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Percorrer ISCAL - Artigos por Objetivos de Desenvolvimento Sustentável (ODS) "04:Educação de Qualidade"
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- 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.
- Analysis of the role of national culture in the relationship between performance and environmental disclosurePublication . Barbosa, T. M. de S.; Morais, H. C. B.; Ferreira de Albuquerque, F. H.; Cardoso da Silva, D. J.; Severo, Eliana AndréaObjetivo: 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.
- 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.
- Are the separate financial accounts also relevant? Assessing those accounts reported by listed European entitiesPublication . Ribeiro, M. C.; Albuquerque, F.; Gomes dos Santos, P.The International Accounting Standard (IAS) 27 should be used in the preparation of separate financial statements (SFS) for entities with securities traded on regulated markets within the European Union (EU) that adopt International Financial Reporting Standards (IFRS). This research aims to assess the value relevance of SFS. Additionally, it also analyses the value relevance of the interests under IAS 27 reported therein. It uses documental analysis as a technique and archival research as a method, with entities from the major indices of EU countries as a research sample. Linear regression models are used for data analysis. The findings indicate that both the SFS and those interests influence the entities’ share prices. As far as the authors’ knowledge, this research solves a gap in the literature by assessing the value relevance of interests reported in the SFS and the SFS itself, which have not been reaching the same attention by researchers compared to studies with similar purposes but focusing on the consolidated financial statements. As a contribution, this study can benefit standard-setter bodies and local regulators in understanding the usefulness of SFS for stakeholders’ decision-making by stressing the relevance of those accounts, and the material items reported therein.
- 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.
- Auditoria a sistemas de informação e tecnologias aplicadasPublication . Rodrigues, Fernando; Instituto Politécnico de LisboaA decisão de fazer um Mestrado em Auditoria é sempre um desafio pessoal e profissional de enorme responsabilidade, tanto mais porque a maioria dos estudantes e profissionais que frequentam as aulas sentem que determinadas matérias têm uma elevada potencialidade de aprendizagem, torna o seu dia-a-dia mais fácil e sobretudo, acrescentam valor no mercado de trabalho. Este é um livro de consulta e estudo obrigatório para compreensão do que significa ASITA aplicada a uma solução de auditoria que o ISCAL protocolou para ser possível assegurar as aulas práticas. Em rigor, a aposta em aprender praticando é o desejo de todos os que pretendem obter o grau de Mestre. A definição dos trabalhos em auditoria implica adquirir conhecimentos iniciais e básicos de uma Gestão por Processos de Negócio. Compreendendo o que significam os conceitos ao nível da notação BPMN 2.0 é possível apresentar, definir, discutir, propor e acrescentar valor junto dos Clientes que anseiam e exigem explicações sucintas junto das equipas de auditoria sobre os trabalhos realizados no terreno. A visão e comunicação interna e externa com que as empresas hoje se debatem passa por contratar profissionais certificados para efetuar transformações digitais e liderar com processos e pessoas, não com tecnologia. Este desígnio é sempre referido a todo o momento, até porque os conteúdos técnicos mais significativos e que são ministrados durante o curso noutras unidades curriculares, reforçam a importância dos sistemas de informação, embora a área financeira seja a mais densa em termos de compreensão. Neste contexto, o livro está orientado ao que se desenvolve na UC ASITA do ISCAL e serve de apoio à matéria que decorre das aulas práticas. O leitor poderá abordar as matérias e os exercícios práticos propostos de duas formas: ordenada e sequencialmente, partindo do início, ou pesquisando diretamente e de livre vontade o que considera ser mais apropriado, aprofundando o conhecimento dos conteúdos com recurso a práticas de Design Thinking. O pensar “fora da caixa” poderá melhor reproduzir o(s) problema(s) que pretende resolver e começar a sua imersão de conceitos, propondo a si próprios casos práticos que podem até vir a ser testados. Procura-se deste modo estimular a vivência em ambiente de “laboratório” tendo em vista a aplicação prática da matéria lecionada e validada perante desafios do mundo real.
- Can ChatGPT be a certified accountant? Assessing the responses of ChatGPT for the professional access exam in PortugalPublication . Albuquerque, F.; Gomes dos Santos, P; Administrative SciencesPurpose: From an exploratory perspective, this paper aims to assess how well ChatGPT scores on 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 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.
- Can ChatGPT be a knowledgeable and accurate ethical accountant? Assessing the overall usefulness of ChatGPT’s answers to ethical dilemmasPublication . 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 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.
- Conservatism as a cultural accounting value: An empirical study from the perspective of chartered accountants and auditors in MozambiquePublication . Langa, E.; Albuquerque, F.The study aims to evaluate the potential influence of the cultural value of conservatism on the professional judgment of accountants and certified auditors of Mozambique, from the interpretation and application of the concepts underlying the International Accounting Standard (IAS) 37 of the International Accounting Standard Board (IASB). The study is supported by data from a questionnaire disseminated between July 2020 and February 2021. The answers of a sample of 364 professionals are analyzed. The McNemar and Chi-Square tests were used to analyze the results. The results allowed identifying the conservatism through the existence of significant differences in the interpretation and application of the concepts of assets and liabilities. Therefore, the study reasonably confirms the classification attributed by Gray (1988) to african countries where Mozambique is located. These results remained stable even after the analysis due to different demographic variables. Studies of this nature are not known in Portuguese-speaking African countries, where empirical research on the subject is still incipient.