Mission and Objectives
The Research Centre on Accounting and Taxation (CICF) is a scientific research unit, established in March 30, 2007 by resolution of the Scientific Council of the School of Management at the Polytechnic Institute of Cávado and Ave (IPCA), which studies the areas of Accounting and Taxation, integrated in the School of Management (ESG) of IPCA.
The CICF's mission is to contribute to the knowledge in the scientific areas of accounting and taxation, through the production of quality applied research and the dissemination and transfer of knowledge to society.
The creation and dynamization of the CICF has allowed the consolidation of the research produced in the areas of Accounting and Taxation. With the relations established between the CICF and other national and international scientific research institutions, it's intended to foster and improve the scientific research applied to the national context.
The CICF also intends to maintain permanent contact with economic agents, emphasizing the realization of applied research projects to local regions. Cooperative relationships with public and private organizations for the development of these projects are maintained.
It is a further strategic objective of the CICF to maintain a relationship of cooperation and interaction with professional Portuguese associations that represent the area of Accounting and Taxation, namely the Portuguese Board of Chartered Accountants (OTOC), the Portuguese Board of Chartered Certified Accountants (OROC) and the Portuguese Association of Tax Inspectors (APIT), among others.
The CICF's strategic objectives can be summarized as follows:
• Develop R&D activities in the accounting and taxation fields engaged on the strategic partnership with national and international institutions;
• Promote the interdisciplinary of scientific and applied research and contribute to the advanced training in the accounting and taxation domains;
• Produce R&D activities and results with the contribution of both academics and practitioners, in accordance with the CICF mission;
• Contribute to reduce the gap between the theory and the practice of the accounting and the taxation systems, focusing on methodologies more oriented to applied research;
• Promote the diffusion and knowledge transfer activities among the business and academic world;
• Publish the research outputs in high quality scientific journals (for diffusion in the academic world), in national journals for a diffusion oriented to the Portuguese business context; on books and book chapters with an international circulation and also on reports and technical books for a more practical contribution.
• Incentive the effective members to present their research outputs on international and national events on the accounting and taxation domains (conferences, congresses, seminars, workshops, etc.).
• Develop projects targeted to the entrepreneurial world, through partnerships with enterprises and organizations;
With the aim of promoting interdisciplinary research in partnership with other institutions, the CICF is composed of a multidisciplinary team, integrating scientific areas of PhD members of the Center, with a bond with IPCA and 9 more Portuguese institutions of higher education. Regions of the North, Centre and Lisbon are represented. This collaboration creates synergies and competitive advantages to the business region and to the national and international research in the areas of accounting and taxation, promoting partnerships with local, national and international agents, and enhancing effective rationalization of existing resources, in favor of continuing the mission and strategic objectives of the CICF.
Note that this Centre will contribute significantly to affirm and sustain the strategic bet that has been made by Portuguese governments, and by the OECD countries, on increasing advanced education and quality research held in the areas of accounting and taxation with a view to the promotion of transparency, accountability and the quality of financial and non-financial information on the organizational performance.
In order to promote applied research and deepen knowledge in the most relevant and emerging topics in the areas of accounting and taxation, adding value in nuclear areas of the Centre, this is structured in four research groups: (1) Public accounting, (2) Accounting and Social Responsibility, (3) Financial and Management accounting and (4) Taxation. We can highlight the main research objectives to be followed by these research groups:
• Promote transparency, accountability and the quality of performance information for different users and purposes;
• Contribute to sustainability and social responsibility of organizations focusing on the production of information in a triple perspective (triple bottom line): economic, social and environmental;
• Contribute to knowledge on the ontology accounting procedures;
• Understand and contribute to reduce the gap between theory and practice of management accounting and control systems.
• Promote a multidisciplinary approach among the different legal, fiscal and accounting areas;
• Contribute to the discussion and public debate on accounting and tax policy (tax and accounting policy), in the national context, whether in the international context, with the territorial and strategic vision of the regions of influence of CICF and the vision of the business fabric of small and medium-sized (SMEs).