Percorrer por autor "Albuquerque, Fábio"
A mostrar 1 - 10 de 45
Resultados por página
Opções de ordenação
- A influência da fiscalidade sobre a contabilidade a partir do julgamento dos contabilistas certificados portuguesesPublication . Pereira, Sofia; Albuquerque, Fábio; Albuquerque, FábioEste artigo tem como objetivo identificar se, em Portugal, a tomada de decisão em matéria de contabilidade e relato financeiro encontra-se influenciada por critérios de ordem fiscal, em detrimento de critérios económicos. O estudo revela-se oportuno na medida em que o atual normativo contabilístico em Portugal, baseado no internacional, encontra-se em vigor há mais de dez anos. Para a realização do estudo, foi conduzido um questionário aos contabilistas certificados inscritos na Ordem dos Contabilistas Certificados com registo ativo, obtendo-se um total de 406 respostas. Os resultados obtidos possibilitaram confirmar que, mesmo com a adoção do atual normativo contabilístico, francamente baseado no normativo internacional emanado do International Accounting Standards Board, os profissionais de contabilidade privilegiam os critérios fiscais na definição de políticas contabilísticas em distintas áreas. Tais resultados apresentam-se consistentes mesmo quando os resultados são analisados em função de distintos critérios de classificação da amostra. Espera-se que os resultados deste estudo contribuam para a discussão em torno da influência da fiscalidade sobre a contabilidade e o relato financeiro, tendo em conta o ambiente de avançado estágio de harmonização e convergência internacionais onde Portugal se encontra inserido.
- An Analysis Of Cultural Differences Based On The Replacement Project Of IAS 39: Financial Instruments – Recognition And MeasurementPublication . Texeira Fernandes Justino, Maria Do Rosário; Albuquerque, Fábio; Texeira Quirós, Joaquín; Carvalho, Cláudia Daniela Ferreira da MotaThe accounting culture of individual countries is frequently considered as an obstacle to complete accounting harmonization. This study intends to analyze the differences in terms of culture based on the respondents’ participation in the issuing/change process of the standards of the International Accounting Standard Board (Iasb). Therefore, the comment letters sent to the Iasb where analyzed in the context of the first part of the replacement process of the International Accounting Standard (IAS) 39: Financial Instruments - Recognition and Measurement by the International Financial Reporting Standard (IFRS) 9. The respondent countries were identified in function of the classification proposed by Gray (1988). Next, the collected data were submitted to the non-parametric chi-square test. The results of this study evidence the existence of cultural differences in the responses obtained from the countries, particularly in the context of the accounting value of conservatism, without identifying evidences of these differences for the values of secrecy, professionalism and uniformity. Thus, it is concluded that the countries classified as conservative prefer more conservative measuring practices, based, namely, on the cost or amortized cost, to the detriment of fair value-based measuring criteria. These study results are intended to support decision making by international standard setters and the national entities responsible for subscribing to these standards.
- An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39Publication . Texeira Fernandes Justino, Maria Do Rosário; Albuquerque, Fábio; Texeira Quirós, Joaquín; Carvalho, Cláudia Daniela Ferreira da MotaThe professional interests of the various stakeholders groups are often seen as obstacles to full accounting harmonization. Studying different professional interests in the accounting domain is significant for organizations involved in the international accounting harmonization process, insofar as it enables them to identify the main obstacles to face in order to achieve full harmonization. Thus, this article is aimed at analyzing the differences in terms of professional interests by addressing the participation of various stakeholders groups in the process of issuing/modifying standards of the International Accounting Standards Board (IASB). Based on content analysis, we examined the comment letters sent to the IASB in the context of the first part of the first phase of the project to replace the International Accounting Standard (IAS) 39, entitled “Financial Instruments – Recognition and Measurement”, by the International Financial Reporting Standard (IFRS) 9, on its turn entitled “Financial Instruments”. Respondents were identified according to the stakeholders group, and, later, the collected data underwent a nonparametric chi-square test. The results of this study indicate there are significant differences between the answers obtained from the various stakeholders groups involved in the process of issuing or reviewing a standard of the IASB, above all made clear between the group of financial preparers and the regulatory and/or standard-setting agencies and the professional associations related to accounting.
- Are the cultural accounting values a relevant issue forthe SMEs’ financing options?Publication . Texeira Fernandes Justino, Maria Do Rosário; Albuquerque, Fábio; Texeira Quirós, JoaquínThis paper aims to examine the financing options of the managers/owners of SMEs (small and medium-sized companies) from a point of view that incorporates cultural values, namely, conservatism and secrecy.Data were collected with the use of a questionnaire conducted for managers/owners of a sample of 1629Portuguese SMEs, and with the use of accounting and financial information from the period 2009 to 2011.438 managers/owners provided valid answers, corresponding to a response rate of 27%. Using multivariateregression techniques as a basis, the results showed that a significant number of managers/owners supportedthe negative relationship between conservatism/secrecy and the business financing options associated witha higher risk (debts with costs). The results also showed that a more significant number of managers/ownersof national SMEs choose sources of financing in light of the pecking order theory.
- 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 accountingPublication . da Silva Maocha, A.; Albuquerque, FábioA nation's cultural values 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 were 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.
- Assessing ChatGPT’s answers to IPSASB’s issues: Is it useful for practitioners and educators in public accounting?Publication . Albuquerque, Fábio; Gomes dos Santos, PaulaFrom an exploratory perspective, this paper aims to assess the use of ChatGPT as an auxiliary tool for accounting professionals and educators in publicsector accounting. A quasi-experimental method and content analysis are used to accomplish this purpose. Specifically, it uses a set of questions (input) and answers (output) regarding the International Public Sector Accounting Standards (IPSAS), which are provided by the International Public Sector Accounting StandardsBoard (IPSASB) for educational purposes. As a source of comparative analysis (control element), the ChatGPT answers (output) to the same questions (inputs) are used by the tool as outputs. According to the findings, the answers were typically more negative and objective, with a greater amount of words and magnitude levels. Also, messages are primarily inserted in the Business and Finance category. The tool suggested other subjects and issues and comprehended what was proposed, along with the primary issue that underpinned the messages. Still, a few responses were either not entirely accurate or might be interpreted as vague, especially the ones labelled as subjective. Practitioners who are responsible for preparing financial statements, such as accountants and managers, may find the research’s conclusions helpful as it offers a preliminary understanding of the problems and concerns being evaluated in a particular situation as well as pertinent sources that should be considered when making decisions. It can be an additional tool in the classroom to foster critical thinking among students and open debates with the teachers’ assistance and, therefore, it can also be helpful for academic purposes.
- Assessing the comparability and the understandability of the information on cash flows by European-listed entitiesPublication . Velez, Ana Rita; Albuquerque, Fábio; Pinto, VeraThis chapter aims to assess the comparability and understandability of information on cash flows through the choices by entities in the presentation of the statement of cash flows (SCF) and the disclosure of non-generally accepted accounting principles measures (NGM) related to cash flow information, respectively. Data were obtained from 484 consolidated annual reports, between 2018 and 2021, from 121 entities listed on Euronext. The findings indicated that interest paid and received (dividends paid) were generally classified in the operating (financing) category, contrary to (aligned with) the proposed in the exposure draft (ED) issued by the International Accounting Standards Board (IASB). The findings also showed that entities often disclose NGM related to cash flows and present their formula and the possibility of reconciliation with the SCF. This research contributes to the discussion around the comparability, and understandability of information in the context of the current IASB's ED, which aims to standardise the presentation and the disclosure requirements on cash flows.
- Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspectivePublication . Albuquerque, Fábio; Gomes Dos Santos, Paula; Penha, Eugênia Paiva da; Silva, DanielThis article assesses the factors that may explain stakeholders’ responses in public due processes carried out by the IPSASB. Seven ongoing projects were assessed, comprising 328 comment letters sent to IPSASB from 47 countries. The authors present a new approach which takes into account cultural values in public sector accounting and financial reporting. This article shows that factors that can explain stakeholders’ responses in public discussions of the International Public Sector Accounting Standards Board’s (IPSASB) standards may differ according to underlying cultural values. Respondents’ affiliation, countries’ level of development and their accounting framework can explain underlying cultural values. The article will help standard setters, governments and regulatory bodies to understand the differences in stakeholders’ positions according to the cultural nature of issues proposed for public discussion.
- An assessment of the stakeholders' participation and view in IPSASB due processesPublication . Albuquerque, Fábio; Paiva da Penha, Maria Eugênia; Gomes dos Santos, PaulaDespite being an international reference, the majority of countries did not fully adopt international public sector accounting standards (IPSAS). Given the importance of due processes to the IPSAS Board (IPSASB) legitimation, this chapter uses the comment letters sent by different stakeholders within its due processes to assess their level of participation and agreement with the IPSASB position concerning their distinctive characteristics. For this purpose, seven ongoing projects in August 2021 are used as a source of information, and contingency tables and the chi-square test as statistical analysis techniques. The findings show, as matters of constraint to the IPSASB legitimacy, a low level of responses overall, as well as a lower level of agreement by government entities and national standards setters. The study provides inputs to the understanding of the limited implementation of IPSAS, proposing as a future avenue the inclusion of some elements that can be particularly useful to explain stakeholders' engagement and interests in IPSASB public consultation processes.
- A comparabilidade dos gastos e rendimentos financeiros reportados pelas entidades cotadas em PortugalPublication . Marques, Luís; Albuquerque, Fábio; Cariano, AntónioA inexistência de um modelo padronizado para a apresentação das demonstrações financeiras dificulta a análise das mesmas por parte dos stakeholders, designadamente na análise dos resultados financeiros, sendo esta uma questão reconhecida pelo próprio International Accounting Standards Board (IASB), em virtude da flexibilidade existente na International Accounting Standards (IAS) 1. Partindo desta problemática, o presente estudo analisa o grau de detalhes dos itens de gastos e rendimentos financeiros, bem como os determinantes do maior ou menor nível de apresentação de tais itens na demonstração dos resultados por naturezas (DRN). Foram analisados os relatórios e contas consolidados das entidades cotadas no Euronext Lisboa nos anos de 2005, 2010 e 2015, totalizando 118 relatórios analisados ao longo desse período. Os resultados obtidos sugerem que alguns determinantes influenciam o nível de apresentação dos itens de gastos e rendimentos financeiros na DRN, em particular, o auditor externo, o período de relato da informação financeira e a apresentação do resultado financeiro. Esta investigação contribui para a discussão em torno da não imposição de modelos padronizados de demonstrações financeiras por parte do IASB.