Percorrer por autor "Gomes dos Santos, P."
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- Assessing the countries’ convergence to IPSAS from a cultural perspectivePublication . Gomes dos Santos, P.; Albuquerque, F.; International Journal of Accounting & Information ManagementPurpose – 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.
- Can ChatGPT improve the readability of financial reporting by the public sector entities? The case of Lisbon municipalityPublication . Albuquerque, F.; Gomes dos Santos, P.The readability of financial reporting from the users’ perspective is an essential element to ensure its usefulness and, therefore, its relevance. Through the lens of Cognitive Load Theory and plain language principles, this quasi-experimental research aims to assess whether an artificial intelligence tool, specifically ChatGPT in its GPT-4 model, can be effective in enhancing the readability of the Lisbon municipality’s annual reports and accounts for the year ending in 2023. For this purpose, six surveys, each one including two versions of six different excerpts collected from that source (an original version and a modified one), were distributed among twelve (one survey by two of them) experts on public sector financial matters. The findings globally indicate higher readability levels of the modified version of the excerpts, that is, the one produced by ChatGPT from the original version and following a prompt proposed by researchers. Respondents argued that benefits mostly relate to the text’s form and content. Although exploratory, this study may contribute to the literature by highlighting the potential benefits of using ChatGPT to enhance the readability and overall usefulness of public financial reports for a broader audience, thereby benefiting various stakeholders, including preparers, users, regulators, policymakers, and auditors.
- Do the European Entities Use Impression Management Strategies in their Messages on the Russia-Ukraine War?Publication . Rabaço, T.; Albuquerque, F.; Gomes dos Santos, P.; GCGThere may be an attempt by entities affected by the consequences of the Russia-Ukraine war to obfuscate or emphasize positive news when disclosing it, using impression management strategies. This paper aims to assess the use of those strategies for 212 listed European entities, using 2021 annual consolidated reports. The findings indicate that, within two-thirds of entities that disclosed this event, mainly in voluntary sources, reduced levels of readability were found. Furthermore, although neutrality prevailed, the entities expressed some uncertainty linked to their claim of being immune to the war’s effects. Finally, differences by country and industry were occasionally identified.