40 documents found, page 1 of 4

E-Book do 2º Webinar do Departamento de Enfermagem Médico-Cirúrgica / Adulto e ...

The stereotype of accountants: using a personality approach to assess the persp...

Purpose – In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals. Design/methodology/approach – To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sa...

Why global accounting standards diffuse? An analysis from the lenses of actor-n...

This study examines the voluntary adoption of International Financial Reporting Standards (IFRS). It makes a case for the need to move beyond a purely rational behavior and structural conformity due to wider institutional pressure as well as the necessity to incorporate networks of actors, organizational diversity and practice variation into the analysis. Thus, this study aims to contribute to the broad underst...

The stereotype of accountants: using a personality approach to assess the persp...

Purpose In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals. Design/methodology/approach To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample...

Accounting in the organisation and life of a religious institution: the Monaste...

Set in the municipal archives of Braga, this article studies the accounting system and practices of the Monastery of Santa Ana, a female monastery located in a small town, Viana do Castelo, in the north of Portugal, during the eighteenth century. This work is a full-scale examination of the interlink between governance and accounting aspects of Benedictine organisations. It sheds light on the extent of manageme...

Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultrama...

This study focuses on the period of the Portuguese Overseas War (1961–1974), with the aim of analysing the role of military accounting in Portugal, particularly regarding whether state budgetary procedures were adapted to meet the needs of the state and the military. The analysis was developed by considering the budget constraints faced at the time, which were profoundly influenced by the laws of public sector ...

E-Book do Webinar do Departamento de Enfermagem Médico-Cirúrgica / Adulto e Ido...

O Departamento de Enfermagem Médico-Cirúrgica / Adulto e Idoso da Escola Superior de Enfermagem de Lisboa (ESEL) organizou dia 10 de novembro de 2021 o primeiro Webinar intitulado “Formação, Investigação e Exercício Clínico”, que teve como finalidade pensar a Enfermagem Médico-cirúrgica a inovação e o desenvolvimento das práticas de formação e de cuidados aos 3 níveis de formação da ESEL. Este Webinar teve a pa...

Managing corporate social and environmental disclosure: An accountability vs. i...

Institutional environment demands from organizations to be accountable for their social and environmental actions and to provide information allowing the assessment of their long-term prospects for profitability may lead organizations to adopt Impression Management (IM) tactics to manage perceptions. Consequently, organizations may provide accounts demonstrating that they are good corporate citizens and possess...

Managing corporate social and environmental disclosure: An accountability vs. i...

Institutional environment demands from organizations to be accountable for their social and environmental actions and to provide information allowing the assessment of their long-term prospects for profitability may lead organizations to adopt Impression Management (IM) tactics to manage perceptions. Consequently, organizations may provide accounts demonstrating that they are good corporate citizens and possess...

Development of policies and practices of social responsibility in Portuguese co...

This study aims to explore the implications of the SA8000 standard in the implementation of Corporate Social Responsibility (CSR) policies and practices in Portuguese companies. Although this is not a recent issue, it is a subject that has motivated a growing interest on the part of the business and academic community. CSR should be seen as a new business management model, which includes universal human values ...