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Browsing ISCAL - Artigos by Sustainable Development Goals (SDG) "04:Educação de Qualidade"

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  • A influência da fiscalidade sobre a contabilidade a partir do julgamento dos contabilistas certificados portugueses
    Publication . Pereira, Sofia; Albuquerque, Fábio; Albuquerque, Fábio
    Este 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.
    2022-04Journal article Open access Show more
  • Analysis of the role of national culture in the relationship between performance and environmental disclosure
    Publication . Barbosa, T. M. de S.; Morais, H. C. B.; Ferreira de Albuquerque, F. H.; Cardoso da Silva, D. J.; Severo, Eliana Andréa
    Objetivo: O presente trabalho objetivou investigar o papel da cultura na relação entre o desempenho e o nível de divulgação (disclosure) ambiental. Referencial teórico: O modelo de Hofstede foi utilizado para medição da cultura. Clarkson et. al. (2008) apresentam a base para verificação do nível de divulgação a partir de um checklist de itens presentes nos relatórios de sustentabilidade das entidades. A proxy para desempenho ambiental foi definida de maneiras diversas por autores, sendo utilizado para o presente estudo o Ranking Global 100 da revista Corporate Knights. Método: Os dados foram coletados para as entidades presentes nos rankings dos anos de 2019 e 2020, resultando numa amostra de 123 empresas com 191 observações empresa-ano. Foi utilizada a regressão de mínimos quadrados ordinários com dados empilhados. Resultados e conclusão: Os resultados encontrados mostram uma relação positiva e significativa entre o disclosure e o desempenho ambiental apenas quando as dimensões culturais foram incluídas como mediadoras na relação. Verificou-se que a relação positiva diminui em função dos níveis de individualismo e de distância do poder e se intensifica em países com maiores níveis de masculinidade. Implicações da pesquisa: O estudo contribui com a identificação do efeito moderador da cultura na relação entre desempenho e disclosure ambiental, além de contribuir para a avaliação dos gerentes quanto à divulgação de informações ambientais, principalmente para empresas multinacionais. Originalidade/valor: São fornecidas evidências aos normatizadores e reguladores da importância da consideração dos aspectos culturais quando da implementação ou análise do cumprimento de diretrizes sobre o nível de divulgação e o desempenho ambiental.
    2022-04-29Journal article Open access Show more
  • An assessment of the stakeholders' participation and view in IPSASB due processes
    Publication . Albuquerque, Fábio; Paiva da Penha, Maria Eugênia; Gomes dos Santos, Paula
    Despite 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.
    2023-04-07Book part Restricted access Show more
  • COVID-19’s Implications for accounting courses’ competence development: the case of Portugal
    Publication . Domingos, Alexandra; Sarmento, Manuela
    Over the past few decades, higher education in accounting has been criticized for its focus on developing technical competences at the expense of general competences. The objective of this study is to analyze the general competences developed by the final-year students of accounting courses at Portuguese public polytechnics and to compare them with the most evident ones identified through a literature review for the current accounting profession. The study adopts a quantitative approach, carried out through a survey of 137 final-year students in the 2019/2020 academic year and using the techniques of descriptive and multivariate statistics. Among the main results, it was found that the ability to use information and communication technologies and lifelong learning were the most developed general competences. The results obtained allow us to conclude that the new practices developed through distance learning facilitated the development of technological competences, producing new reflections for improving the training of accountants.
    2022-03-15Journal article Open access Show more
  • 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.
    2023-07-10Journal article Open access Show more
  • Does the average payment period play a relevant role in explaining the portuguese municipalities’ financial distress?
    Publication . Gomes dos Santos, Paula; Albuquerque, Fábio
    The average payment period (APP) is an important measure to monitor public sector liquidity and commercial debt sustainability. In the European Union, the relevance of APP as an indicator to mitigate those concerns was settled by the issuance of a Directive on this topic. Then, considering the likely relationship between the APP and financial distress (FD), this paper aims to assess if the current and historical APP plays a relevant role in explaining the data for 308 Portuguese municipalities’ FD. Regression analysis, including panel data and simple linear regression models, is used for the period between 2011 and 2019 (the last year available for APP). The findings show that the number of municipalities that exceed the debt limit has been reducing. Some of them comply with the 30 days threshold being, nonetheless, in a financial distress situation and subject to recovery mechanisms. By APP levels, the findings identify that the APP significantly predicts FD for those entities that do not comply with the threshold. By size, the FD seems to be better explained by historical APP within the smaller entities. Finally, the robustness test and further analyses performed indicate the likely relevance of macroeconomic factors for predicting FD using APP as an explanatory variable. This paper contributes to previous studies on the municipalities’ financial condition, namely by considering the APP in the analysis of the financial situation of the municipalities. As a novelty, this study considers a new proxy for municipal FD and panel data analysis.
    2023-07-05Journal article Open access Show more
  • Effects of innovation, total quality management, and internationalization on organizational performance of higher education institutions
    Publication . Texeira-Quiros, Joaquín; Justino, Maria do Rosário; Godinho Antunes, Marina; Ribeiro Mucharreira, Pedro; Trindade Nunes, António de
    The aim of this research is to analyze the effects of innovation strategies, Total Quality Management (TQM) dimensions, and internationalization strategies that Higher Education Institutions (HEIs) might adopt, and their effects on their organizational performance. Due to globalization and the constant changes and demands that have taken place today, HEIs are forced to seek new quality assurance instruments in higher education, to ensure greater competitiveness in the markets and their survival. To examine the association between the independent variables, namely, TQM dimensions, innovation strategies, and internationalization strategies with the dependent variable, that is organizational performance of HEIs, we have chosen to use multiple linear regression analysis. A nine-predictor multiple linear regression model was proposed. The nine predictor variables are Communication, Involvement/teacher empowerment, Development/Teacher training, Continuous improvement, Leadership/Administration’s Commitment, Data analysis/Measurement of results, Focus on students, Innovation Strategies, and Internationalization strategy. We conclude that some TQM variables have a significant association with the organizational performance of HEIs, namely, Involvement/teacher empowerment, and Development/teacher training. On the other hand, also the Innovation strategies and Internationalization strategy have a significant association with the organizational performance of HEIs. This research is of enormous importance for the study of HEIs, considering their role in the development of any country and its impact on society as creators of knowledge and science. Since these institutions increasingly must deal with extremely competitive market environments, knowledge of the factors that can assist in increasing the organizational performance of HEIs is of great relevance.
    2022-04-14Journal article Open access Show more
  • Effects of innovation, total quality management, and internationalization on organizational performance of higher education institutions
    Publication . Texeira-Quiros, Joaquín; Justino, Maria do Rosário; Godinho Antunes, Marina; Ribeiro Mucharreira, Pedro; Trindade Nunes, António de
    The aim of this research is to analyze the effects of innovation strategies, Total Quality Management (TQM) dimensions, and internationalization strategies that Higher Education Institutions (HEIs) might adopt, and their effects on their organizational performance. Due to globalization and the constant changes and demands that have taken place today, HEIs are forced to seek new quality assurance instruments in higher education, to ensure greater competitiveness in the markets and their survival. To examine the association between the independent variables, namely, TQM dimensions, innovation strategies, and internationalization strategies with the dependent variable, that is organizational performance of HEIs, we have chosen to use multiple linear regression analysis. A nine-predictor multiple linear regression model was proposed. The nine predictor variables are Communication, Involvement/teacher empowerment, Development/Teacher training, Continuous improvement, Leadership/Administration’s Commitment, Data analysis/Measurement of results, Focus on students, Innovation Strategies, and Internationalization strategy. We conclude that some TQM variables have a significant association with the organizational performance of HEIs, namely, Involvement/teacher empowerment, and Development/teacher training. On the other hand, also the Innovation strategies and Internationalization strategy have a significant association with the organizational performance of HEIs. This research is of enormous importance for the study of HEIs, considering their role in the development of any country and its impact on society as creators of knowledge and science. Since these institutions increasingly must deal with extremely competitive market environments, knowledge of the factors that can assist in increasing the organizational performance of HEIs is of great relevance.
    2022-04-14Journal article Open access Show more
  • The explanatory factors of disclosures related to the discount rates by listed entities in Portugal
    Publication . Assunção, Miguel; Albuquerque, Fábio
    This paper aims to identify the explanatory factors of mandatory disclosure (MD) and voluntary disclosure (VD) levels related to discount rates, based on disclosure theories. The size, leverage, profitability, and audit firms were selected from different theories, namely agency theory, signaling theory, positive accounting theory, including the political cost hypothesis, and the cost of capital theory. Furthermore, the materiality (weight of the items) and the relevance (nature) of the topic were also considered, based on the evidence already obtained in the literature. Research on disclosures related to discount rates has been assessed either as an incidental topic or from a limited-scope analysis, particularly with respect to MDs. This paper assesses this topic as its specific object of analysis for both MD and VD. The use of the discount rate has been assuming growing importance within financial reporting. Therefore, this topic should deserve particular attention from international standard-setting bodies. The understanding of the proper set of items to be disclosed and understanding the factors that explain its disclosure, aligned with the efforts to assure its compliance by legal authorities, may contribute to reducing asymmetries and increasing transparency in entities' financial reporting. This study uses the method of archival research and content analysis of consolidated reports and accounts for the year 2020 of listed entities in Euronext Lisboa. Regression models were used, having disclosure indices related to discount rates as dependent variables. This paper finds a positive association between disclosures related to discount rates and the entity’s size, as well as the materiality and the relevance, assessed by the weight of the items and the nature of the topic under assessment, respectively. It adds new explanatory factors on the VDs and MDs related to discount rates in a broader perspective of analysis.
    2023Journal article Open access Show more
  • The explanatory factors of disclosures related to the discount rates by listed entities in Portugal
    Publication . Assunção, Miguel; Albuquerque, Fábio
    This paper aims to identify the explanatory factors of mandatory disclosure (MD) and voluntary disclosure (VD) levels related to discount rates, based on disclosure theories. The size, leverage, profitability, and audit firms were selected from different theories, namely agency theory, signaling theory, positive accounting theory, including the political cost hypothesis, and the cost of capital theory. Furthermore, the materiality (weight of the items) and the relevance (nature) of the topic were also considered, based on the evidence already obtained in the literature. Research on disclosures related to discount rates has been assessed either as an incidental topic or from a limited-scope analysis, particularly with respect to MDs. This paper assesses this topic as its specific object of analysis for both MD and VD. The use of the discount rate has been assuming growing importance within financial reporting. Therefore, this topic should deserve particular attention from international standard-setting bodies. The understanding of the proper set of items to be disclosed and understanding the factors that explain its disclosure, aligned with the efforts to assure its compliance by legal authorities, may contribute to reducing asymmetries and increasing transparency in entities' financial reporting. This study uses the method of archival research and content analysis of consolidated reports and accounts for the year 2020 of listed entities in Euronext Lisboa. Regression models were used, having disclosure indices related to discount rates as dependent variables. This paper finds a positive association between disclosures related to discount rates and the entity’s size, as well as the materiality and the relevance, assessed by the weight of the items and the nature of the topic under assessment, respectively. It adds new explanatory factors on the VDs and MDs related to discount rates in a broader perspective of analysis.
    2023Journal article Open access Show more