Public Accounting

Permanent members

Maria José Fernandes

Research Interests:

Accounting and Public Accounting and Management Information Systems

Curriculum brief: PhD in Business Sciences from the University of Santiago de Compostela and Aggregated in Management from the Superior Institute of Economics and Management (ISEG) of the Technical University of Lisbon.
President of the Polytechnic Institute of Cávado and Ave (IPCA).
Main Coordinator Professor of the IPCAs High School of Management.
Teaches curricular units in the area of ​​Public Accounting at undergraduate and graduate levels.
Author of several national and international publications in scientific journals and academic research papers presented at several national and international congresses.
Member of the Board of Directors of the Order of Chartered Accountants (4th vowel).
Director of the Research Center in Accounting and Taxation of IPCA (2008 to 2017).

Institution: Polytechnical Institute of Cávado and Ave

E-mail:




Publications

books

Anuário Financeiro dos Municípios Portugueses 2016

Date of publication: 2017

Anuário Financeiro dos Municípios Portugueses 2015

Date of publication: 2016

Anuário Financeiro das Freguesias Portugueses - 2014, OCC edition

Date of publication: 2015

“Anuário Financeiro dos Municípios Portugueses – 2013”, edições OTOC

Date of publication: 2014

“Anuário Financeiro dos Municípios Portugueses – 2011 e 2012”, edições OTOC, 2013

Date of publication: 2013

”Setor Empresarial Local - Atualização do Anuário Financeiro dos Municípios Portugueses 2011 e 2012”, edições OTOC, 2013

Date of publication: 2013

Anuário Financeiro dos Municípios Portugueses - 2010; edições OTOC

Date of publication: 2012

Anuário do Setor Empresarial do Estado - 2011; edições OTOC. (inclui Setor Empresarial Regional)

Date of publication: 2012

Anuário Financeiro dos Municípios Portugueses - 2009

Date of publication: 2011

Anuário do Sector Empresarial do Estado - 2009 e 2010

Date of publication: 2011

“Conformity and Diversity of Accounting and Financial Reporting in Portuguese Local Government”. Rowan Jones (ed.); Public Sector Accounting, SAGE Library in Accounting and Finance, Vol. 4, pp. 9-24, Junho de 2011

Date of publication: 2011

Anuário Financeiro dos Municípios Portugueses - 2010

Date of publication: 2010

Anuário Financeiro dos Municípios Portugueses - 2007. Edição própria, publicação da Câmara dos Técnicos Oficiais de Contas (CTOC).

Date of publication: 2009

Anuário Financeiro dos Municípios Portugueses - 2006

Date of publication: 2008

Book Chapters

The Influence of Accounting Information in the Re-Election of the Mayors in Portugal. In A. Ferreira, G. Azevedo, J. Oliveira, & R. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 108-131). Hershey, PA: IGI Global. doi:10.4018/978-1-4666-9803-1.ch006

Date of publication: 2016

"The Influence of Accounting Information in the Re-election of the Mayors in Portugal"; in Global Perspectives on Risk Management and Accounting in the Public Sector, IGI Global. (in press)

Date of publication: 2015

“Measuring Portuguese Local Government Relative Efficiency: a re-analysis”, in Susana Jorge (ed.), Implementing Reforms in Public Sector Accounting, Coimbra University Press, 517pp., 2008

Date of publication: 2008

Indexed journals with peer review

"The international harmonization process of public accounting in Portugal: the perspective of different stakeholders". International Journal of Public Administration, Vol. 38, Nº 4, pp. 268-281.

Date of publication: 2015

"The main determinants of the use of the Cost Accounting System in Portuguese local governments". Financial Accountability and Management, Vol. 28, Nº 3, pp. 306-334

Date of publication: 2012

Journals with peer review

“Impacto da Informação Contabilística na Reeleição dos Autarcas Portugueses”. Portuguese Journal of Accounting and Management, vol. 17, Nov., pp. 41-87.

Date of publication: 2015

"Uso e utilidade da contabilidade de custos para a gestão autárquica". Revista del Instituto Internacional de Custos, Nº 8, Enero/Junio, pp. 73-92

Date of publication: 2011

"Desenvolvimentos da Contabilidade Pública em Portugal". Revista Enfoques: Ciencia Política y Administración Pública; Facultad de Ciencia Política y Administración Pública - Universidad Central de Chile;Vol VII n.º11 pág 157 a 190

Date of publication: 2009

“Determinantes da adopção e desenvolvimento do Sistema de Contabilidade de Custos nos municípios Portugueses”. Revista Contabilidade e Gestão - Revista Científica da Ordem dos Técnicos Oficiais de Contas, No.8: pp.11-42

Date of publication: 2009

“From cash to accruals in Portuguese local government accounting: what has truly changed”, a publicar na Tékhne – Revista de Estudos Politécnicos (Polytechnic Studies Review), Dezembro de 2008

Date of publication: 2008

Congress

The relationship between NPM orientation, use of PM practices and organizational performance: evidence from Portuguese government agencies. In 9th EIASM Conference, Lisboa, Portugal, 6-8 setembro, 2016.

Date of publication: 2016

Impacto da informação contabilística e dos fatores socioeconómicos na reeleição dos autarcas Portugueses. Paper presented at the I Congresso Internacional de Contabilidade Pública, Setúbal, Portugal, May.

Date of publication: 2016

The impact of accounting information in the re-election of portuguese mayors. Paper presented at the 9th International EIASM Public Sector Conference, ISCTE, Lisboa, Portugal, September.

Date of publication: 2016

A Transparência e o uso das TIC nas Freguesias Portuguesas. Paper presented at the I Congresso Internacional de Contabilidade Pública, Setúbal, Portugal, May.

Date of publication: 2016

A Reorganização Administrativa do Território das freguesias: O Caso do Distrito de Braga. Paper presented at the I Congresso Internacional de Contabilidade Pública, Setúbal, Portugal, May.

Date of publication: 2016

As consequências da adopção das normas internacionais de contabilidade pública na contabilidade de custos: o caso português. In XXII Congresso Brasileiro de Custos, Foz do Iguaço, Brasil, 11-13 Nov. 2015.

Date of publication: 2015

O balanced scorecard no setor público: Perspetiva do consultor de gestão. In V Congresso dos TOC, Lisboa, 17-18 Set. 2015.

Date of publication: 2015

O processo de harmonização internacional da contabilidade pública em Portugal: A perspetiva de diferentes stakeholders. In V Congresso dos TOC, Lisboa, 17-18 Set. 2015.

Date of publication: 2015

Use of performance information by local politicians: a field study in the Portuguese context. In 15th Biennial CIGAL Conference, Malta, Itália, 4-5 Junho 2015

Date of publication: 2015

Impacto da Informação Contabilística na Reeleição do Autarca. In XIV Conferência GRUDIS, Braga, Portugal, 25 Jan. 2015

Date of publication: 2015

O balanced scorecard no setor público: Contributo do consultor de gestão. In XV Congresso Internacional de Contabilidade e Auditoria, Coimbra, 11-12 Jun. 2015.

Date of publication: 2015

“The Internationally Standardized process of Public Accounting: The Perspective of different Stakeholders in Portugal”, EGPA XII Permanent Study Group Workshop “Public Sector Financial Management”, Lisboa, 8 e 9 de Maio

Date of publication: 2014

"Toward the internationally standardized process of public accounting: the perspective of diferente stakeholders in Portugal", 8th International EIASM Public Setor Conference, Edinburgh, Reino Unido, 2 a 4 de setembro de 2014.

Date of publication: 2014

“Adoção do Balanced Scorecard no Setor Público: perspetiva do consultor de gestão”, XVI Encontro AECA, Leiria, 25 e 26 de setembro.

Date of publication: 2014

"Uso de informação de desempenho pelos políticos locais na avaliação de desempenho dos dirigentes: estudos de caso", XIII Congresso Internacional de Custos, Porto, 18 e 19 de abril de 2013

Date of publication: 2013

"Performance management framework: the fit between PM framework adopted in Portuguese local government and the Otley's framework", 14th Biennial CIGAR Conference, Birmingham, United Kingdom, 2 a 4 de setembro de 2013

Date of publication: 2013

"Os preços de transferência na perspetiva da gestão Modelos de custos versos Modelos de Mercado e Negociação - Estudo de Caso", XIII Congresso Internacional de Custos, Porto, 18 e 19 de abril de 2013

Date of publication: 2013

"O papel dos consultores de gestão no processo de adoção do Balanced Scorecard no setor publico", XIV Congresso Internacional de Contabilidade e Auditoria: A contabilidade pública como fator de transparência, Lisboa, 10 e 11 de outubro de 2013

Date of publication: 2013

"The fit between PMS adopted in Portuguese local government and the Otley's performance management framework". VII International Conference on Accounting, Auditing and Management in Public Sector Reforms, Milão, Itália. 4 a 6 de Setembro

Date of publication: 2012

"Accounting information and voters' behaviour: empirical research in Portuguese Municipalities". XIV Encontro da AECA, Ofir, Portugal, 14 a 16 de Setembro.

Date of publication: 2012

"Use of Quantitative Performance Information in Top Managers' Performance Evaluation: Case Studies in Three Portuguese Municipalities", 33rd Annual Congress of the European Accounting Association, Roma, Itália, 20 a 22 de Abril de 2011

Date of publication: 2011

"Toward the use of quantitative performance information by politicians in top managers' performance evaluation: case studies in three larger Portuguese municipalities", 8th ENROAC Conference, Lisboa, Portugal, 1 a 3 de Junho de 2011

Date of publication: 2011

Accounting information and voters' behaviour: empirical research in Portuguese municipalities", 13th Biennial CIGAR Conference, Ghent, Bélgica, 9 e 10 de Junho de 2011.

Date of publication: 2011

"The relationship between the organizational context, performance management practices and performance: an empirical investigation using a moderating approach", 13th Biennial CIGAR Conference, Ghent, Bélgica, 9 e 10 de Junho de 2011

Date of publication: 2011

The use of results-oriented performance information by local elected politicians in top managers' performance evaluation: case studies. Comunicação apresentada no 6th International Conference on

Date of publication: 2010

Influence of contextual and technical factors on the activity and output-based cost system use: evidence from Portuguese Local Government. Comunicação apresentada no 33º Congresso Anual

Date of publication: 2010

A influência do Sistema de Contabilidade Autárquica no Escrutínio dos Municípios Portugueses: estudo empírico. Comunicação apresentada no XIV Encuentro da ASEPUC, realizado de 2 a 4 de Junho

Date of publication: 2010

"Explaining Management Accounting Change in Portuguese Local Government: a multi theoretical approach". 12th Biennial CIGAR Conference, Modena, Itália, 27-29 Maio

Date of publication: 2009

"Desenvolvimento do Sistema de Contabilidade de Custos nos municípios Portugueses". XI Congresso Internacional de Custos, Patagónia, Argentina, 15-19 de Setembro

Date of publication: 2009

"Does Accounting Compliance Improve Financial Performance? An Econometric analysis of Portuguese Local Government", European Group of Public Accounting (EGPA) Conference, Rotterdam, The Netherlands, 3-6 September

Date of publication: 2008

"Análise orçamental dos municípios portugueses: situação entre 2005 e 2006", 6º Congresso Nacional da Administração Pública, Instituto Nacional de Administração, Lisboa, 29 e 30 de Outubro

Date of publication: 2008

João Carvalho

Research Interests:

Public Accouting

Curriculum brief: PhD in Accounting and Finance and aggregated in Accounting by University of Minho.
Member of the Public Accounting Standardisation Committee of CNC.
President of the Public Accounting College of the Order of Certified Accountants (OCC).
Co-author of several books, including: "POCAL Comentado", "POC-Educação Explicado"; "Casos Práticos de Contabilidade Pública".
Author of several national and internacional publications in scientific journals and academic research presented in several national and international conferences.

Institution: Polytechnical Institute of Cávado and Ave

E-mail:




Publications

books

Anuário Financeiro dos Municípios Portugueses 2016

Date of publication: 2017

Anuário Financeiro dos Municípios Portugueses 2015

Date of publication: 2016

Anuário Financeiro das Freguesias Portugueses - 2014, OCC edition

Date of publication: 2015

“Anuário Financeiro dos Municípios Portugueses – 2013”, edições OTOC

Date of publication: 2014

“Anuário Financeiro dos Municípios Portugueses – 2011 e 2012”, edições OTOC, 2013

Date of publication: 2013

”Setor Empresarial Local - Atualização do Anuário Financeiro dos Municípios Portugueses 2011 e 2012”, edições OTOC, 2013

Date of publication: 2013

Anuário Financeiro dos Municípios Portugueses - 2010; edições OTOC

Date of publication: 2012

Anuário do Setor Empresarial do Estado - 2011; edições OTOC. (inclui Setor Empresarial Regional)

Date of publication: 2012

"Lei dos compromissos e Pagamentos em Atraso Explicada". Editado pelo Instituto Politécnico do Cávado e Ave

Date of publication: 2012

Anuário Financeiro dos Municípios Portugueses - 2009

Date of publication: 2011

Anuário do Sector Empresarial do Estado - 2009 e 2010

Date of publication: 2011

“Conformity and Diversity of Accounting and Financial Reporting in Portuguese Local Government”. Rowan Jones (ed.); Public Sector Accounting, SAGE Library in Accounting and Finance, Vol. 4, pp. 9-24, Junho de 2011

Date of publication: 2011

Anuário Financeiro dos Municípios Portugueses - 2010

Date of publication: 2010

Anuário Financeiro dos Municípios Portugueses - 2007. Edição própria, publicação da Câmara dos Técnicos Oficiais de Contas (CTOC).

Date of publication: 2009

Balanced Scorecard Aplicado à Administração Pública

Date of publication: 2008

Anuário Financeiro dos Municípios Portugueses - 2006

Date of publication: 2008

Book Chapters

Determinants of the Design and Use of PMS in Portuguese Government Agencies: A Complementary Theoretical Approach. In A. Ferreira, G. Azevedo, J. Oliveira, & R. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 320-345). Hershey, PA: IGI Global. doi:10.4018/978-1-4666-9803-1.ch016

Date of publication: 2016

”Use of Performance Measurement in the Public Sector: the case of the police service”, in Susana Jorge (ed.), Implementing Reforms in Public Sector Accounting, Coimbra University Press, 517pp., 2008

Date of publication: 2008

“Measuring Portuguese Local Government Relative Efficiency: a re-analysis”, in Susana Jorge (ed.), Implementing Reforms in Public Sector Accounting, Coimbra University Press, 517pp., 2008

Date of publication: 2008

Indexed journals with peer review

Impact of PMS on organizational performance and moderating effects of context. International Journal of Productivity and Performance Management, 66(4), 517-538. doi: 10.1108/IJPPM-03-2016-0057

Date of publication: 2017

"The international harmonization process of public accounting in Portugal: the perspective of different stakeholders". International Journal of Public Administration, Vol. 38, Nº 4, pp. 268-281.

Date of publication: 2015

"Earnings Management Around Zero: a Motivation to Local Politician Signalling Competence". Public Management Review, Vol. 15, Nº 5, pp. 657-686

Date of publication: 2013

"The main determinants of the use of the Cost Accounting System in Portuguese local governments". Financial Accountability and Management, Vol. 28, Nº 3, pp. 306-334

Date of publication: 2012

Journals with peer review

"The Contribution of Accounting for the Definition of Performance Indicators: The Case of Higher Education Institutions". Journal of Modern Accounting and Auditing, Vol. 8, Nº 4, pp. 537-548

Date of publication: 2012

"Uso e utilidade da contabilidade de custos para a gestão autárquica". Revista del Instituto Internacional de Custos, Nº 8, Enero/Junio, pp. 73-92

Date of publication: 2011

"O Balanced Scorecard como Instrumento de Medida de Desempenho das Forças Policiais - Estudo de Casos". Global Economics and Management Review, 15 (2), Setembro: 91-114

Date of publication: 2010

“A Contabilidade Analítica ou de Custos no sector público administrativo”, Revista da Câmara dos Técnicos Oficiais de Contas, Março, Ano VIII, n.º 96, pp. 30-41

Date of publication: 2008

“From cash to accruals in Portuguese local government accounting: what has truly changed”, a publicar na Tékhne – Revista de Estudos Politécnicos (Polytechnic Studies Review), Dezembro de 2008

Date of publication: 2008

Congress

The relationship between NPM orientation, use of PM practices and organizational performance: evidence from Portuguese government agencies. In 9th EIASM Conference, Lisboa, Portugal, 6-8 setembro, 2016.

Date of publication: 2016

A Transparência e o uso das TIC nas Freguesias Portuguesas. Paper presented at the I Congresso Internacional de Contabilidade Pública, Setúbal, Portugal, May.

Date of publication: 2016

As consequências da adopção das normas internacionais de contabilidade pública na contabilidade de custos: o caso português. In XXII Congresso Brasileiro de Custos, Foz do Iguaço, Brasil, 11-13 Nov. 2015.

Date of publication: 2015

O processo de harmonização internacional da contabilidade pública em Portugal: A perspetiva de diferentes stakeholders. In V Congresso dos TOC, Lisboa, 17-18 Set. 2015.

Date of publication: 2015

Use of performance information by local politicians: a field study in the Portuguese context. In 15th Biennial CIGAL Conference, Malta, Itália, 4-5 Junho 2015

Date of publication: 2015

“The Internationally Standardized process of Public Accounting: The Perspective of different Stakeholders in Portugal”, EGPA XII Permanent Study Group Workshop “Public Sector Financial Management”, Lisboa, 8 e 9 de Maio

Date of publication: 2014

"Toward the internationally standardized process of public accounting: the perspective of diferente stakeholders in Portugal", 8th International EIASM Public Setor Conference, Edinburgh, Reino Unido, 2 a 4 de setembro de 2014.

Date of publication: 2014

"Performance management framework: the fit between PM framework adopted in Portuguese local government and the Otley's framework", 14th Biennial CIGAR Conference, Birmingham, United Kingdom, 2 a 4 de setembro de 2013

Date of publication: 2013

"Relationship between NPM, the use of PM Practices and the Organizational Performance: empirical evidence from Government Agencies", III INBAM Conference, Lisboa, 17 a 19 de junho de 2013

Date of publication: 2013

"The fit between PMS adopted in Portuguese local government and the Otley's performance management framework". VII International Conference on Accounting, Auditing and Management in Public Sector Reforms, Milão, Itália. 4 a 6 de Setembro

Date of publication: 2012

"The fit between performance management systems and the organizational context and its effects on public performance". VII International Conference on Accounting, Auditing and Management in Public Sector Reforms, Milão, Itália, 4 a 6 de Setembro

Date of publication: 2012

"Use of Quantitative Performance Information in Top Managers' Performance Evaluation: Case Studies in Three Portuguese Municipalities", 33rd Annual Congress of the European Accounting Association, Roma, Itália, 20 a 22 de Abril de 2011

Date of publication: 2011

"Toward the use of quantitative performance information by politicians in top managers' performance evaluation: case studies in three larger Portuguese municipalities", 8th ENROAC Conference, Lisboa, Portugal, 1 a 3 de Junho de 2011

Date of publication: 2011

"Performance consequences of performance measurement systems and the moderating effects of the organizational context", 8th ENROAC conference, June 1-3, Lisboa, Portugal, 1 a 3 de Junho de 2011

Date of publication: 2011

Relationship between performance measurement systems, agency 'characteristics and public performance: empirical evidence from Portuguese public agencies", 34th Annual Congress of the European Accounting Association, Roma, Itália. 20 a 22 de Abril de 2011

Date of publication: 2011

The use of results-oriented performance information by local elected politicians in top managers' performance evaluation: case studies. Comunicação apresentada no 6th International Conference on

Date of publication: 2010

Influence of contextual and technical factors on the activity and output-based cost system use: evidence from Portuguese Local Government. Comunicação apresentada no 33º Congresso Anual

Date of publication: 2010

Effects of performance measurement practices on public performance: evidence from Portuguese government agencies and departments. Comunicação apresentada no 32nd EGPA Annual Conference: Temporalit

Date of publication: 2010

Design and use of performance management systems in the public sector: influence of contingency and institutional theories. Comunicação apresentada no 6th International Conference on Accounting

Date of publication: 2010

"Explaining Management Accounting Change in Portuguese Local Government: a multi theoretical approach". 12th Biennial CIGAR Conference, Modena, Itália, 27-29 Maio

Date of publication: 2009

"Desenvolvimento do Sistema de Contabilidade de Custos nos municípios Portugueses". XI Congresso Internacional de Custos, Patagónia, Argentina, 15-19 de Setembro

Date of publication: 2009

"Does Accounting Compliance Improve Financial Performance? An Econometric analysis of Portuguese Local Government", European Group of Public Accounting (EGPA) Conference, Rotterdam, The Netherlands, 3-6 September

Date of publication: 2008

"Análise orçamental dos municípios portugueses: situação entre 2005 e 2006", 6º Congresso Nacional da Administração Pública, Instituto Nacional de Administração, Lisboa, 29 e 30 de Outubro

Date of publication: 2008

"Aplicação às Juntas deFreguesia do Regime das Taxas das Autarquias Locais", comunicaçãoapresentada no auditório da AGERE, Município de Braga, 17 de Outubro,Braga.

Date of publication: 2008

"Uma Abordagem Multidimensional da Medida e Gestão do Desempenho da Administração Pública: Práticas Correntes e Limitações", 6º Congresso Nacional da Administração Pública, Lisboa, 29 e 30 de Outubro

Date of publication: 2008

"Medida e gestão do desempenho das organizações do sector público através do Balanced Scorecard: o caso da Polícia Municipal de Matosinhos", XIII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas (AECA), Aveiro, 25-26 de Setembro

Date of publication: 2008

"A Importância da Contabilidade de Gestão e da Demonstração dos Resultados por Funções para a Auditoria", XIII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas (AECA) - "Contabilidade: rumo ao futuro!", Aveiro, 25 e 26 de Setembro

Date of publication: 2008

Susana Catarino Rua

Research Interests:

Public Accounting; Financial Accounting

Curriculum brief: Professor of IPCA - High School of Management, since 1999. PhD in Management Sciences (Accounting) from the University of Vigo. Master in Management Sciences from the Faculty of Economics of Oporto. Has participated with several communications in national and international conferences and published papers in the areas of Public Accounting and Financial Accounting.

Institution: IPCA - High School of Management

E-mail:




Publications

books

Book Chapters

A mensuração dos ativos fixos tangíveis no âmbito privado e público em Portugal. Temáticas atuais em Gestão Financeira e Contabilidade, TMS Conference Series, 15-32.

Date of publication: 2016

"O reconhecimento dos ativos fixos tangíveis dos municípios portugueses: Do POCAL às NICSP do IPSASB", in Perspetivas Contemporâneas em Gestão Financeira e Contabilidade, Celísia Baptista, Marisol Correia, Margarida Jesus (Eds.), Vol. I, pp. 337-353.

Date of publication: 2014

Indexed journals with peer review

The recognition of public goods: The case of Portuguese municipalities. Intangible Capital, 12(1), 73-94. 

Date of publication: 2016

Journals with peer review

"A valoração dos bens de domínio público: o caso dos municípios portugueses". Revista Contabilidade e Gestão - Revista Científica da Ordem dos Técnicos Oficiais de Contas, Nº 12, pp. 9-35

Date of publication: 2012

Congress

O reconhecimento dos heritage assets: o caso dos municípios da sub-região Minho-Lima. In XV Congresso Internacional de Contabilidade e Auditoria: A Contabilidade e o interesse público, Coimbra, Portugal, 11-12 Jun. 2015.

Date of publication: 2015

El reconocimiento de los bienes de dominio público: el caso de los municípios portugueses. In VI Congrés Català de Comptabilitat i Direcció, ACCID, Barcelona, Espanha, 28-29 Maio 2015.

Date of publication: 2015

Do POCAL às NICSP do IPSASB: o reconhecimento dos bens de domínio público dos municípios portugueses. In XXV Jornadas Luso Espanholas de Gestão Científica, Ourense, Espanha, 5-6 Fev. 2015.

Date of publication: 2015

"O reconhecimento dos ativos fixos tangíveis no POCAL e nas NICSP do IPSASB: O caso dos municípios portugueses". XXIV Jornadas Luso Espanholas de Gestão Cientifica, Leiria, 6 a 8 de fevereiro.

Date of publication: 2014

"O reconhecimento dos Heritage Assets: Do POCAL às NICSP do IPSASB". XVI Encontro AECA, Leiria, 25 e 26 de setembro.

Date of publication: 2014

"O reconhecimento dos ativos fixos tangíveis dos municípios portugueses: Do POCAL às NICSP do IPSASB". TMS Algarve 2014 – Management Studies International Conference, Olhão (Algarve), 26 a 29 de novembro.

Date of publication: 2014

"A aplicação do custo histórico e do justo valor na valoração dos ativos fixos tangíveis dos municípios portugueses", V Congresso Catalão de Contabilidade e Direção sob organização da ACCID, Barcelona, 6 e 7 de junho de 2013

Date of publication: 2013

"Do POCAL às NICSP do IPSASB: o reconhecimento dos ativos fixos tangíveis dos municípios portugueses", XIV Congresso Internacional de Contabilidade e Auditoria: A Contabilidade pública como fator de transparência, Lisboa, 10 e 11 de outubro de 2013

Date of publication: 2013

"A problemática conceptual da contabilidade empresarial e pública - especial referência à valoração dos ativos fixos tangíveis e das propriedades de investimento". IV Congresso Catalão de Contabilidade e Direção, sob organização da ACCID, Barcelona, Espanha, 26 e 27 de Maio de 2011

Date of publication: 2011

O controverso reconhecimento dos activos públicos face à actual situação conceptual da Contabilidade Pública em Portugal e Espanha. Comunicação apresentada no XXIV Congresso Anual AEDEM, realizado de 9 a 11 de Junho, Santiago de Compostela

Date of publication: 2010

A problemática conceptual da contabilidade pública em Portugal e Espanha - especial referência ao reconhecimento dos activos públicos, XIV Encuentro ASEPUC, realizado de 2 a 4 de Junho, Coruña, Espanha

Date of publication: 2010

"A estrutura conceptual da contabilidade empresarial e pública - panorama português e internacional", III Congresso Catalão de Contabilidade e Direcção, realizado em Barcelona, sob organização da ACCID, nos dias 11 e 12 de Junho de 2009

Date of publication: 2009

"A estrutura conceptual da Contabilidade Empresarial e Pública em Portugal e o seu enquadramento nos normativos internacionais", XVIII Jornadas Luso-Espanholas de Gestão, Porto, 7 e 8 de Fevereiro

Date of publication: 2008

"Problemática e composição da estrutura conceptual da Contabilidade Empresarial e Pública - perspectiva Portuguesa e Internacional", XIII Encontro da Associação Espanhola de Contabilidade e Administração de Empresas (AECA) - "Contabilidade Rumo ao Futuro!", Aveiro, 25 e 26 de Setembro

Date of publication: 2008

Patrícia Gomes

Research Interests:

Public, Accounting and Performance Management in the Public Sector Accounting

Curriculum brief: Vice-President of the Polytechnic Institute of Cávado and Ave (IPCA). Assistant Professor of the Department of Accounting and Taxation at the High School of Management, IPCA. PhD in Accounting from the University of Minho. Editor of the scientific journal Tékhne - Review of Applied Management Studie. Articles referee in various international scientific journals. Author of several national and internacional publications in scientific journals and academic research presented in several national and international conferences.

Institution: Polytechnical Institute of Cávado and Ave

E-mail:




Publications

books

Anuário Financeiro das Freguesias Portugueses - 2014, OCC edition

Date of publication: 2015

Balanced Scorecard Aplicado à Administração Pública

Date of publication: 2008

Book Chapters

Determinants of the Design and Use of PMS in Portuguese Government Agencies: A Complementary Theoretical Approach. In A. Ferreira, G. Azevedo, J. Oliveira, & R. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 320-345). Hershey, PA: IGI Global. doi:10.4018/978-1-4666-9803-1.ch016

Date of publication: 2016

"Agencification in Latin countries: Portugal". Government Agencies: Practices and Lessons from 30 countries, edited by Koen Verhoest, Sandra van Thiel, Geert Bouckaert and Per Lagreid, Hampshire: Palgrave Macmillan, pp. 133-144

Date of publication: 2012

"Determinant factors of mandatory environmental reporting: the case of Portuguese primary metal and steel industry". Soft Computing in Management and Business Economics, Gil-Lafuente, Anna M.; Gil-Lafuente, Jaime; Merigó-Lindahl, José M. (Eds.), Springer Berlin Heidelberg, Vol. 286, pp 123-147

Date of publication: 2012

”Use of Performance Measurement in the Public Sector: the case of the police service”, in Susana Jorge (ed.), Implementing Reforms in Public Sector Accounting, Coimbra University Press, 517pp., 2008

Date of publication: 2008

Indexed journals with peer review

Impact of PMS on organizational performance and moderating effects of context. International Journal of Productivity and Performance Management, 66(4), 517-538. doi: 10.1108/IJPPM-03-2016-0057

Date of publication: 2017

"The international harmonization process of public accounting in Portugal: the perspective of different stakeholders". International Journal of Public Administration, Vol. 38, Nº 4, pp. 268-281.

Date of publication: 2015

"Performance Measurement and Management in Portuguese Law Enforcement: the case of the PSP". Public Money and Management, Vol. 33, Nº 1, pp. 31-38

Date of publication: 2013

"The main determinants of the use of the Cost Accounting System in Portuguese local governments". Financial Accountability and Management, Vol. 28, Nº 3, pp. 306-334

Date of publication: 2012

Journals with peer review

"Uso e utilidade da contabilidade de custos para a gestão autárquica". Revista del Instituto Internacional de Custos, Nº 8, Enero/Junio, pp. 73-92

Date of publication: 2011

"O Balanced Scorecard como Instrumento de Medida de Desempenho das Forças Policiais - Estudo de Casos". Global Economics and Management Review, 15 (2), Setembro: 91-114

Date of publication: 2010

Congress

The relationship between NPM orientation, use of PM practices and organizational performance: evidence from Portuguese government agencies. In 9th EIASM Conference, Lisboa, Portugal, 6-8 setembro, 2016.

Date of publication: 2016

Auditoria e Sistema de Controlo interno nas Instituições Públicas de Ensino Superior portuguesas. In XVII Encuentro AECA, Bragança, Portugal, 22 e 23 setembro, 2016.

Date of publication: 2016

Análise do Departamento de Auditoria interna nas Instituições Públicas de Ensino Superior portuguesas. In I Congresso Internacional de Contabilidade Pública, Setúbal, Portugal, 12 e 13 de maio, 2016.

Date of publication: 2016

A Transparência e o uso das TIC nas Freguesias Portuguesas. Paper presented at the I Congresso Internacional de Contabilidade Pública, Setúbal, Portugal, May.

Date of publication: 2016

As consequências da adopção das normas internacionais de contabilidade pública na contabilidade de custos: o caso português. In XXII Congresso Brasileiro de Custos, Foz do Iguaço, Brasil, 11-13 Nov. 2015.

Date of publication: 2015

O balanced scorecard no setor público: Perspetiva do consultor de gestão. In V Congresso dos TOC, Lisboa, 17-18 Set. 2015.

Date of publication: 2015

O processo de harmonização internacional da contabilidade pública em Portugal: A perspetiva de diferentes stakeholders. In V Congresso dos TOC, Lisboa, 17-18 Set. 2015.

Date of publication: 2015

Use of performance information by local politicians: a field study in the Portuguese context. In 15th Biennial CIGAL Conference, Malta, Itália, 4-5 Junho 2015

Date of publication: 2015

O balanced scorecard no setor público: Contributo do consultor de gestão. In XV Congresso Internacional de Contabilidade e Auditoria, Coimbra, 11-12 Jun. 2015.

Date of publication: 2015

“The Internationally Standardized process of Public Accounting: The Perspective of different Stakeholders in Portugal”, EGPA XII Permanent Study Group Workshop “Public Sector Financial Management”, Lisboa, 8 e 9 de Maio

Date of publication: 2014

"Toward the internationally standardized process of public accounting: the perspective of diferente stakeholders in Portugal", 8th International EIASM Public Setor Conference, Edinburgh, Reino Unido, 2 a 4 de setembro de 2014.

Date of publication: 2014

“Adoção do Balanced Scorecard no Setor Público: perspetiva do consultor de gestão”, XVI Encontro AECA, Leiria, 25 e 26 de setembro.

Date of publication: 2014

"Uso de informação de desempenho pelos políticos locais na avaliação de desempenho dos dirigentes: estudos de caso", XIII Congresso Internacional de Custos, Porto, 18 e 19 de abril de 2013

Date of publication: 2013

"Performance management framework: the fit between PM framework adopted in Portuguese local government and the Otley's framework", 14th Biennial CIGAR Conference, Birmingham, United Kingdom, 2 a 4 de setembro de 2013

Date of publication: 2013

"Relationship between NPM, the use of PM Practices and the Organizational Performance: empirical evidence from Government Agencies", III INBAM Conference, Lisboa, 17 a 19 de junho de 2013

Date of publication: 2013

"Fatores determinantes da opinião do auditor: estudo empírico das empresas portuguesas", XIV Congresso Internacional de Contabilidade e Auditoria: A contabilidade pública como fator de transparência, Lisboa, 10 e 11 de outubro de 2013

Date of publication: 2013

"O papel dos consultores de gestão no processo de adoção do Balanced Scorecard no setor publico", XIV Congresso Internacional de Contabilidade e Auditoria: A contabilidade pública como fator de transparência, Lisboa, 10 e 11 de outubro de 2013

Date of publication: 2013

"The fit between PMS adopted in Portuguese local government and the Otley's performance management framework". VII International Conference on Accounting, Auditing and Management in Public Sector Reforms, Milão, Itália. 4 a 6 de Setembro

Date of publication: 2012

"The fit between performance management systems and the organizational context and its effects on public performance". VII International Conference on Accounting, Auditing and Management in Public Sector Reforms, Milão, Itália, 4 a 6 de Setembro

Date of publication: 2012

"Accounting information and voters' behaviour: empirical research in Portuguese Municipalities". XIV Encontro da AECA, Ofir, Portugal, 14 a 16 de Setembro.

Date of publication: 2012

"Use of Quantitative Performance Information in Top Managers' Performance Evaluation: Case Studies in Three Portuguese Municipalities", 33rd Annual Congress of the European Accounting Association, Roma, Itália, 20 a 22 de Abril de 2011

Date of publication: 2011

"Toward the use of quantitative performance information by politicians in top managers' performance evaluation: case studies in three larger Portuguese municipalities", 8th ENROAC Conference, Lisboa, Portugal, 1 a 3 de Junho de 2011

Date of publication: 2011

Accounting information and voters' behaviour: empirical research in Portuguese municipalities", 13th Biennial CIGAR Conference, Ghent, Bélgica, 9 e 10 de Junho de 2011.

Date of publication: 2011

"The relationship between the organizational context, performance management practices and performance: an empirical investigation using a moderating approach", 13th Biennial CIGAR Conference, Ghent, Bélgica, 9 e 10 de Junho de 2011

Date of publication: 2011

"Performance consequences of performance measurement systems and the moderating effects of the organizational context", 8th ENROAC conference, June 1-3, Lisboa, Portugal, 1 a 3 de Junho de 2011

Date of publication: 2011

Relationship between performance measurement systems, agency 'characteristics and public performance: empirical evidence from Portuguese public agencies", 34th Annual Congress of the European Accounting Association, Roma, Itália. 20 a 22 de Abril de 2011

Date of publication: 2011

The use of results-oriented performance information by local elected politicians in top managers' performance evaluation: case studies. Comunicação apresentada no 6th International Conference on

Date of publication: 2010

Influence of contextual and technical factors on the activity and output-based cost system use: evidence from Portuguese Local Government. Comunicação apresentada no 33º Congresso Anual

Date of publication: 2010

Effects of performance measurement practices on public performance: evidence from Portuguese government agencies and departments. Comunicação apresentada no 32nd EGPA Annual Conference: Temporalit

Date of publication: 2010

A influência do Sistema de Contabilidade Autárquica no Escrutínio dos Municípios Portugueses: estudo empírico. Comunicação apresentada no XIV Encuentro da ASEPUC, realizado de 2 a 4 de Junho

Date of publication: 2010

Design and use of performance management systems in the public sector: influence of contingency and institutional theories. Comunicação apresentada no 6th International Conference on Accounting

Date of publication: 2010

"Explaining Management Accounting Change in Portuguese Local Government: a multi theoretical approach". 12th Biennial CIGAR Conference, Modena, Itália, 27-29 Maio

Date of publication: 2009

"Discussant do artigo intitulado 'Exploring the gap between accounting regulations and practices in the Italian municipalities", 12th biennial CIGAR Conference, Modena, Itália, 27-29 Maio, sobre o tema "New Challenges for Public Sector Accounting"

Date of publication: 2009

"Desenvolvimento do Sistema de Contabilidade de Custos nos municípios Portugueses". XI Congresso Internacional de Custos, Patagónia, Argentina, 15-19 de Setembro

Date of publication: 2009

Usefulness of performance Indicators in the measurement of Police performance. Comunicação apresentada, por convite, no II Seminário Internacional da Qualidade Da Actuação Do Sistema De Defesa Social, Minas Gerais, Brasil, 23-24 Novembro

Date of publication: 2009

"Uma Abordagem Multidimensional da Medida e Gestão do Desempenho da Administração Pública: Práticas Correntes e Limitações", 6º Congresso Nacional da Administração Pública, Lisboa, 29 e 30 de Outubro

Date of publication: 2008

"Medida e gestão do desempenho das organizações do sector público através do Balanced Scorecard: o caso da Polícia Municipal de Matosinhos", XIII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas (AECA), Aveiro, 25-26 de Setembro

Date of publication: 2008

Carlos Santos

Research Interests:

Information systems auditing, accounting information systems and XBRL

 

Curriculum brief: Carlos Santos, completed his first degree at the University of Coimbra; he got his Masters Degree in Electrical Engineering Sciences and he holds a PhD in Information Systems and Computer Engineering from the Instituto Superior Técnico (Technical University of Lisbon). Currently he teaches Computer Sciences within the area of scientific computing at Higher Institute for Accountancy and Administration of Aveiro (Aveiro University) and he is interested in researching information systems auditing, accounting information systems, disclosure of financial informationand XBRL language. He has presented and published about 50 articles in national and international journals and conferences.

Institution: Higher Institute of Accounting and Administration of Aveiro (Aveiro University)

E-mail:




Publications

books

Book Chapters

Online Financial Transparency: Local Governments of the MERCOSUR Member Countries. In A. Ferreira, G. Azevedo, J. Oliveira, & R. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 252-273). Hershey, PA: IGI Global. doi:10.4018/978-1-4666-9803-1.ch013

Date of publication: 2016

Local Authorities and the Disclosure of Financial Information via the Internet: The Portuguese Case. In A. Ferreira, G. Azevedo, J. Oliveira, & R. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 274-297). Hershey, PA: IGI Global. doi:10.4018/978-1-4666-9803-1.ch014

Date of publication: 2016

Plan for Prevention of Risks of Corruption and Related Infractions: The Application of FMEA Methodology. In A. Ferreira, G. Azevedo, J. Oliveira, & R. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 390-412). Hershey, PA: IGI Global. doi:10.4018/978-1-4666-9803-1.ch019

Date of publication: 2016

"Plan for Prevention of Risks of Corruption and Related Infractions: The Application of FMEA Methodology" in Global Perspectives on Risk Management and Accounting in the Public Sector, IGI Global. (in press)

Date of publication: 2015

"Online Financial Transparency: Practice in the Local Governments of the Mercosur Member Countries", in Global Perspectives on Risk Management and Accounting in the Public Sector, IGI Global. (in press)

Date of publication: 2015

Indexed journals with peer review

Evaluating Information Systems with Continuous Assurance Services. International Journal of Information Systems in the Service Sector (IJISSS), 8(3), 1-15.

Date of publication: 2016

Journals with peer review

Avaliação da Presença na Internet das Instituições Particulares de Solidariedade Social Portuguesas. Revista Estudos do ISCA, 14.

Date of publication: 2016

"Monitoring Organizational Transactions in Enterprise Information Systems with Continuous Assurance Requirements"". International Journal of Enterprise Information Systems, Vol. 11, Nº 1, pp. 13-32.

Date of publication: 2015

Congress

Evaluation of the Websites of the Portuguese Private Institutions of Social Solidarity'. Paper presented at the 9th International EIASM Public Sector Conference, ISCTE, Lisboa, Portugal, September.

Date of publication: 2016

Indicadores de Desempenho e Accountability nas Universidades Públicas Portuguesas: Perspetiva Socioeconómica. Paper presented at the I Congresso Internacional de Contabilidade Pública, Setúbal, Portugal, May.

Date of publication: 2016

Evaluation of the Websites of the Portuguese Private Institutions of Social Solidarity. Paper presented at the 9th International EIASM Public Sector Conference, ISCTE, Lisboa, Portugal, September

Date of publication: 2016

Augusta Ferreira

Research Interests:

Public accounting, accounting information systems, disclosure of financial information and accountability

Curriculum brief: Augusta Ferreira, completed his first degree at the Higher Institute of Accounting and Administration of Aveiro; she got his Masters Degree in Business Management Specialization in Corporate Finance at Minho University and she holds a PhD in Accounting at Aveiro University and Minho University. Currently she teaches Accounting within the accounting scientific area at Higher Institute Accounting and Administration of Aveiro (Aveiro University) and she is interested in researching public accounting, accounting information systems, disclosure of financial information and accountability. She has presented and published many articles in national and international journals and conferences.

Institution: Higher Institute of Accounting and Administration of Aveiro (Aveiro University)

E-mail:




Publications

books

Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 1-510). Hershey, PA: IGI Global. doi:10.4018/978-1-4666-9803-1

Date of publication: 2016

Book Chapters

The Importance of Accountability Practices in the Public Sector: Literature Review. In A. Ferreira, G. Azevedo, J. Oliveira, & R. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 188-201). Hershey, PA: IGI Global. doi:10.4018/978-1-4666-9803-1.ch010

Date of publication: 2016

The Influence of Accounting Information in the Re-Election of the Mayors in Portugal. In A. Ferreira, G. Azevedo, J. Oliveira, & R. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 108-131). Hershey, PA: IGI Global. doi:10.4018/978-1-4666-9803-1.ch006

Date of publication: 2016

Local Authorities and the Disclosure of Financial Information via the Internet: The Portuguese Case. In A. Ferreira, G. Azevedo, J. Oliveira, & R. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 274-297). Hershey, PA: IGI Global. doi:10.4018/978-1-4666-9803-1.ch014

Date of publication: 2016

"The Importance of Accountability Practices in the Public Sector", in Global Perspectives on Risk Management and Accounting in the Public Sector, IGI Global. (in press)

Date of publication: 2015

"Accountability para a Gestão de Verbas da Educação Pública em Municípios Brasileiros: Análise com Envoltória de Dados (DEA)". Revista Iberoamericana de Contabilidad de Gestión, Vol. 13, Nº 26.

Date of publication: 2015

"The Influence of Accounting Information in the Re-election of the Mayors in Portugal"; in Global Perspectives on Risk Management and Accounting in the Public Sector, IGI Global. (in press)

Date of publication: 2015

Indexed journals with peer review

"Earnings Management Around Zero: a Motivation to Local Politician Signalling Competence". Public Management Review, Vol. 15, Nº 5, pp. 657-686

Date of publication: 2013

Journals with peer review

Avaliação da Presença na Internet das Instituições Particulares de Solidariedade Social Portuguesas. Revista Estudos do ISCA, 14.

Date of publication: 2016

“Impacto da Informação Contabilística na Reeleição dos Autarcas Portugueses”. Portuguese Journal of Accounting and Management, vol. 17, Nov., pp. 41-87.

Date of publication: 2015

Congress

Impacto da informação contabilística e dos fatores socioeconómicos na reeleição dos autarcas Portugueses. Paper presented at the I Congresso Internacional de Contabilidade Pública, Setúbal, Portugal, May.

Date of publication: 2016

The impact of accounting information in the re-election of portuguese mayors. Paper presented at the 9th International EIASM Public Sector Conference, ISCTE, Lisboa, Portugal, September.

Date of publication: 2016

Evaluation of the Websites of the Portuguese Private Institutions of Social Solidarity'. Paper presented at the 9th International EIASM Public Sector Conference, ISCTE, Lisboa, Portugal, September.

Date of publication: 2016

Indicadores de Desempenho e Accountability nas Universidades Públicas Portuguesas: Perspetiva Socioeconómica. Paper presented at the I Congresso Internacional de Contabilidade Pública, Setúbal, Portugal, May.

Date of publication: 2016

Evaluation of the Websites of the Portuguese Private Institutions of Social Solidarity. Paper presented at the 9th International EIASM Public Sector Conference, ISCTE, Lisboa, Portugal, September

Date of publication: 2016

Accountability para a Gestão de Verbas da Educação Pública em Municípios Brasileiros: Análise com Envoltória de Dados (DEA). In 9º Congresso Iberoamericano de Contabilidad de Gestión, Florianópolis, Brasil, 30 Set. a 2 Out. 2015.

Date of publication: 2015

Análise de Informações de Capital Intelectual nos Relatórios das Universidades. In 9º Congresso Iberoamericano de Contabilidad de Gestión, Florianópolis, Brasil, 30 Set. a 2 Out. 2015.

Date of publication: 2015

Determinantes do IDEB: um estudo empírico com a Receita Corrente Líquida Municipal e a Despesa Pública em Educação. In 6º Congresso de Controladoria e Finanças, Florianópolis, Brasil, 30 Set. a 2 Out. 2015.

Date of publication: 2015

Reporting on Intellectual Capital: What are the Relevant Components for University. In 7th European Conference on Intellectual Capital, Cartagena, Espanha, 9-10 Abr. 2015.

Date of publication: 2015

Impacto da Informação Contabilística na Reeleição do Autarca. In XIV Conferência GRUDIS, Braga, Portugal, 25 Jan. 2015

Date of publication: 2015

"El Cuadro de Mando Integral, el Activity Based Costing y la Activity Based Management: Un Estudio Empírico de su Integración", XIII Congresso Internacional de Custos: Gestão pelos Custos - Um Caminho em Tempos de Crise, Porto, 18 e 19 de abril de 2013

Date of publication: 2013

"Determinantes de la Adopción del Cuadro de Mando Integral en Organizaciones Portuguesas del Setor Público y Privado", XIV Congresso Internacional de Contabilidade e Auditoria: A Contabilidade Pública como Fator de Transparência, Lisboa, 10 e 11 de outubro de 2013

Date of publication: 2013

"La Adopción del Cuadro de Mando Integral en Organizaciones Portuguesas: Variables Contingentes e Institucionales", V Congreso ACCID, Barcelona, 6 e 7 de junho de 2013

Date of publication: 2013

Associate Members

Irvine Lapsley

Lourdes Torres Pradas

Pedro Jorge Camões

Sílvia Maria Mendes Camões

Susana Jorge

Vicente Pina