Este projeto enquadra-se no paradigma sócio-crítico, de natureza mista (qualitativa e quantitativa) e segue princípios de investigação-ação para compreender e transformar a formação didático-pedagógica de docentes do ensino superior (DES) de Contabilidade, com o objetivo de contribuir para o desenvolvimento de competências dos estudantes, futuros profissionais de Contabilidade. O projeto organiza-se em duas fas...
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Moral Competence is understood as a capacity or ability to solve problems and/or conflicts, using inner principles to deliberate and discuss the conflicts, instead of using violence or deceit. This paper uses Georg Linds’ Moral Competence Test (MCT) to assess the moral competence of accounting students in a public higher education institution. In addition, implements a new dilemma – Accountant’s dilemma – desig...
The training in didactics for higher education accounting teachers, as well as the possibilities that arise from this training, are some of the concerns of a PhD study in Education at the University of Aveiro. The aim of this paper is to present the first research phase of the aforementioned study, which aims at analyzing the state of the art of the training in Accounting offered by Portuguese public higher edu...
The development of the non-profit sector (NPS) in Portugal has been gaining relevance in recent times, particularly in the form of institutions whose purpose is to broaden and increase the response to the needs of the most needy and socially vulnerable citizens. The financing of Portuguese non-profit sector entities is essentially made up of income from their activity, donations and public or governmental suppo...
The concept of sustainable development (SD) was introduced in the “Our Common Future” report, launched in 1987, which influenced the emergence of many studies related to the role played by organizations as actors supporting SD. SD is a consolidated concept; however, since 1987, many political, social, and natural events have occurred on our planet, which have impacted companies’ behaviors. However, the diversit...
The social economy (SE) has emerged as an interesting alternative for dealing with social problems. However, there are some concerns related to the abilities of these institutions regarding accountability. Thus, the present work aimed to determine if private social solidarity institutions (IPSS) are prepared to meet management requirements by increasing their accountability. In Portugal, IPSS are social economy...
Given the extreme importance of improving the accountability of private social solidarity institutions (IPSS), both for reasons of legal compliance and for reasons of improving legitimacy and notoriety among their stakeholders, in order to be accountable to them and in order to maintain their sustainability, this article aims to present a framework designed under a more comprehensive research project for the as...
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As mudanças sociais e tecnológicas que a sociedade enfrenta, implicam que os docentes de Contabilidade invistam em estratégias e recursos educativos inovadores que promovam além da formação científica as competências transversais dos estudantes (ex. atitudes éticas), cruciais ao exercício da profissão. Neste âmbito, urge continuar a investigar sobre (novas) formas de desenvolvimento académico dos docentes de Co...