 9001, ISO 14001, and ISO 45001 on the financial performance of publicly traded Brazilian companies from 2014 to 2023.Design/methodology/approachPanel regressions were estimated using firm-year data and two IMS operationalizations: A binary…

  12. Journal Article Full text

    Innovation evaluation in industrial clusters: a literature review

    Paloma Rayanne Silva Bezerra; Marconi Freitas da Costa; Taciana de Barros Jerônimo

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeTo analyze the literature on models for evaluating innovation performance in industrial clusters.Design/methodology/approachA systematic literature review was conducted, supported by bibliometric analysis. Studies were retrieved from Web of Science databases and analyzed both quantitatively…

  13. Journal Article Full text

    Cultural intelligence as a strategic skill for responsible internationalisation

    Isabel Maldonado; Carla Lobo; Carlos Pinho

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeAssess how Cultural Intelligence (CI) supports sustainable internationalisation through a review of WoS and Scopus articles across international business, organisational behaviour and sustainability. For this purpose, we define Environmental, Social and Governance (ESG) outcomes and theorize…

  14. Journal Article Full text

    Budget and organizational performance in the hotel sector

    Pedro Henrique da Silva Melo Pereira; Edicreia Andrade dos Santos

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThis study investigates the relationship between the budgetary functions of planning and dialogue in the organizational capacities of resilience and learning in hotel companies' organizational performance (financial and non-financial).Design/methodology/approachThe survey collected data from…

  15. Journal Article Full text

    Inclusion or illusion? Trans-inclusive human resources management and the limits of selective diversity in Brazilian companies

    Juh Círico; Silvia Pereira de Castro Casa Nova; Akira Aikyo Galvão

    REGE Revista de Gestão, Vol. 33 · 2026 · Portuguese · DOAJ Scopus

    PurposeThis study aims to identify the factors that support the inclusion and retention of transgender individuals in the Brazilian labor market by analyzing companies listed on the IDIVERSA B3 diversity index.Design/methodology/approachWe employed a documentary analysis strategy, examining 2023…

  16. Journal Article Full text

    Personal conflicts of interest that contribute to the risk of business failure

    Angelo Sidnei Dallagnolo; Maria do Rosário Texeira Fernandes Justino; Joaquín Texeira Quirós

    REGE Revista de Gestão, Vol. 32 No. 4 · 2025 · Portuguese · DOAJ Scopus

    PurposeThis study seeks to identify whether entrepreneurs' personal conflicts of interest can affect the risk of business mortality in the first five years.Design/methodology/approachA questionnaire was applied to 408 entrepreneurs, analyzing demographic and behavioral aspects. A principal…

  17. Journal Article Full text

    The influence of governance on the capital structure of SMEs in the local apparel productive arrangement

    Raquel Souza Ramos; Joséte Florêncio dos Santos; Kliver Lamarthine Alves Confessor

    REGE Revista de Gestão, Vol. 32 No. 4 · 2025 · Portuguese · DOAJ Scopus

    PurposeThis study examines how governance mechanisms influence the capital structure of small- and medium-sized enterprises (SMEs) within the Local Apparel Productive Arrangement of the Hinterlands of Pernambuco.Design/methodology/approachBy analyzing the governance in mitigating informational…

  18. Journal Article Full text

    Forecasting fashion retail sales in Brazil: a case study before, during and after COVID-19

    André Garcia Padilha; Veridiana Rotondaro Pereira; Orlando Yesid Esparza Albarracin

    REGE Revista de Gestão, Vol. 32 No. 4 · 2025 · Portuguese · DOAJ Scopus

    PurposeThis study analyzes the sales behavior of a Brazilian fashion retailer before, during, and after the COVID-19 pandemic, aiming to generate short-term forecasts using machine learning models. The pandemic’s impact on the retail sector created a need for accurate sales…

  19. Journal Article Full text

    Franchise’s locational concentration in Brazil: a contextual perspective

    Eugênio José Silva Bitti; Matheus Dermonde; Bruno Brandão Fischer

    REGE Revista de Gestão, Vol. 32 No. 4 · 2025 · Portuguese · DOAJ Scopus

    PurposeThis study aimed to explore the relationship between vectors of local entrepreneurial ecosystems (EE) and the locational concentration of franchise network units in Brazilian cities.Design/methodology/approachInformation about the municipalities where a set of franchise networks operates…

  20. Journal Article Full text

    The role of business intelligence and digital capabilities in driving SME innovation in Latin America

    Mauricio Castillo-Vergara; Cristian Geldes; Ronald Mora et al.

    REGE Revista de Gestão, Vol. 32 No. 4 · 2025 · Portuguese · DOAJ Scopus

    PurposeThis study proposes a theoretical model to evaluate the direct and mediating relationships between business intelligence resources and digital capabilities and between strategic capabilities and small and medium-sized enterprises (SME) innovation across five Latin American…