Contabilidade, finanças e sustentabilidade no século XXI
Resumo
Este projeto tem como objetivo desenvolver um conjunto de estudos sobre os desafios e as transformações contemporâneos na Contabilidade, nas Finanças e na Gestão, com particular enfoque na evolução regulamentar, na transformação digital, na gestão estratégica, na sustentabilidade e nas práticas organizacionais.
Especificamente, o projeto pretende os seguintes objetivos:
- Analisar as implicações das mudanças regulamentares, tecnológicas e institucionais para as organizações, as práticas contabilísticas e financeiras e os mercados.
- Examinar a adoção de novas práticas contabilísticas, de auditoria e digitais e as suas implicações para os profissionais, as organizações e os processos de tomada de decisão.
- Estudar as práticas de gestão estratégica e as abordagens organizacionais, incluindo o Lean Management e outros métodos de gestão inovadores, em diferentes setores.
- Investigar as preocupações e práticas de sustentabilidade das organizações, incluindo as suas dimensões económica, ambiental e social, e as suas implicações para o desempenho organizacional e a tomada de decisão.
- Explorar as interações entre a transformação digital, a gestão estratégica, a sustentabilidade e o desempenho organizacional em diferentes contextos institucionais e setoriais.
Objectivos de Desenvolvimento Sustentável:
4. Quality Education
8. Decent Work and Economic Growth
9. Industry, Innovation and Infrastructure
12. Responsible Production and Consumption
Estudantes de Doutoramento
Nataniela Silva
Governança Corporativa e Risco Fiscal Empresarial: A Responsabilidade Tributária Subsidiária como Indicador de Fragilidade Organizacional
Pedro Castanheira
Emerging technologies in accounting: their impact on professional practices and education and the role of robotic process automation (completed in January 2026)
Sofia Nair Barbosa
Lean aplicado ao setor da saúde - estudo de caso: Instituições particulares de solidariedade social
Sofia Raquel Castro
Dividendos, Governance e ESG: Evidência Europeia
Publicações
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Alcarva, P., Pinto, J., Pacheco, L. M., Madaleno, M., & Barros, T. (2026). Green Bonds and Green Banking Loans: A Systematic Literature Review. Sustainability, 18(2), 898, 1-27.
https://doi.org/10.3390/su18020898
https://hdl.handle.net/11328/6892
Lobão, J., Pacheco, L. M., & Cruz, N. (2026). On the Evolution of the Stock Market Efficiency: Evidence From Emerging Markets. International Studies of Economics (published online: 14 April 2026), 1-13.
https://doi.org/10.1002/ise3.70034
https://hdl.handle.net/11328/7063
Carvalho, A. C., Pacheco, L., Lobão, J. (2026). Short-term predictability of Islamic stocks following price shocks: evidence from four emerging markets. International Journal of Islamic and Middle Eastern Finance and Management (published online: 23 March 2026), 1-22.
https://doi.org/10.1108/IMEFM-07-2025-0545
https://hdl.handle.net/11328/7034
Carvalho, M., Azevedo, M., & Pacheco, L. M. (2026). Students and employers perceptions differential on soft skills: An analysis for university students. Industry and Higher Education (published online: 04 February 2026), 1-14.
https://doi.org/10.1177/09504222261423286
https://hdl.handle.net/11328/6943
Reis, A., Correia, M. R., & Pacheco, L. M. (2026). Gender Diversity and Firm Performance: The Case of Portuguese Medium Firms. Studies in Business and Economics, 21(1), 253-279.
https://doi.org/10.2478/sbe-2026-0012
https://hdl.handle.net/11328/7204
Cruz, F. S., & Tavares, F. O. (2026). Management of Strategic Alliances in Portuguese Service-Based SMEs: Exploring the Role of Dynamic Capabilities in Developing Innovation Capabilities. Administrative Sciences, 16(3), 152.
https://doi.org/10.3390/admsci16030152
https://hdl.handle.net/11328/7022
Tavares, F. O., Pacheco, L., Carvalho, M., & Pereira, E. T. (2026). Evolution of the Real Estate Market in Portugal in the 21st Century: An Analysis of the First Twenty-Five Years. Economies, 14(3), 71, 1-20.
https://doi.org/10.3390/economies14030071
https://hdl.handle.net/11328/6971
Aldeia, S. (2025). The Factoring Contract and Its Modalities. Revista Jurídica Portucalense, 1(38), 1-20.
https://doi.org/10.34625/issn.2183-2705(38)2025.v-2
https://hdl.handle.net/11328/7004
Barbosa, C., Sardo, F., & Pacheco, L. M. (2025). Zero-leverage determinants: A study for Portuguese SMEs. Quantitative Finance and Economics, 9(4), 887-911.
https://doi.org/10.3934/QFE.2025031
https://hdl.handle.net/11328/6815
Białek-Jaworska, A., Kopańska, A. K., Aldeia, S., & Potępa, M. (2025). Debt incentivised income smoothing in Polish municipally-owned companies. Journal of Accounting in Emerging Economies (published online: 11 June 2025).
https://doi.org/10.1108/JAEE-11-2023-0361
https://hdl.handle.net/11328/6393
Náñez Alonso, S. L., Ozili, P. K., Sastre Hernández, B. M., & Pacheco, L. M. (2025). Evaluating the acceptance of CBDCs: Experimental research with artificial intelligence (AI) generated synthetic response. Quantitative Finance and Economics, 9(1), 242-273.
https://doi.org/10.3934/QFE.2025008
https://hdl.handle.net/11328/6235
Nogueira, M. C., Almeida, L., & Tavares, F. O. (2025). Financial literacy, financial knowledge, and financial behaviors in OECD countries. Journal of Risk and Financial Management, 18(3), 167, 1-15.
https://doi.org/10.3390/jrfm18030167
https://hdl.handle.net/11328/6231
Pacheco, L. M. (2025). Intangible assets and SME performance: Does industry matter? International Journal of Globalisation and Small Business (IJGSB), 15(4), 385-406.
https://doi.org/10.1504/ijgsb.2025.10076579
https://hdl.handle.net/11328/7016
Pinheira, T., Lobão, J., & Pacheco, L. (2025). Effects of Price Clustering on African Stock Markets. Scientific Annals of Economics and Business, 72(3), 577-594.
https://doi.org/10.47743/saeb-2025-0034
https://hdl.handle.net/11328/6663
Santos, E., Tavares, F. O., & Maurício, C. (2025). What do children with above-average abilities understand about financial literacy? Journal of Risk and Financial Management, 18(5), 254, 1-18.
https://doi.org/10.3390/jrfm18050254
https://hdl.handle.net/11328/6298
Gonçalves, H., Pacheco, L., & Tavares, F. O. (2025). Government Policies for Promoting Financial and Fiscal Literacy: Evidence from a Questionnaire-Based Study. Journal of Risk and Financial Management, 18(11), 649, 1-24.
https://doi.org/10.3390/jrfm18110649
https://hdl.handle.net/11328/6781
Tavares, F. O., & Almeida, L. (2025). Reframing Financial Literacy for the Twenty-First Century: Foundations, Digital Transformations, and Pathways to Sustainable Empowerment. Journal of Risk and Financial Management, 18(11), 656, 1-7.
https://doi.org/10.3390/jrfm18110656
https://hdl.handle.net/11328/6797
Aldeia, S. (accepted version: November 2024). Debra Directive: A Critical analysis. Journal of Tax Administration, 1-24.
https://hdl.handle.net/11328/6534
Almeida, L., Chanoca, J., & Tavares, F. O. (2024). Financial literacy: A case study for Portugal. Journal of Risk and Financial Management, 17(5), 215, 1-18.
https://doi.org/10.3390/jrfm17050215
https://hdl.handle.net/11328/5655
Carvalho, A., Pacheco, L. M., Sardo, F., & Serrasqueiro, Z. (2024). Does managerial overconfidence affect capital structure rebalancing for entrepreneurial firms? Journal of Small Business and Enterprise Development (published online: 10 January 2024), 1-22.
https://doi.org/10.1108/JSBED-07-2023-0319
https://hdl.handle.net/11328/5336
Hernández Sánchez, A., Aldeia, S., & Náñez Alonso, S. L. (2024). Medición del grado de conocimiento sobre las obligaciones de tributación en operaciones con criptomonedas en el IRPF y en el IP: Una evidencia y una preocupación. Revista Jurídica de Castilla y León, (61), 137-167.
https://hdl.handle.net/11328/5479
Lobão, J., Pacheco, L. M., & Carvalho, D. (2024). Exploring the Nordic numbers: An analysis of price clustering in Scandinavian stocks. Review of Behavioral Finance (published online: 19 July 2024), 1-17.
https://doi.org/10.1108/RBF-01-2024-0007
https://hdl.handle.net/11328/5801
Lobão, J., Pacheco, L. M., & Naia, M. B. (2024). Navigating the herd: The dynamics of investor behavior in the Brazilian stock market. Quantitative Finance and Economics, 8(3), 635-657.
https://doi.org/10.3934/QFE.2024024
https://hdl.handle.net/11328/5953
Tavares, F. O., Santos, E., Oliveira, M. F., & Almeida, L. (2024). Determinants of corporate indebtedness in Portugal: An analysis of financial behaviour clusters. Risks, 12(6), 91, 1-20.
https://doi.org/10.3390/risks12060091
https://hdl.handle.net/11328/5654
Lote, E., & Tavares, F. O. (2024). Determinants of agricultural land valuation in the province of Huambo, Angola: A quantitative analysis. Urban Science, 8(4), 162, 1-16.
https://doi.org/10.3390/urbansci8040162
https://hdl.handle.net/11328/5952
