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Repositório Institucional do Politécnico de Lisboa
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Are the First Gray’s Shreds of Light Still Bright? An Almost Forty Years of Bibliometric and Systematic Literature Review on Hofstede-Gray’s Cultural Model in Accounting
Publication . da Silva Maocha, A.; Albuquerque, F.
The cultural values of a nation influence every aspect of its environment. As a subculture,
accounting is not exempt from this influence. From this perspective, Gray proposed a model based on
Hofstede’s cultural dimensions, identifying four accounting cultural values that have served as the
theoretical foundation for subsequent research. This study presents a systematic and bibliometric literature
review on the application of Hofstede-Gray’s model in accounting, based on the PRISMA (Preferred
Reporting Items for Systematic Reviews and Meta-Analyses) 2020 framework. It examines the model’s
impact and scope as well as the key findings of various studies. A total of seventy articles, published
between 1988 and 2024 in journals indexed in the Scopus and Web of Science databases, were identified
and analyzed. The collected data was assessed using the tools available in VOSviewer and Bibliometrix. The
findings indicate that Hofstede-Gray’s model has been widely used as a theoretical framework for numerous
studies, has been progressively adapted to various contexts, and has been applied to explain several
accounting-related phenomena. The model remains a subject of critique and proposals for revision. This
study aims to contribute to academia by providing a state-of-the-art review of a model proposed nearly
forty years ago, from which future research can build upon the identified gaps, potentially leading to both
social and practical implications arising from new investigations.
Can ChatGPT be a knowledgeable and accurate ethical accountant? Assessing the overall usefulness of ChatGPT’s answers to ethical dilemmas
Publication . Albuquerque, F.; dos Santos, P. G.
This paper aims to assess the overall usefulness of ChatGPT regarding ethical dilemmas in accounting by
exploring the tool’s ability to produce accurate answers, as well as reliably and properly identify the relevant
legal frameworks in its justification. This study employs a quasi-experimental method and an exploratory
perspective to evaluate ChatGPT 4.0′s responses to questions from the Portuguese Order of Certified Accountants
exams. Consistency and robustness tests were conducted by varying and repeating the prompts, and the outputs
(ChatGPT responses) were assessed through a content analysis method by comparing them with official answer
keys (accuracy) and their justification (legal frameworks). The findings indicate that, throughout the process,
ChatGPT’s performance is influenced by prompt design and repetition, and it consistently lacks accuracy, namely
when professional judgment is required. Besides, although it is generally capable of recognising the relevant legal
frameworks, its justifications were usually vague. Moreover, whenever more precise answers were provided,
evidence of hallucinations was commonly found. Therefore, while the responses are often persuasive and
structured, their reliability is limited, raising concerns about the model’s epistemic soundness and reducing its
overall usefulness, which highlights the need for users to exercise caution when relying on their outputs. To the
best of the authors’ knowledge, this is the first research to analyse in depth the characteristics within ChatGPT
responses, specifically regarding professional ethics in an accounting proficiency exam. This study offers
empirical evidence on ChatGPT’s limitations and potential as a supplementary tool in accounting ethics. It
contributes to ongoing debates about the role of generative AI in professional education and practice, providing
insights for educators and practitioners regarding its responsible and cautious integration. While promising as a
discussion aid, ChatGPT still cannot replace the critical thinking and contextual reasoning required for ethical
decision-making.
Can ChatGPT Be a Certified Accountant? Assessing the Responses of ChatGPT for the Professional Access Exam in Portugal
Publication . Albuquerque, F.; Gomes dos Santos, P; Administrative Sciences
Purpose: From an exploratory perspective, this paper aims to assess how well ChatGPT
scores in an accounting proficiency exam in Portugal, as well as its overall understanding of the issues,
purpose and context underlying the questions under assessment. Design/methodology/approach:
A quasi-experimental method is used in this study. The questions from an exam by the Portuguese
Order of Chartered Accountants (OCC, in the Portuguese acronym) served as input queries, while
the responses (outputs) from ChatGPT were compared with those from the OCC. Findings: The
findings indicate that ChatGPT’s responses were able to deduce the primary issue underlying the
matters assessed, although some responses were inaccurate or imprecise. Also, the tool did not have
the same score in all matters, being less accurate in those requiring more professional judgment.
The findings also show that the ChatGPT did not pass the exam, although it was close to doing so.
Originality: To the best of the authors’ knowledge, there is little research on ChatGPT accuracy in
accounting proficiency exams, this being the first such study in Portugal. Practical implications: The
findings from this research can be useful to accounting professionals to understand how ChatGPT
may be used for practitioners, stressing that it could assist them and improve efficiency, but cannot,
at least for now, replace the human professional. It also highlights the potential use of ChatGPT
as an additional resource in the classroom, encouraging students to engage in critical thinking and
facilitating open discussion with the guidance of teachers. Consequently, it can also prove beneficial
for academic purposes, aiding in the learning process.
The hours: the (fe)male gaze?
Publication . Lousada, Isabela; Sousa, Vanda
Abstract
Our aim is to show that the literary convention (renowned midday topos) is translatable to the text of a moving image using the grammatical code and sign constructs of film text (Wollen, 1984) present in Virginia Woolf 's novel (Mrs. Dalloway-1996 1). There, the convention in question is used in its most classical sense, in writing, and in the literary use of space, light, colours and movement. Adapted from Virginia Woolf 's novel, Michael Cunningham's text The Hours (1998) maintains the classicism of the convention. However, the film The Hours (2002) suggests the affirmation of this same classicism but reverses the terms: underlying danger is transformed into a possibility of salvation and auspicious events, of the preservation of the soul, even if through death. Similar to the two literary texts on which it is based, the film employs the same elements (space, light, colours, and movement) to which we might add the scenography design (framework by opposing interior/women and exterior/men), framing emphasizing the field and the off-field, the mise-en-scène, and the soundtrack.
Assessing the countries’ convergence to IPSAS from a cultural perspective
Publication . Gomes dos Santos, P.; Albuquerque, F.; International Journal of Accounting & Information Management
Purpose – This paper aims to assess the factors that may explain the International Public Sector
Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical
reference for the cultural approach proposed. Additional factors include countries’ contextual and
macroeconomic characteristics.
Design/methodology/approach – Logistic and probit regression models were used to identify the
factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this
assessment (59 for those whose cultural dimensions are available).
Findings – The findings consistently indicate collectivism and indebtedness levels as explanatory factors,
providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of
countries’ convergence to IPSAS.
Research limitations/implications – There are different levels of IPSAS convergence by countries
that were not considered. This aspect may hide different countries’ characteristics that may explain those
options, which could not be distinguished in this paper.
Practical implications – As a result of this paper, the International Public Sector Accounting Standards
Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges
when collaborating with national authorities to achieve a high level of convergence. This analysis may
include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic
characteristics.
Social implications – There is a trend of moving toward accrual-based accounting standards by
countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess
if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the
countries’ convergence to those standards.
Originality/value – To the best of the authors’ knowledge, this is the first cross-country analysis on the
likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.