Presentation

Abstract

On behalf of our group of editors, I present herein Issue 72 of the Accounting and Finance Review, available on our website. The Editorial has been written by Piotr Trzesniak under the title Qualis in four quarters: history and suggestions for the Administration, Accounting and Tourism area. The Qualis, a Brazilian system for the assessment of journals, held by the Brazilian Coordination for the Improvement of Higher Education Personnel (CAPES), plays a key role in classifying and ranking academic journals and it is often criticized. Taking advantage of this moment, after almost 15 years of existence of the current model, we bring the man who led the change project to provide a reflection. Thus, we expect to contribute to improve the mechanism. Nine original articles from the various lines of research of the Accounting and Finance Review complete this issue.