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- O reconhecimento das despesas com investigação e desenvolvimento (I&D) no SNC-AP e no SEC 2010Publication . Marques, Ana Cristina Lino; Gomes Dos Santos, PaulaSistema de Normalização Contabilística para as Administrações Públicas (SNC-AP), publicado pelo Decreto-Lei n.o 192/2015, de 11 de setembro, propõe-se aumentar o alinhamento entre a contabilidade pública e as contas nacionais. Assim, o artigo 6.o daquele diploma estabelece que o SNC-AP proporciona informação para a preparação das contas de acordo com o Sistema Europeu de Contas Nacionais e Regionais (SEC). No presente artigo, apresenta-se o reconhecimento das despesas com investigação e desenvolvimento (I&D) no âmbito da norma de contabilidade pública (NCP) 3 e do SEC 2010, de modo a perceber se a informação proporcionada está alinhada entre os dois normativos.
- The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European UnionPublication . Gomes Dos Santos, Paula; Albuquerque, Fábio; Rodrigues, Maria Albertina; Almeida, Ana: This paper investigates the variables that may explain the views of stakeholders regarding the need for a simplified non-financial reporting (NFR) standard for small and medium-sized enterprises (SMEs) in the European Union (EU) and whether this standard should be mandatory or voluntary. This paper uses, as a source, 588 answers provided by different groups of stakeholders within the process of public consultation conducted by the EU, from February to June 2020, concerning possible revisions to the provisions of the Directive on NFR. The findings showed that the most consensual attribute that probably explains the views of stakeholders on this matter is the importance attributed by them to the concepts of comparability, reliability, and relevance. From the stakeholders’ perspective, this topic may also be explained by the users’ needs. Notwithstanding, its importance may differ, depending on the type of user. These findings are relevant within the process of developing an NFR model applicable to SMEs based on a mandatory standard, providing evidence that regulators and standard-setters should consider the qualitative characteristics of non-financial information as well as the needs of various stakeholders within this process.
- 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.
- Resumo das II Jornadas Internacionais de Investigação em RelatoPublication . Martinho, Carla; Albuquerque, Fábio; Gentil, Fernando; Anjos, Luiz; Gomes Dos Santos, PaulaAs Jornadas Internacionais de Investigação em Relato (JIIR) constituem um evento que destaca a parceria transatlântica entre o Instituto Superior de Contabilidade e Administração de Lisboa (ISCAL) do Instituto Politécnico de Lisboa (IPL) e o Programa de Pós-graduação em Ciências Contábeis da Universidade Federal de Pernambuco (PPGCC-UFPE). Apesar dos tempos difíceis que atravessamos, o evento chegou à sua segunda edição (II JIIR 2021), renovando o sucesso da edição anterior. Em 2021, a parceria entre o ISCAL e o PPGCC-UFPE foi reforçada com o relançamento oficial, durante o evento, da Revista de Informação Contábil (RIC), com uma segunda designação que a reposiciona no cenário internacional: International Journal of Accounting and Reporting (IJAR). Esta edição contou com os habituais projetos de estudantes, discutidos pelos investigadores das duas instituições (ISCAL e UFPE), tendo sido apresentados trabalhos de estudantes de outras instituições de ensino superior. Destaca-se, como novidade da II JIIR, a presença da Professora Fernanda Sauerbronn, Professora Associada na Universidade Federal do Rio de Janeiro.
- Sustainability Assessment of Portuguese Local Governments (2009 to 2017): Accounting Information and Public GovernancePublication . Gomes Dos Santos, Paula; Martinho, CarlaPublic governance must ensure financial sustainability. This investigation aims to assess Portuguese local governments financial sustainability as the ability to service the upcoming obligations in commercial transactions (under the Late Payment Directive framework) and to study if accounting information enables public local governance with greater transparency and accountability about their financial sustainability. The study will focus on the 308 Portuguese local governments from 2009 to 2017. The number of local governments with average payment periods (PMPs) within 30 days had an increasing tendency. However, their adjusted average payment periods greatly exceed the 30 days, which means limited financial sustainability. In 2017, only 29% of the local governments have an adjusted PMP within 30 days against the 63% if it is used the officials PMPs. Therefore, accounting information does not enable public governance with greater transparency and accountability about Portuguese local government financial sustainability.
- Russia-Ukraine war disclosures by energy-related european sectorsPublication . Albuquerque, Fábio; Gomes dos Santos, PaulaA military conflict was restarted in March 2022 when Russia invaded Ukraine. Energy-related European entities could be adversely affected by this event due to Europe's dependence on Russian energy imports. This exploratory paper evaluates the disclosures made by listed European entities in the energy sector regarding Russian aggression in Ukraine in 2022, taking into account that the impacts of this event must be reported under the International Accounting Standard (IAS) 10.
- A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectorsPublication . Albuquerque, Fábio; Gomes dos Santos, PaulaRussia 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.
- Does the average payment period play a relevant role in explaining the portuguese municipalities’ financial distress?Publication . Gomes dos Santos, Paula; Albuquerque, FábioThe 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.
- Strengths and weaknesses of emergency remote teaching in higher education from the students’ perspective: the Portuguese casePublication . Albuquerque, Fábio; Gomes dos Santos, Paula; Martinho, CarlaMotivated by the COVID-19 pandemic, most students of higher education institutions (HEIs) in Portugal experienced online learning from March 2020 to July 2020. Based on the answers obtained from students to a set of two open questions included in a questionnaire, this article aims to identify the positive (strengths) and negative (weaknesses) aspects of online learning during this period, which is also known as emergency remote teaching (ERT). A total of 2,107 valid answers were gathered. Issues related to comfort and time management were the topics most frequently mentioned by students as strengths, particularly for those who are simultaneously workers. In contrast, the assessments, interaction, and self-confidence comprised the set of the most frequently mentioned by students as weaknesses. In this latter context, the most evident differences were found by age, type of course, and students’ status. The breakdown by gender did not show any relevant difference, regardless of the item under analysis. These findings may be useful for decision-makers to plan their actions, particularly regarding the new challenges for the future of higher education programs. Those actions may include the options regarding the most proper learning model among face-to-face, online, or blended learning by case, as well as the measures to improve the overall quality of the online learning to increase the students’ satisfaction.
- 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.