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- Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and ParaibaPublication . Andrade, Álvaro; Sotomayor, Ana Maria; Rodrigues, JorgeThis study is based on the management model carried out by Companhia Geral de Comércio de Pernambuco e Paraíba — CGCPP (General Company of Commerce of Pernambuco and Paraiba), founded in 1759 by the government of the Marquis of Pombal, for the exclusive trade rights in Brazil between the kingdom of Portugal and the captaincies of Pernambuco and Paraíba. The results of this research revealed that CGCPP’s management adopted policies and practices of governance structure similars to the current ones, focused on ethics and transparency, aiming at the security of shareholders and the well-being of Captaincies. This survey also brought to light that the monitoring of CGCPP’s internal control system was carried out through accounting reports issued by its “Contadoria” (Accounting department), and were subject to systematic review by its Inspection of Accounts unit, whose the assignments in the Company were similar to those of an internal audit. The main objectives of this accounting review were to ensure the safety of internal controls of the GCPP and to detect possible irregularities for immediate correction and adjustments, thus allowing the regular flow of operations of the Company.
- COVID-19’s Implications for accounting courses’ competence development: the case of PortugalPublication . Domingos, Alexandra; Sarmento, ManuelaOver 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.
- Exploring ChatGPT’s capabilities in solving accounting standards problems: the case of IAS 37Publication . Albuquerque, F.; Gomes dos Santos, P.Using a quasi-experimental method and content analysis as a technique, this study tests ChatGPT, in its version 4, by assessing its textual characteristics and overall understanding regarding the recognition criteria of provisions under International Accounting Standards (IAS) 37, as issued by the International Accounting Standards Board (IASB). For this purpose, it uses a set of questions (input) from the IASB’s illustrative examples to compare the answers (output) from IASB and ChatGPT in two distinct strategies: with and without prompting. The findings indicate that ChatGPT’s answers are wordier, have higher magnitude levels, and are more predominantly inserted in Business and Finance. The no-prompting strategy is globally more negative and subjective, while the prompting one improves the answers’ focus and readability, also presenting more diverse tones in its textual characteristics, similar to what was found in the IASB’s answers. However, some answers were not globally accurate in both strategies. These findings provide insights into how ChatGPT, as one of the most disseminated artificial intelligence tools, can be used by accounting professionals and educators, being aware of the potential risks and benefits from both strategies underlying this experiment. Then, by considering those aspects, practitioners, including accountants and managers, but also investors can use it to understand the matters and issues under assessment in a given situation, as well as the sources to consider when preparing financial statements or making a decision. Academics can also use it to open up discussions and promote students’ critical thinking skills in a classroom environment.
- Recent trends in accounting and information system research: a literature review using textual analysis toolsPublication . Albuquerque, Fábio; Gomes dos Santos, PaulaAccounting has been evolving to follow the latest economic, political, social, and technolog ical developments. Therefore, there is a need for researchers to also include in their research agenda the emerging topics in the accounting area. This exploratory paper selects technological matters in accounting as its research object, proposing a literature review that uses archival research as a method and content analysis as a technique. Using different tools for the assessment of qualitative data, this content analysis provides a summary of those papers, such as their main topics, most frequent words, and cluster analysis. A top journal was used as the source of information, namely The International Journal of Accounting Information Systems, given its scope, which links accounting and technological matters. Data from 2000 to 2022 was selected to provide an evolutive analysis since the beginning of this century, with a particular focus on the latest period. The findings indicate that the recent discussions and trending topics in accounting, including matters such as international regulation, the sustainable perspective in accounting, as well as new methods, channels, and processes for improving the entities’ auditing and reporting, have increased their relevance and influence, enriching the debate and future perspectives in combination with the use of new technologies. Therefore, this seems to be a path to follow as an avenue for future research. Notwithstanding, emerging technologies as a research topic seem to be slower or less evident than their apparent development in the accounting area. The findings from this paper are limited to a single journal and, therefore, this limitation must be considered in the context of those conclusions. Notwithstanding, its proposed analysis may con tribute to the profession, academia, and the scientific community overall, enabling the identification of the state of the art of literature in the technological area of accounting.
- A systematic literature review on the role played by sustainability matters in the educational environmentPublication . Albuquerque, F.; Gomes dos Santos, PGiven the recent developments in sustainability reporting frameworks, this paper aims to systematically review the research on sustainability matters concerning its implementation in the educational area within the accounting-related courses or higher education institutions overall from a more comprehensive scope of analysis. For this purpose, a systematic literature review combined with a bibliometric analysis was applied, using the Scopus database to collect the papers published in this century (since 2000 onwards). The final sample is comprised of 56 papers, covering different clusters of analysis. The findings indicate an increase in sustainability publications, which aligns with the growing relevance of such issues worldwide. In recent years, studies with practical applications and a more diverse set of methodologies have increased instead of the initial focus on theoretical essays and analyses. Nevertheless, there are still some gaps that can serve as avenues for future research, regarding, for instance, the papers’ geographical scope, thematic area and methodologies proposed. This study expands to further topics not found in the literature such as what the classical social science theories have been proposed for evaluation, and the main results/ conclusions the studies have reached. Finally, it suggests avenues for future research from the identified gaps and then contributes to the literature.
- Technological skills: perspective of Portuguese higher education students and expectations of employersPublication . Marques, Filipe; Domingos, Alexandra; Jorge, AnaEste artigo analisa se as competências tecnológicas desenvolvidas pelos estudantes finalistas dos cursos de 1.º ciclo de estudos em Contabilidade, do ensino superior politécnico público português, correspondem às expectativas das entidades empregadoras, identificando possíveis diferenças significativas de opiniões. Através de testes paramétricos, verificou-se que tanto os estudantes como as entidades empregadoras consideram que o Excel, os Softwares de comunicação e o Microsoft Office são as competências mais desenvolvidas ao longo do percurso de formação. Verificaram-se divergências de perceção nas competências Microsoft Office, Cloud Computing, CRM, ERP, Business Intelligence, Cibersegurança, Blockchain, Predictive Analysis, Modelação de dados, XBRL e Data Science.