Explanipedia

The role of internal and external enforcers in enhancing financial reporting quality Open

Adriana Silva, Susana Jorge, Lúcia Lima Rodrigues, Catarina Proença · 2025

Purpose This study aims to analyze the impact of three perspectives of accounting enforcement (corporate governance, external audit and oversight system) on the quality of financial reporting. Design/methodology/approach The analysis uses …

AVANÇOS EM BIOMATERIAIS PARA RECONSTRUÇÃO DA PAREDE ABDOMINAL: UM FOCO EM APLICAÇÕES CLÍNICAS E RESULTADOS Open

Melissa Bezerra Machado, Lúcia Lima Rodrigues, Thalya Fernandes Melo Jaime, Victoria Rodrigues Mendonça, Hudson Rosa da Silva Leão Filho , et al. · 2025

A reconstrução da parede abdominal é um procedimento desafiador que visa restaurar a funcionalidade e a integridadeestrutural em casos de grandes defeitos ou hérnias complexas. O desenvolvimento de biomateriais tem sido essencialpara melho…

Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysis Open

Rui Alexandre R. Pires, Maria do Céu Gaspar Alves, Lúcia Lima Rodrigues · 2024

The main purpose of this paper is to explore the conceptual structure of strategic management accounting (SMA) research over the past 40 years to reveal and synthesize research trends in the field. To achieve this goal, we applied a biblio…

THE RELATIONSHIP BETWEEN BUREAUCRACY AND DEVELOPMENTS IN MANAGEMENT ACCOUNTING, 1700-2023: AN OVERVIEW Open

Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues · 2023

Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. …

Supplementary Data - Composition of the Board of Directors and the Probability of Disclosure of Social Responsibility Reports Open

Kelly Jacques, Sirlei Lemes, Luíz Paulo Lopes Fávero, Lúcia Lima Rodrigues · 2023

Research data used in the paper entitled "Composition of the Board of Directors and the Probability of Disclosure of Social Responsibility Reports" published in Revista Brasileira de Gestão de Negócios (RBGN) V25, n4 (2023) Acess: https://…

Processos de contabilidade multicentenários (1581-1762) na Irmandade de Santa Cruz, Braga (Portugal) Open

Domingos Da Silva Duarte, Lúcia Lima Rodrigues · 2022

Os arquivos históricos das organizações religiosas são fontes primárias importantes para a História da Contabilidade (Baños e López-Manjón, 2021, e outros). A Irmandade de Santa Cruz (ISC), de Braga, é uma dessas organizações, já multicent…

Corporate sustainability of Portuguese seaports Open

Solange Regina Latenek dos Santos, Lúcia Lima Rodrigues, Manuel Castelo Branco · 2022

Responding to calls for studies examining corporate sustainability (CS) in a seaport setting, this study analyzes the Portuguese case since it is little known, despite some pioneering initiatives of Portuguese seaports as the development o…

Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America Open

Lúcia Lima Rodrigues, Russell Craig · 2022

We investigate factors that have influenced the professionalization of accounting in five Latin American countries (Argentina, Brazil, Chile, Colombia and Mexico). Through comparative historical institutional analysis of corporatism in tho…

Reasons for Bureaucracy in the Management of Portuguese Public Enterprise Hospitals – An Institutional Logics Perspective Open

Helena Costa Oliveira, Lúcia Lima Rodrigues, Russell Craig · 2021

There is widespread perception that bureaucracy is omnipresent in Portuguese health care management. This is despite bureaucracy being heavily deprecated. This paper addresses this dissonance by studying the Portuguese Public Enterprise En…

Banks and Climate-Related Information: The Case of Portugal Open

Aldina Lopes Santos, Lúcia Lima Rodrigues · 2021

In 2014, a European Union (EU) Directive required certain large undertakings and groups to disclose non-financial information from 2017 onwards. In 2017, the EU guidelines on non-financial reporting established that reporting climate-relat…

Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future Open

Osman Issah, Lúcia Lima Rodrigues · 2021

Using data from 2003 to 2020, this study uses a scientometric approach to investigate the nexus between Corporate Social Responsibility (CSR) and corporate tax aggressiveness research. The objective is to identify under-explored regions, v…

Enforcement and accounting quality in the context of IFRS: is there a gap in the literature? Open

Adriana Silva, Susana Jorge, Lúcia Lima Rodrigues · 2021

Purpose Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Fin…

Strategic Behavior and Earnings Management: Evidence from Europe Open

Luciano Pinheiro de Sá, Lúcia Lima Rodrigues, Josir Simeone Gomes · 2021

Purpose – This study analyzes the relationship between strategic behavior and earnings management in a sample of Eurozone companies between 2009 and 2018.\nTheoretical framework – The theoretical lens used is the agency theory derived from…

Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management Open

Tânia Menezes Montenegro, Lúcia Lima Rodrigues · 2020

Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance Open

María Consuelo Pucheta‐Martínez, Inmaculada Bel‐Oms, Lúcia Lima Rodrigues · 2020

Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder's needs and demands. In this research, we aim to examine whether firms with stak…

Corporate Behavior: An Exploratory Study of the Brazilian Tax Management from a Corporate Social Responsibility Perspective Open

Eurídice Mamede de Andrade, Lúcia Lima Rodrigues, José Paulo Cosenza · 2020

A look into the literature on corporate social responsibility (CSR) reveals few studies focusing on the relationship between ethical concerns and corporate behavior of companies that perform tax evasion management. This study links tax man…

Eficiência Tributária dos Países-Membros da OECD e Brasil para a Geração de Educação Open

Marilene Feitosa Soares, Lúcia Lima Rodrigues, Mário Marques · 2020

Este artigo analisa o uso eficiente das receitas tributárias para a geração de educação nos países membros da OECD (Organization for Economic Cooperation and Development) e Brasil, no período de 2000 a 2014, tendo como base a Teoria da Tri…

Bureaucracy and the balanced scorecard in health care settings Open

Helena Costa Oliveira, Lúcia Lima Rodrigues, Russell Craig · 2020

Purpose We explore the relationship between the balanced scorecard (BSC) and neo-bureaucracy by investigating whether the operationalization of the BSC incorporates “neo-bureaucratic” ideas and whether the BSC implemented in a Portuguese L…

Institutional theory and IFRS: an agenda for future research Open

Marta Silva Guerreiro, Lúcia Lima Rodrigues, Russell Craig · 2020

While authentic leadership is highly valued in today’s business world, managers do not necessarily have the resources to attain it. Building on conservation of resources theory, we propose a conceptual model to address how personal and con…

Institutional Theory and IFRS: An Agenda for Future Research Open

Marta Silva Guerreiro, Lúcia Lima Rodrigues, Russell Craig · 2020

Breves referências ao "enforcement" das normas internacionais de contabilidade Open

Adriana Silva, Lúcia Lima Rodrigues, Susana Jorge · 2020

Na sequência dos vários escândalos contabilísticos a nível mundial, que evidenciaram lacunas nos sistemas de regulação, supervisão e fiscalização, tornou-se imperativo a definição de mecanismos de enforcement claros. Vários investigadores …

Um estudo sobre os princípios do Gespública no âmbito da gestão de pessoas em um órgão do governo do estado de Pernambuco Open

Kevin Ferreira Corcino, Marcleide Maria Macêdo Pederneiras, Lúcia Lima Rodrigues, José Ribamar Marques de Carvalho · 2019

A administração pública por diferir da iniciativa privada em seu propósito social e missão, sempre buscou evoluir adotando as melhores práticas já consolidadas na iniciativa privada. Em 2005 o governo federal, por meio do decreto 5.378 de …

Accounting as a tool of state ideology to control captive workers from a House of Correction Open

Adriana Rodrigues Silva, Lúcia Lima Rodrigues, Alan Sangster · 2019

Purpose The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831–186…

The Presence of Bureaucracy in the Balanced Scorecard Open

Helena Costa Oliveira, Lúcia Lima Rodrigues, Russell Craig · 2019

Despite being widely pilloried, bureaucratic processes are present in many organizations as a form of neo-bureaucracy. In this paper, we analyse whether a technique used in Management Accounting Systems (MAS), known as the Balanced Scoreca…

Determinants of Structure of Corporate Governance Disclosure in Portugal Open

Vera Cunha, Lúcia Lima Rodrigues · 2019

Purpose: This study analyses the determinants of the level of corporate governance disclosure (CGD) by Portuguese companies listed on Euronext Lisbon between 2005 and 2011. Design/methodology/approach: Using content analysis, we construct …

Corporate social responsibility disclosure in small and medium-sized entities and large companies Open

António Dias, Lúcia Lima Rodrigues, Russell Craig, Maria Elisabete Neves · 2018

Purpose Corporate Social Responsibility (CSR) literature has focused mainly on larger firms. Only recently has discussion of the engagement of small and medium-sized enterprises (SMEs) in CSR emerged in research studies. Here we contribute…

The engagement of auditors in the reporting of corporate social responsibility information Open

María Consuelo Pucheta‐Martínez, Inmaculada Bel‐Oms, Lúcia Lima Rodrigues · 2018

In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid by audited firms …

Determinants of Structure of Corporate Governance Disclosure in Portugal Open

Vera Cunha, Lúcia Lima Rodrigues · 2018

Purpose – This study analyses the determinants of the level of corporategovernance disclosure (CGD) by Portuguese companies listed onEuronext Lisbon between 2005 and 2011.Design/methodology/approach – Using content analysis, weconstruct a …

Advantages and contributions in the balanced scorecard implementation Open

Patrícia Rodrigues Quesado, Beatriz Aibar Guzmán, Lúcia Lima Rodrigues · 2018

Purpose: In this paper we aim to identify and analyse a set of advantages and contributions derived from the Balanced Scorecard (BSC) implementation. \n \nDesign/methodology/approach: In order to answer the research question, we have carri…

The role of government accounting and taxation in the institutionalization of slavery in Brazil Open

Lúcia Lima Rodrigues, Russell Craig · 2018

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