Search Results - "Gomes, Delfina"

Accounting in the organisation and life of a religious institution: the Monastery of Santa Ana in the eighteenth century by Gomes, Delfina, Maran, Laura, Araújo, Domingos

“…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…”
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Innovation in accounting historiography: Where to from here? by Cordery, Carolyn, Gomes, Delfina, Leoni, Giulia, McBride, Karen, Napier, Christopher

“…The world is facing difficult, uncertain and challenging times, which have consequences for accounting practice, education and research. This new and uncertain…”
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Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974) by Cunha, Manuel, Gomes, Delfina, Caria, Ana, Menezes, Carlos, Ribeiro, João Leite

“…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,…”
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Accounting and accountability in local government: Contributions from accounting history research by Sargiacomo, Massimo, Gomes, Delfina

“…This work provides an analysis of published historical research on accounting and accountability in local government (LG) and in public organizations that have…”
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Accounting historians engaging with scholars inside and outside accounting: Issues, opportunities and obstacles by Baskerville, Rachel, Carrera, Nieves, Gomes, Delfina, Lai, Alessandro, Parker, Lee

“…Originating in a panel presentation at the eighth Accounting History International Conference, this study offers a reflection on the issues, opportunities and…”
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Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory by Caria, Ana, Gomes, Delfina

“…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…”
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História da contabilidade e o gênero feminino: o caso Anna Jansen, a rainha do maranhão (Sec. XIX) by Silva Sampaio, Eliane, Rocha Gomes, Delfina Rosa, De Santana Porte, Marcelo

“…Este trabalho tem como objetivo analisar e compreender a atuação de Anna Joaquina Jansen à frente dosnegócios da família sob a perspectiva da pesquisa do…”
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The stereotype of accountants: using a personality approach to assess the perspectives of laypeople by Leão, Fernanda, Gomes, Delfina

“…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…”
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Demonstração de resultado econômico: percepção do comando da aeronáutica do Brasil by Delfina Rosa da Rocha Gomes, Giovanni Magliano Júnior

“…No ano de 2010, uma alteração no quadro normativo brasileiro introduziu a Demonstração do Resultado Econômico (DRE) para o setor público, que busca comparar…”
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Exploring tax-related sustainability reporting by electric utilities by Branco, Manuel Castelo, Gomes, Delfina, Martins, Adelaide

“…This study examines tax-related sustainability reporting among electric utilities. Our sample consists of the 32 electric utilities included in the S&P Global…”
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The interplay of conceptions of accounting and schools of thought in accounting history by Gomes, Delfina

“…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”…”
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The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal by Leão, Fernanda, Gomes, Delfina

“…Concerns about the success of professional accountancy in terms of its social dimension have been expressed in the literature. This study uses data from a…”
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Accounting change in central government by Gomes, Delfina, Carnegie, Garry D, Lima Rodrigues, Lúcia

“…Purpose - The 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…”
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COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research by Carnegie, Garry D, Gomes, Delfina, McBride, Karen

“…PurposeThe 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…”
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Accounting history and the feminine gender: The case Anna Jansen, Queen of Maranhão (19th Century) by Eliane Silva Sampaio, Delfina Rosa Rocha Gomes, Marcelo de Santana Porte

“…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…”
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Accounting and accountability in local government: An introduction by Gomes, Delfina, Sargiacomo, Massimo

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Motivos da utilização frequente do serviço de urgência pelas pessoas idosas no contexto de uma unidade de saúde familiar by Gomes Delfina, Idalina, Seara, Alexandra

“…Resumo: A população a nível mundial encontra-se a envelhecer, o que leva a um aumento de doenças crónicas e a um aumento do risco de fragilidade, com…”
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Resistance strategies through the CEO communications in the media by Martins, Adelaide, Gomes, Delfina, Oliveira, Lídia, Caria, Ana, Parker, Lee

“…This study analyses the strategic responses to institutional pressures through organisational discursive practices. This analysis is developed through an…”
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An institutionalist political-economy perspective on social and environmental accounting by Manuel Castelo Castelo Branco, Gomes, Delfina, Martins, Adelaide

“…PurposeThe purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and…”
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Insights into learning profiles and learning outcomes within introductory accounting by Teixeira, Cláudia, Gomes, Delfina

“…This paper reports an empirical study aiming to explore aspects of learning and studying introductory accounting in Portuguese higher education. It…”
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