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- 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.
- 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.