RCIPL
Institutional Repository of the Lisbon Polytechnic
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Recent trends in accounting and information system research: A literature review using textual analysis tools
Publication . Albuquerque, Fábio; Gomes dos Santos, Paula
Accounting has been evolving to follow the latest economic, political, social, and technolog ical developments. Therefore, there is a need for researchers to also include in their research agenda the emerging topics in the accounting area. This exploratory paper selects technological matters in accounting as its research object, proposing a literature review that uses archival research as a method and content analysis as a technique. Using different tools for the assessment of qualitative data, this content analysis provides a summary of those papers, such as their main topics, most frequent words, and cluster analysis. A top journal was used as the source of information, namely The International Journal of Accounting Information Systems, given its scope, which links accounting and technological matters. Data from 2000 to 2022 was selected to provide an evolutive analysis since the beginning
of this century, with a particular focus on the latest period. The findings indicate that the recent discussions and trending topics in accounting, including matters such as international regulation, the sustainable perspective in accounting, as well as new methods, channels, and processes for improving the entities’ auditing and reporting, have increased their relevance and influence, enriching the debate and future perspectives in combination with the use of new technologies. Therefore, this seems to be a path to follow as an avenue for future research. Notwithstanding, emerging technologies as a research topic seem to be slower or less evident than their apparent development in the accounting area. The findings from this paper are limited to a single journal and, therefore, this limitation must be considered in the context of those conclusions. Notwithstanding, its proposed analysis may con tribute to the profession, academia, and the scientific community overall, enabling the identification of the state of the art of literature in the technological area of accounting.
Maria Lamas (1893-1983), periodista e intelectual portuguesa
Publication . Subtil, Filipa
RESUMEN:
En el siglo XX, Maria Lamas fue una figura eminente de la cultura y la lucha de las mujeres, en Portugal y a escala internacional, en defensa de sus derechos y aspiraciones sociales, culturales, económicas y políticas. Sus ideas intelectuales y cívicas combinaban las demandas de la primera y segunda ola del feminismo. Próxima a las perspectivas del Partido Comunista Portugués desde mediados de los años 1940, Maria Lamas fue también una luchadora contra el fascismo vigente durante gran parte de su vida y una activista en organizaciones portuguesas e internacionales a favor del desarme y la paz. Dejó una vasta colección de obras literarias y publicaciones de carácter antropológico y sociológico.
Prefácio
Publication . Fernández, Antoni Santisteban; González-Monfort, Neus
Es muy difícil escribir sobre una persona que fue tu maestro y tu compañero. Joan Pagès fue uno de nuestros profesores en nuestros estudios universitarios. Y fue también el director de nuestra tesis doctoral. Colaboramos en una gran cantidad de proyectos en la Universidad Autónoma de Barcelona. Juntos investigamos y construimos propuestas de aprendizaje y de enseñanza de las ciencias sociales, impartimos conferencias y cursos para el profesorado de manera conjunta. Tuvimos la suerte de aprender a su lado y de disfrutar de su sabiduría. Trabajar con Joan era siempre muy fácil porqué era una persona muy apasionada en todo lo que hacía y muy solidaria, y comprensiva ante las dificultades de los demás. Así se convirtió en un ser muy querido por tantas personas en tantos lugares.
A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors
Publication . Albuquerque, Fábio; Gomes dos Santos, Paula
Russia invaded Ukraine in March 2022, reinitiating a military conflict. Since Europe relied on Russian energy imports, entities in the energy sector may be affected. Based on content analysis, this exploratory paper assesses the disclosures by listed European entities in the energy sector in 2022 regarding Russia´s invasion of Ukraine, since the impacts of this event should at least be reported under International Accounting Standard (IAS) 10. The impression management (IM) strategies behind the entities´ disclosures are explored by using financial or integrated reporting as a source of information for the period ending in 2021. The findings mostly indicate a lower disclosure level among the entities that reported this event. Further, figures are often missing, and the entities´exposure to this non-adjustable event and its likely future impacts are usually unclear and vague within the notes on the subsequent events. Finally, messages´tone and readability might be aligned with concealment strategies. To the best of the authors´knowledge, this is the first research that uses this theme and IAS 10 notes as the object and source of analysis, respectively. The paper contributes to the literature by providing insights into the different patterns revealed by the entities concerning a current topic that has relevant social and economic impacts globally, as well as the characteristics of the entities´IAS 10 disclosures.
Strengths and weaknesses of emergency remote teaching in higher education from the students’ perspective: the Portuguese case
Publication . Albuquerque, Fábio; Gomes dos Santos, Paula; Martinho, Carla
Motivated by the COVID-19 pandemic, most students of higher education institutions (HEIs) in Portugal experienced online learning from March 2020 to July 2020. Based on the answers obtained from students to a set of two open questions included in a questionnaire, this article aims to identify the positive (strengths) and negative (weaknesses) aspects of online learning during this period, which is also known as emergency remote teaching (ERT). A total of 2,107 valid answers were gathered. Issues related to comfort and time management were the topics most frequently mentioned by students as strengths, particularly for those who are simultaneously workers. In contrast, the assessments, interaction, and self-confidence comprised the set of the most frequently mentioned by students as weaknesses. In this latter context, the most evident differences were found by age, type of course, and students’ status. The breakdown by gender did not show any relevant difference, regardless of the item under analysis. These findings may be useful for decision-makers to plan their actions, particularly regarding the new challenges for the future of higher education programs. Those actions may include the options regarding the most proper learning model among face-to-face, online, or blended learning by case, as well as the measures to improve the overall quality of the online learning to increase the students’ satisfaction.