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Purpose The purpose of this study is to augment an understanding of the importance and relevance of a proposed new definition of accounting to reset, inform and develop accounting education, professional practice and research, from tomorrow, for the purpose of shaping a better world. In the process of setting an agenda, we outline, discuss, and analyse the eight articles which follow depicting complementary and insightful scenarios during COVID-19. Design/methodology/approach This study applies an original informing framework for discussion and analysis purposes, described as Framework of the Multidimensional Nature of Accounting. The proposed, multidimensional definition is “Accounting is a technical, social and moral practice concerned with the sustainable utilisation of resources and proper accountability to stakeholders to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69, 2021b). Findings Accounting is conceived, understood and examined in the research portrayed as a combined technical, social and moral practice concerned with shaping a better world to enable the flourishing of organisations, people and nature. To the contrary, accounting is not recognised as a mere neutral, benign, technical practice. Research limitations/implications While this paper examines the other articles, there is no substitute for carefully reading, and reflecting on, all the articles published. Importantly, each contribution provides unique and comprehensive insights on accounting during the initial global pandemic period. Originality/value Accounting is studied in different organisational and social contexts against the backdrop of a global pandemic, among other “wicked problems” worldwide.

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 management and administration that the female gender was able to exercise pertaining to a monastic order. The use of ‘displacement’ and ‘restraint’ concepts is pivotal to such exploration in the Monastery. The analysis of the accounting practices makes visible that large parts of its governance was embedded in social and internal accounting controls rather than the principal-agent type of relationship between the abbess, her auxiliaries and the monastery. Moreover, accounting practices help to appreciate the level of freedom of nuns that exceeded the actual freedom of a contemporary married woman.

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 (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory. Findings The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype. Originality/value By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity., Fernanda Leão has conducted the study at Center for Innovation and Research in Business Sciences and Information Systems (CIICESI) (UIDB/04728/2020), ESTG, Politecnico do Porto, and supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds. Delfina Gomes has conducted the study at Research Center in Political Science (UIDB/CPO/00758/2020), University of Minho/University of Evora and supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds

The world is facing difficult, uncertain and challenging times, which have consequences for accounting practice, education and research. This new and uncertain environment may lead us to conclude that accounting research should focus on the present and develop answers to be implemented in the future. Does this mean that accounting history must be put aside for the moment? We start from the position that accounting history continues to matter and that accounting history researchers have developed their perspectives and methodological and theoretical approaches considerably since the early 1990s in terms of diverse fields and topics of research. This article aims to explore how accounting history research can expand by seeking innovation in theories, sources, methodologies and writing. It demonstrates that accounting history is not static and researchers can contribute to its further recognition and dissemination. Through the innovative study of the past, researchers may continue to contribute to new and informed ways for the world to be managed and governed.

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 accounting that had two main goals concerning the control and the balance of the budget. This work contributes to a better understanding of the role of accounting during the 13 years of war in three different war scenarios and in a small country with limited resources. In the context of permanent scrutiny by the Ministry of Finance regarding the distribution and management of public spending, it is believed that accounting and military administration played an important role but fell short in preventing budget overruns during the period of analysis., The authors disclose receipt of the following financial support for the research, authorship, and/or publication of this article: Delfina Gomes conducted the study at the Research Center in Political Science (UIDB/CPO/00758/2020), University of Minho/University of Évora, supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds.

Objetivo: Analisar os motivos da utilização frequente do serviço de urgência pelas pessoas idosas de uma unidade de saúdefamiliar. Métodos: Estudo descritivo qualitativo realizado em 2019 em uma unidade de saúde familiar no distrito de Lisboa,Portugal; a um total de 6 participantes (pessoas idosas frágeis e familiares cuidadores). A colheita de dados foi realizada por meiode entrevista semiestruturada e posteriormente analisada pela estratégia de análise de conteúdo. Resultados: Emergiram quatrocategorias: Perceção de ser utilizador frequente do serviço de urgência; Serviços que dão apoio ao serviço de urgência; Situaçãode saúde / doença que levaram ao serviço de urgência; Razões que levaram a recorrer ao serviço de urgência. Verificou-seque a maioria dos motivos que levaram os participantes a recorrer ao serviço de urgência estavam relacionados com períodosde agudização da(s) doença(s) crónica(s) e as razões relacionadas com: a procura de cuidados especializados, referenciaçãopor profissionais de saúde, medo de agravamento da situação de doença e dificuldade na acessibilidade à unidade de saúde.Conclusão: Os enfermeiros dos cuidados de saúde primários precisam de apostar mais na vigilância da(s) doenças crónicas(s)e na promoção da literacia da pessoa idosa e do familiar cuidador para promover o Cuidado-de-Si. Objetivo: Analisar os motivos da utilização frequente do serviço de urgência pelas pessoas idosas de uma unidade de saúdefamiliar. Métodos: Estudo descritivo qualitativo realizado em 2019 em uma unidade de saúde familiar no distrito de Lisboa,Portugal; a um total de 6 participantes (pessoas idosas frágeis e familiares cuidadores). A colheita de dados foi realizada por meiode entrevista semiestruturada e posteriormente analisada pela estratégia de análise de conteúdo. Resultados: Emergiram quatrocategorias: Perceção de ser utilizador frequente do serviço de urgência; Serviços que dão apoio ao serviço de urgência; Situaçãode saúde / doença que levaram ao serviço de urgência; Razões que levaram a recorrer ao serviço de urgência. Verificou-seque a maioria dos motivos que levaram os participantes a recorrer ao serviço de urgência estavam relacionados com períodosde agudização da(s) doença(s) crónica(s) e as razões relacionadas com: a procura de cuidados especializados, referenciaçãopor profissionais de saúde, medo de agravamento da situação de doença e dificuldade na acessibilidade à unidade de saúde.Conclusão: Os enfermeiros dos cuidados de saúde primários precisam de apostar mais na vigilância da(s) doenças crónicas(s)e na promoção da literacia da pessoa idosa e do familiar cuidador para promover o Cuidado-de-Si. Objetivo: Analisar os motivos da utilização frequente do serviço de urgência pelas pessoas idosas de uma unidade de saúde familiar. Métodos: Estudo descritivo qualitativo realizado em 2019 em uma unidade de saúde familiar no distrito de Lisboa, Portugal; a um total de 6 participantes (pessoas idosas frágeis e familiares cuidadores). A colheita de dados foi realizada por meio de entrevista semiestruturada e posteriormente analisada pela estratégia de análise de conteúdo. Resultados: Emergiram quatro categorias: Perceção de ser utilizador frequente do serviço de urgência; Serviços que dão apoio ao serviço de urgência; Situação de saúde / doença que levaram ao serviço de urgência; Razões que levaram a recorrer ao serviço de urgência. Verificou-se que a maioria dos motivos que levaram os participantes a recorrer ao serviço de urgência estavam relacionados com períodos de agudização da(s) doença(s) crónica(s) e as razões relacionadas com: a procura de cuidados especializados, referenciação por profissionais de saúde, medo de agravamento da situação de doença e dificuldade na acessibilidade à unidade de saúde. Conclusão: Os enfermeiros dos cuidados de saúde primários precisam de apostar mais na vigilância da(s) doenças crónicas(s) e na promoção da literacia da pessoa idosa e do familiar cuidador para promover o Cuidado-de-Si.

The world population is aging, which leads to an increase in chronic diseases and an increased risk of frailty, with implications for the frequent use of the emergency department by the elderly, with an impact on social and health levels, which should be a concern for nurses who need to intervene in promoting the health of this population; Goals: analyse the reasons for the frequent use of the emergency department by the elderly; Method: qualitative descriptive study, using semi-structured interviews and content analysis; participants - 6 (frail elderly and family caregivers); Results: it was found that most of the reasons that led the participants to make use of emergency department were related to periods of acute of the chronic disease(s), search for specialized care, referral by healthcare professionals, fear of worsening the disease and difficulty in accessing the primary healthcare facility; Conclusions: primary healthcare nurses need to invest more in the surveillance of chronic diseases(s) and promote the literacy of the elderly and the family caregiver to promote the Self-Care.

Purpose The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century. Design/methodology/approach Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis. Findings The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto. Originality/value The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers., Study conducted, by the second author, at Research Center in Political Science (UID/CPO/00758/2013), University of Minho and supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds.

Fundamental as it is that HR managers work as team leaders and potenciate the creation of friendly and stimulating environments, increasing attention has been given lately to malpractices of Human Resources Management (HRM) by researchers, organizations and public opinion. As part of a broader project that aims to understand the perceptions and the attributions of different types and situations of malpractices in HRM, this aims to understand how the way in which the position of HR Director is exercised, and its influences on the performance of other management positions, can give rise to poor HRM strategies, behaviors, and situations. In this study, 60 interviews were conducted with organizational actors, and Grounded Theory was applied to analyze the data. The interviewees were employed at 3 Portuguese companies and held different hierarchical positions: peers of HR managers and employees from different organizational functions. This study contributes to unveiling the dark side of HRM. The findings highlight that the little respect for the values and the demagogy of the discourse about the importance of people as the most valuable capital of an organization leads, in face of what is practiced on a daily basis, to a diminishing of HRM, the HR department, managers and the organization. The study calls for a deep understanding of those malpractices in order to allow the flourishing of best practices in HRM, in particular for stimulating creative and innovative teams, such as the creation of a team coaching staff in organizations.

Analysis and job description, competency management, career and talent management, are concepts that also integrate the concept of a success profiles. These concepts must be properly framed, built, developed in organizations, particularly and in a more consistent and systematic way in those that have a Human Resources Management (HRM) department and professionals. This chapter aims to provide an analysis of the relevant HRM practices for building a success profile centered and contextualized in HRM professionals. Accordingly, the study aims to answer the following research question: How can the elaboration of a successful profile integrate the analysis and job description in order to predict a better performance of the employee and contribute to the continuous improvement of other HRM practices? Through a literature review of relevant theoretical concepts, this study contributes to a better understanding of the construction of success profiles and their articulation with HRM principles and practices. Finally, the study calls attention to the fact that one should start by looking for success profiles that contribute to organizations being places of greater well-being for those who work in it and who interact with it.

Introducao Desenhar e realizar entrevista e um quase imperativo para quem se propoe investigar em paradigma interpretativo. Para que exista consistencia e rigor metodologico num estudo, importa saber alinhar a tecnica de recolha de dados com o metodo em uso, no caso a entrevista com a Grounded Theory (GT); Objetivos Justificar as caracteristicas da entrevista em GT; realcar aspetos a preservar e erros a evitar nesta entrevista; dar contributos praticos para o desenho e realizacao de entrevista; Metodos Artigo metodologico que analisa e critica, fundamentadamente, um guiao de entrevista e a forma como a mesma foi conduzida; Resultados Usar um guiao de entrevista, mesmo que bem construido, pode ser dificil. O entrevistador, ao realizar a entrevistar, pode afastar-se dele e colocar outras questoes que pela forma ou pelo conteudo prejudicam a obtencao de dados relevantes em GT; Conclusoes A tecnica de recolha de dados precisa ajustar-se ao metodo de investigacao adotado. Investigadores iniciados podem ter dificuldade em construir questoes que: reflitam a influencia do interacionismo simbolico; que suscitem as perspetivas e o sentido atribuido pelos participantes; que evidenciem as acoes socialmente empreendidas e consequencias percebida.

Introdução Desenhar e realizar entrevista é um quase imperativo para quem se propõe investigar em paradigma interpretativo. Para que exista consistência e rigor metodológico num estudo, importa saber alinhar a técnica de recolha de dados com o método em uso, no caso a entrevista com a Grounded Theory (GT); Objetivos Justificar as características da entrevista em GT; realçar aspetos a preservar e erros a evitar nesta entrevista; dar contributos práticos para o desenho e realização de entrevista; Métodos Artigo metodológico que analisa e critica, fundamentadamente, um guião de entrevista e a forma como a mesma foi conduzida; Resultados Usar um guião de entrevista, mesmo que bem construído, pode ser difícil. O entrevistador, ao realizar a entrevistar, pode afastar-se dele e colocar outras questões que pela forma ou pelo conteúdo prejudicam a obtenção de dados relevantes em GT; Conclusões A técnica de recolha de dados precisa ajustar-se ao método de investigação adotado. Investigadores iniciados podem ter dificuldade em construir questões que: reflitam a influência do interacionismo simbólico; que suscitem as perspetivas e o sentido atribuído pelos participantes; que evidenciem as ações socialmente empreendidas e consequências percebida.

Series: Management and Industrial Engineering, 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 as well as ethical decisions that ensure the satisfaction of the interests and needs of all stakeholders and the community in general. Regarding the empirical aspect of this research, a qualitative approach was followed through the application of a semi-structured interview to certified and not certified companies by SA8000 standard, in order to understand possible disparities with regard to the implementation of CSR policies and practices. Although the certification is the guarantee of the commitment of the companies with the CSR, the truth is that this is seen by the companies as a form of differentiation in the market. In general terms, it can be concluded that the policies and practices of CSR do not differ in relation to certification, which means that all companies have the possibility of making a difference by being socially responsible., Delfina Gomes acknowledges that this study was conducted at the Research Center in Political Science (UID/CPO/0758/2019), University of Minho/University of Évora, and was supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds.

Chronic pain is a true problem for, at least, 50% of the elderly people. However, chronic pain in the elderly people is an undertreated and medically devalued situation, since only 20% of those persons take analgesic therapy. Guidelines for nursing intervention on elderly people with chronic pain in medical consultation made by phone have been also omitted from the literature, namely, guidelines supported on a partnership model with the elderly people and family where the Foucault’s concept of Care of the Self is considered. A script for a systematic nursing intervention based on a partnership model that emphasizes the Care of the Self and help the elderly people continuing its project of live was developed and used in the Multidisciplinary Pain Center of a Portuguese’s Hospital. The information collected contributed to a better understanding of the difficulties that the elderly people have to manage therapeutic plans, namely the complex ones, and improved the adherence to analgesic therapy, minimizing the chronic pain and the functionality of elderly people.

Series: Management and industrial engineering, This study analyses how different organizational actors perceive and characterize human resource (HR) managers’ actions at the strategic, tactical and operational levels. In this study, 257 interviews were conducted with organizational actors, and Grounded Theory was applied to analyse the data. The interviewees were employed at ten companies (three multinational and seven Portuguese companies) and represented different hierarchical positions: top managers, peers of HR managers and collaborators from different organizational functions. The interviewees expressed very clear views regarding desirable axes of action for HR managers, and these actions could improve perceptions of HR managers and departments. These desirable axes of action were as follows: proactive; strategic combined with an operational level of action; demonstrating initiative; pragmatic; simultaneously global and local (glocal); transparent; objective; just and impartial; legitimate; and efficient and effective. Therefore, the results highlight three main axes where HR managers need to focus their attention: principles of practical action, principles of communication and ethical values. The results demonstrate that when developing their identities and credibility within organizations, HR managers must consider the perceptions of different organizational actors. The ways in which HR managers are perceived by different organizational actors pose a challenge and have an effect on the roles and influence that HR managers and departments can have at the strategic level in organizations. This study contributes to the literature by exploring an important yet underdeveloped field of research on how HR managers are viewed within organizations., The second author acknowledges that this study was conducted at Research Center in Political Science (UID/CPO/00758/2013), University of Minho, and supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds.

Purpose – Corporate social behavior has become an important feature of business society. Organizations face the challenge to meet stakeholders’ expectations, but also to report information on social and environmental issues. Drawing on accounting literature this study proposes a conceptual framework linking organizational impression management and social accountability. Theoretical framework – This study is supported by literature on organizational legitimacy, impression management, and corporate social reporting to propose a theoretical framework to help understanding how organizations manage corporate social accountability in a context of institutional complexity. Design/methodology/approach –This theoretical essay is drawn on recent accounting literature. Findings – Corporate social reporting seems more reflective of impression management rather than of the release of functional accountability. Such practices appear to be motived by the quest of social legitimacy and the improvement of organizational image and the desire to obfuscate a negative performance. Research, Practical & Social implications – These findings are of societal and ethical concern as impression management behavior may undermine the transparency of social and environmental reporting. Originality/value – The conceptual framework proposed is useful for future studies aiming at understanding how organizations use impression management on their corporate social reporting in the accountability process. In this vein, we bridge the gap between organizational legitimacy, impression management, and social accountability., (undefined)

This study analyses the strategic responses to institutional pressures through organisational discursive practices. This analysis is developed through an interpretive case study of EDP, the largest Portuguese group in the electricity sector. Our empirical material includes CEO communications in the media from 2010 to 2014, and is interpreted through a theoretical framework derived from institutional theory, developed by complementing Oliver (1991) strategic responses to institutional pressures with the verbal accounts as defined by Elsbach (1994). The study highlights the country-level institutional structures, the organisations’ own characteristics and the power of the constituents involved in the process as important predictors of responses in a complex environment. EDP strategically resisted institutional pressures as it negotiated among competing forces of institutional control, delaying partial compliance to coercive pressures and using time as a resource for organisation actions. EDP’s strategies reinforce the argument that organisations may consider unconditional compliance with broader stakeholder interests unacceptable when the profit logic is called into question before the dominance of the neo-liberal capitalist ideology. We have rendered visible the consequences of the project of neoliberalisation and the agenda of state privatisation of the European Union, resulting in a simple redistribution of resources towards shareholders and investors, to the disadvantage of other groups in society., Delfina Gomes has conducted the study at Research Center in Political Science (UID/CP0/00758/2013), University of Minho and was supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds.

Purpose This paper aims to explore the role of storytelling and impression management (IM) through the president’s letter in legitimizing the practices of an electricity company with regard to controversial issues during a period of change. Design/methodology/approach Drawing on a qualitative case study, this paper examines annual report letters from 1995 to 2013 using a methodological interpretative approach. Findings By promoting a success story using IM, the presidents give sense to particular actions related with controversial issues and attempt to influence expectations on strategic changes. The findings demonstrate that organizational actors use the flexibility of the president’s letter to tell the story and emphasize its self-laudatory nature. The study highlights that storytelling in these documents can be used to alleviate the tensions created by the inherent contradictions of social structures. Practical implications This research is useful for regulatory authorities, users of annual reports and academic researchers, making them attentive of the narratives companies may adopt to protect their legitimacy. The findings shed light on the need to evaluate the credibility of accountability mechanisms and can help stakeholders to develop a more critical view of the president’s letter. Originality/value This paper makes a contribution to research on communication issues by expanding literature on accounting and organizational storytelling. By demonstrating how presidents use sensegiving as a means of legitimacy-claiming, this study adds to the literature on legitimating accounts. In doing so, this paper bridges the gap between theories about organizational legitimacy, storytelling and IM. To sum up, the findings serve as an incremental step toward understanding the nature of accountability reporting.

As an extension of the Panel session held at the seventh Accounting History International Conference (7 AHIC) in Seville in September 2013, the pressures, issues, strategies and implications of the movement from regional to international in terms of publishing in accounting history are presented. These dimensions are analysed from the point of view of four European countries: France, Italy, Portugal and Spain. Although these four countries have languages well disseminated around the globe, and/or possess a long history and tradition of discoveries and were strong players in commercial trade for centuries, academic publishing internationally is dominated by Anglo-Saxon countries and journals. Therefore, English is the main language and different challenges and hindrances are faced by researchers whose native language is other than English. More than arguing for a radical move from the regional to the international, a call is made for a more cooperative environment within international accounting history research which takes into account the cultural differences and embraces those differences.

In Portugal, the massive expansion and diversification of higher education has led to a large and diverse student population. This has impacted on the complexity of the higher education learning environment and has implications for the teaching and learning activities. Thus, the current study examines Portuguese introductory accounting students' motives, expectations and preparedness for higher education. In general, Portuguese students of introductory accounting seem to value a mix of motives relating to intellectual growth, career focus and self-development aspects. The results also suggest that accounting students seem to value the study of accounting more than non-accounting students, yet, they appear to be less prepared to work independently than the rest of the students. In addition, the female students seem to feel more prepared to face higher education requirements and responsibilities than the male students.

Originating in a panel presentation at the eighth Accounting History International Conference, this study offers a reflection on the issues, opportunities and obstacles which may arise when accounting historians engage with other accounting scholars and scholars outside of accounting. Supporting the view that accounting scholars need and should make an effort to engage with other scholars inside and outside accounting, various aspects are considered as enhancing the interdisciplinarity of accounting history research. Then, issues such as researchers and the community, research problems, theories, methods and data are addressed. The opportunities arising from interdisciplinary interactions with a wide range of scholars are then developed. Finally, the potential obstacles are addressed. These obstacles can be overcome by the development of robust communication and the invention of a new genre of discourse and research focus and by working with those outside our discipline and embracing the challenge of the new and the different., The author(s) disclosed receipt of the following financial support for the research, authorship, and /or publication of this article: Delfina Gomes has conducted the study at Centre for Research in Political Science (UID/CPO/00758/2013), University of Minho and was supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds.

Este trabalho tem como objetivo analisar e compreender a atuação de Anna Joaquina Jansen à frente dos negócios da família sob a perspectiva da pesquisa do gênero feminino em história da contabilidade. Para tanto, o período compreendido por esta pesquisa foi o século XIX, tendo como ponto de partida o ano do casamento de Anna Jansen com o Coronel Izidoro Pereira, 1822, encerrando-se em 1869, ano de seu falecimento. O enquadramento teórico utilizado na investigação é retirado da literatura que explora os conceitos de gênero e contabilidade, sendo também considerado o conceito de emancipação oriundo desta relação, uma vez que a contabilidade, enquanto prática social, é capaz de atuar como ferramenta emancipatória em benefício dos grupos sociais menos favorecidos. O presente estudo tem como principais fontes os documentos manuscritos do século XIX, dentre os quais se tem o inventário de Anna Jansen, registros portuários, assim como solicitações dirigidas a D. Pedro II. Mediante a análise dos manuscritos e dos jornais da época foi possível constatar que Anna Jansen se tornou detentora de uma das maiores fortunas da região ao ficar viúva, e por meio desta fortuna conseguiu atingir lugar de destaque na sociedade maranhense. Sua atuação representa um romper dos paradigmas que tendem a anular a participação feminina em atividades econômicas e políticas, e levou ao seu reconhecimento como uma mulher muito à frente da época em que viveu. Embora não se tenha conhecimento de registros técnicos mantidos por Anna Jansen ao longo de sua vida, constata-se por meio dos documentos primários analisados que possuía grande destreza para a administração das suas propriedades e seus bens., Este trabajo tiene como objetivo analizar y comprender el papel de Anna Joaquina Jansen al frente de los negocios de la familia desde la perspectiva de la investigación de género en la historia de la contabilidad. Por lo tanto, la investigación transcurrió en el siglo XIX, teniendo como punto de partida el año de la boda de Anna Jansen con el Coronel Izidoro Pereira, 1822, terminándose en 1869, en el año de su muerte.El marco teórico utilizado en la investigación se ha tomado de la literatura que explora los conceptos de género y de contabilidad, y también se considera el concepto de liberación procedente de esta relación, ya que la contabilidad como práctica social, es capaz de actuar como una herramienta emancipadora para el beneficio de los grupos sociales desfavorecidos. Este estudio tiene como fuentes principales los documentos manuscritos del siglo XIX, entre los cuales está el inventario de Anna Jansen, registros portuarios, así como las solicitudes dirigidas a D. Pedro II. Mediante el análisis de los manuscritos y diarios de la época, se comprueba que Anna Jansen se convirtió en la dueña de una de las fortunas más grandes de la región después de haberse quedado viuda, y a través de esta fortuna ha alcanzado un lugar prominente en la sociedad de Maranhão. Su actuación representa una ruptura de paradigmas que tienden a anular la participación de las mujeres en las actividades políticas y económicas, y llevó a su reconocimiento como una mujer muy por delante del tiempo en que vivió. Aunque no se dispone de registros técnicos mantenidos por Anna Jansen durante su vida, se verifica a través de los documentos primarios analizados que poseía una gran habilidad para la gestión de sus propiedades y sus bienes., This paper aims to analyze and understand the role of Anna Joaquina Jansen ahead of the family businesses from the perspective of feminine gender research in the history of accounting. Thus, the period covered by this research was the nineteenth century, taking as its starting point the year of Anna Jansen’s wedding with Coronel Izidoro Pereira, 1822, ending up in 1869, the year of her death. The theoretical framework used in this study is taken from the literature that explores the concepts of gender and accounting, and also adopts the concept of emancipation coming from this relationship, since accounting as a social practice, it is capable of acting as an emancipatory tool for the benefit of disadvantaged social groups. The main sources of this study are the handwritten documents of the nineteenth century, among which are Anna Jansen’ inventory, port records, as well as requests addressed to D. Pedro II. By analyzing the manuscripts and newspapers of the time it was concluded that Anna Jansen became the owner of one of the largest fortunes in the region after becoming the widow of her first husband, Coronel Izidoro Pereira, and through this fortune has achieved a prominent position in the Maranhão society. Her performance represents a breaking of paradigms that tend to cancel the participation of women in economic and political activities, and led to her recognition as a woman far ahead of the time in which she lived. Although it was not possible to find technical records kept by Anna Jansen throughout her life, it has been possible through primary documents to gain knowledge that she had great dexterity for the administration of her properties and assets., Delfina Gomes has conducted the study at Research Center in Political Science (UID/CPO/00758/2013), University of Minho and supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds.

This paper reports an empirical study aiming to explore aspects of learning and studying introductory accounting in Portuguese higher education. It specifically provides insight into patterns of learning and learning outcomes. To do so, it draws on qualitative data collected from students’ answers to a semi-structured interview about their learning experiences, particularly within introductory accounting. In addition, it examines students’ learning outcomes related to several accounting concepts. The findings suggest a pattern of poor learning outcomes and surface or dissonant learning profiles. This exploratory qualitative study highlights fruitful areas for future qualitative and quantitative research on various aspects of learning and teaching introductory accounting., This research was financially supported by the Doctoral Research Support Programme, PROTEC (SFRH/BD/49559/2009), granted by the Fundação para a Ciência e Tecnologia (FCT) and the Ministério da Ciência, Tecnologia e Ensino Superior (MCTES).

Organisations are facing important challenges in what concerns human capital, and one of these challenges is talent management. Different reasons have contributed to highlight the importance of talent management, mainly due to the competition between employers at the local level but even more at the global level. The discourse within Human Resources Management (HRM) highlights the maximization of the talent of individual employees as a unique source of competitive advantage for organisations. The main objective of this chapter is to contribute to a better understanding of the meaning attributed to the concepts “talent” and “talent management”, from the point of view of students of the curricular unit International Human Resources Management. More specifically, the study conducted aims to understand how HRM may play a relevant role in attracting and retaining talents.

The focus of this paper is an investigation into the approaches to studying of Portuguese students of introductory accounting using the short version of the ASSIST instrument. In doing so, it also examined the impact upon the strategy adopted of the discipline area of students and gender. The results validate the use of the inventory with students of accounting in Portuguese higher education and add weight to the use of translated versions of this instrument elsewhere. The findings indicate that Portuguese students of introductory accounting favour a strategic approach over either a deep or a surface approach and suggest that both the individual student's discipline area and gender have an impact upon the adopted approaches to studying.

Este estudo tem como objetivo central a compreensão da problemática do acesso e do exercício na profissão contabilística, na perspetiva das mulheres que desempenham a profissão. Para alcançar este objetivo foram realizadas entrevistas a treze mulheres com inscrição ativa na Ordem dos Contabilistas Certificados. Na opinião das entrevistadas, apesar da maior facilidade no acesso à profissão ainda se verificam desigualdades, discriminações e sexismos que dificultam o exercício e a progressão das mulheres na carreira. Consideram, no entanto, que a profissão de contabilista exige organização, rigor, empenho e responsabilidade, atributos que melhor se adequam às características intrínsecas das mulheres., The main objective of this study is to obtain a better understanding of the problems in the access and practice in the accounting profession from the point of view of women who are chartered accountants. To accomplish this objective thirteen interviews were performed to women who are accountants registered in the Portuguese Order of Chartered Accountants. According to the interviewees, despite the easier access to the profession, there are still inequalities, discrimination and sexism that hinder the exercise and progress of women in career. However, interviewees consider that the accounting profession requires organization, rigor, commitment and responsibility, attributes that are best suited to the intrinsic characteristics of women., El objetivo principal de este estudio es obtener una mejor comprensión de los problemas en el acceso y la práctica en la profesión contable desde el punto de vista de las mujeres. Para lograr este objetivo se realizaron trece entrevistas a las mujeres que son contadoras registradas en la Orden de Contadores Públicos portuguesa. De acuerdo con las entrevistadas, a pesar de la facilidad de acceso a la profesión, todavía hay desigualdades, discriminación y sexismo que dificultan el ejercicio y el progreso de las mujeres en la carrera. Sin embargo, las entrevistadas tienen la opinión de que la profesión requiere organización, rigor, compromiso y responsabilidad, atributos que mejor se adapten a las características intrínsecas de las mujeres.

Driven by new technologies and the success of the private sector, governments are migrating part of its activities for the Web environment. This movement has originated changes in the relationship between the state and society. This PhD thesis aims to analyse how and why technological innovations, in particular e-government (e-gov) programs, the State and accounting interacted, using Accounting and the State and the concepts of accountability, control and corporate governance as theoretical framework. As research methods we will use the documental analysis to collect the occurred changes in the relationship between companies and the State mediated by Accounting in Brazil during 1995-2014, and surveys to obtain the perception of key actors in this process. This study aims at contributing to a better understanding of power relations of the institutional forces that can influence the field of accounting regulation, as well as, to the literature about Accounting and the State, from the point of view of practical aspects and the possible factors that had influenced the implementation and evolution of e-government in Brazil.

[Excerpt] Human resources management (HRM) has been an object of study and reflection at both theoretical and practical levels. In fact, it is common to find references in the literature to a dichotomy of analysis and perceptions between academics and practitioners (Gates & Langevin, 2010; Buller & McEvoy, 2012; Winkler et al., 2013). The considerable intensification of research in this field is a consequence of diverse debates which emerged around the concept and object of HRM (Legge, 1995; Kaufman, 2001; Gates & Langevin, 2010). Among these debates are questions such as: the transverseness attributed to HRM in the organizational field (Paawe, 1996; Keating et al., 2000; Ribeiro, 2003; Cunha et al., 2010); and the connection between HRM and organizational performance (Wright et al., 2005; Prowse & Prowse, 2010; Stavrou et al., 2010; Buller & McEvoy, 2012; Sirca et al., 2013; Bednall et al., 2014)., (undefined)

The current study reports on the results of research into introductory accounting students’ conceptions of accounting and expectations of learning the subject of accounting within Portuguese higher education. The results validate the use of the ELAcc inventory in Portuguese higher education and are in line with the literature that argues that subject area has an influence on aspects of learning. In particular, they point out the differences between specialist and non-specialist students’ conceptions of accounting and their expectations of learning accounting. This circumstance highlights the need to consider the different programmes in which introductory accounting is taught.

Paralleling the advent of different conceptions of accounting in the past two decades or so is the distinction between what are now known as the “traditional” and “new” schools of accounting history research. Viewing accounting as a social practice, as opposed to a mere technical practice, orientates the historical researcher firmly into the arena of the new accounting history, which recognizes the pervasive and enabling characteristics of accounting and gives rise to concerns about studying the implications of accounting change on organizational and social functioning. This literature study examines the interplay of conceptions of accounting with schools of thought in the historical accounting literature. It seeks to enhance an understanding of the underlying connections between the conceptions of accounting embraced by researchers of contemporary accounting and the schools of thought adopted by historical accounting researchers. As the state of play in accounting history research appears to have become a little predictable, certain challenges are identified for accounting historians of the future.

PurposeThe purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration.Design/methodology/approachSet firmly in the archive, this paper adopts new institutional sociology (NIS) to inform the findings of the local, time‐specific accounting policy and practice at the Portuguese Royal Treasury.FindingsEmbedded within the broader European context, this study identifies the key pressures exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting change within Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors who, as powerful change agents, made key decisions that influenced accounting change.Originality/valueThis study examines a major instance of accounting change in European central government and broadens the application of NIS in accounting history research to a different country – Portugal – and to a different time – the eighteenth century. It also serves to illuminate the difficulties of collecting pertinent evidence pertaining to this long‐dated time period in identifying certain forms of institutional pressures.

Prior to the eighteenth century, commercial (including accounting) knowledge was acquired principally from on-the-job training and courses conducted in private schools. However, in eighteenth century Europe, the State began to participate directly in the provision of commercial (including accounting) education through the establishment of public schools of commerce.This article explores changes in commercial education in eighteenth-century Portugal and the role the state played in those changes. It attempts to falsify the claim that the Portuguese School of Commerce, established in Lisbon in 1759, was Europe’s first official, government-sponsored school to offer formal instruction in commerce, including in double-entry bookkeeping. The archival and literature searches conducted, and the various other enquiries we have made are such that we are unable to falsify the claim.The results point to the likelihood that the Portuguese School of Commerce was the first government sponsored business school in Europe.

This paper introduces to the English-language literature the Aula do Coméercio (School of Commerce) which was established in Lisbon in 1759. This school was a product of the Portuguese Enlightenment period and provided a model for development of similar government-sponsored schools across Europe. Our principal objective is to provide a comprehensive description of the school by outlining why it was established, how it operated, what it taught, what effects it had, and why it closed in 1844. It is important to gain an understanding of the School of Commerce because it was an important milestone in the development of commercial education in eighteenth century Europe. The School has attracted considerable notoriety, especially in the Portuguese-language literature, where it is claimed to be the world's first government-sponsored school to specialise in the teaching of commerce, including accounting.

Objetivo: compreender as condições e contexto que levam os familiares de doentes com doença mental grave a participarem no grupo de suporte num Hospital Psiquiátrico. Método: Estudo qualitativo, segundo Grounded Theory. Participantes- familiares de doentes que frequentam o Hospital de dia. Procedimentos: sessões de grupo áudio-gravadas, entrevistas a membros da equipa de saúde, questionário aos familiares, notas de campo de incidentes críticos. Resultados: as condições e contexto que fazem com que os familiares se reúnam no grupo de suporte é a aliança na adversidade devido ao estigma da doença mental que devasta a vida das pessoas doentes e suas famílias em todas as dimensões do seu quotidiano pelo que o grupo de suporte constitui um porto de abrigo. Conclusão: no grupo os familiares partilham aprendizagens, estratégias e aprendem a gerir o quotidiano incerto. Esta é uma estratégia relevante para melhorar o cuidado profissional que é dado as pessoas com doença mental grave e seus familiares em casa.