Editorial – v. 21, n. 1, 2024

DOI: https:// doi.org/10.15728/bbr.2021.1148.en Next, we present you the paper of Cardoso and Rodrigues that analyzes the usefulness of cost information within the Brazilian federal government through an empirical analysis of the perceptions of public managers. [...]the authors suggest strategies to prevent the system's institutionalization from devolving into mere formalism within public sector bureaucracy. DOI: https://doi.org/10.15728/bbr.2021.1155.en Closing the issue, Costa, Silva and Duarte explore materials, competences and meanings that make up the practice of conscious consumption. [...]they identify how the elements, and the dynamics of clothing sharing are configured using a qualitative case study.