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Browsing ISCAP - CEOS - Livro, parte de livro, ou capítulo de livro by Author "Bandeira, Ana M."
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- A Domain Model for Transparency in Portuguese CooperativesPublication . Curado Malta, Mariana; Meira, Deolinda; Bandeira, Ana M.; Santos, MelanieThe aim of this chapter is to present a domain model that represents the informational needs of transparency (governance structure and accountability dimensions) in Portuguese cooperatives. A domain model is an abstract representation of a reality and a milestone in the development of a metadata application profile (MAP). A community of practice publishes linked open MAP-based data for these data to be interoperable; this means intelligent software/agents can aggregate these data, provide different types of visualizations, infer from the data, and ultimately provide new discoveries. This model was developed having as basis the information obtained from the accomplishment of a focus group, and the analysis of financial reports and websites of seven Portuguese cooperatives. The authors will continue to work on the domain model to include 1) other dimensions that also contribute for transparency in the organizations and 2) other types of entities of the social economy (SE). The final aim is to define a model representing the needs of transparency of all types of European SE entities.
- Effect of a punishing tax on economic growth, corruption, and welfarePublication . Afonso, Oscar; Bandeira, Ana M.Este artigo analisa o efeito da penalização da corrupção existente no seio dos negócios sobre o crescimento económico, o nível de corrupção e bem-estar social. Para tal, inclui-se a corrupção no modelo de crescimento endógeno induzido por progresso técnico horizontal, considerando que a penalização da corrupção deprime lucros. Esta penalização provoca uma realocação do trabalho da produção para atividades de R&D pelo que aumenta o progresso técnico, o crescimento económico e o bem-estar social assim como reduz o nível de corrupção. Os resultados teóricos estão em conformidade com os dados observados em 15 países da UE.
- Ética e deontologia em contabilidadePublication . Bandeira, Ana M.; Macedo, Armindo; Ribeiro, José CarlosEste manual pretende contribuir de uma forma essencialmente prática para o debate e reflexão sobre vários dilemas éticos perante os quais os profissionais de contabilidade são confrontados no seu dia a dia. A crescente interdisciplinaridade da contabilidade coloca os seus profissionais perante inúmeros e constantes desafios, sendo exigido aos mesmos uma elevada preparação em vários domínios. Para além dos indispensáveis conhecimentos técnicos, a marcha imparável da tecnologia, ou a crescente responsabilidade social empresarial que é exigida, coloca estes profissionais na linha da frente para abraçar e lidar com todas estas matérias. Há, todavia, um elemento comum que deve estar na base de todo este ambiente, a Ética.
- Reflections on the Accounting Framework of Public Interest Cooperatives in PortugalPublication . Bandeira, Ana M.; Meira, Deolinda; Tomé, BrízidaThe purpose of this chapter is to determine whether the current accounting standards of public interest cooperatives in Portugal are adequate, taking into account the social object, particularly the pursuit of furthering public interest and the nature of the subjects that integrate it. Thus, through the methodology of content analysis, the authors analyze the various policies and accounting legislation as well as the literature available on this topic. Through the classification and analysis of the main characteristics of these cooperatives, the authors conclude that they should be subject to the Public Administration's accounting regime in order to respond to the needs of different users of information.
- Sustainability and Corporate Social Responsibility in the Perspective of Social Economy Entities: A Bibliometric StudyPublication . Tomé, Brízida; Bandeira, Ana M.; Azevedo, Graça; Costa, Alberto J.We start from the conceptual interconnection between Sustainability and Corporate Social Responsibility, which, although continuously subject to controversy, both within the scope of its definition and in its performance, advocate, as the ultimate goal, human development and of the society in general, promoting the interests of the Communities on a permanent, long-term basis and without compromising the options of the future generations. In this context, we cannot fail to draw a parallel with the entities that constitute the Social Economy Sector. The activities they carry out are of economic and social nature and must be pursued in the general interest of their members, users and beneficiaries, thus in the general interest of the Community. These institutions also reveal concerns about the sustainability in all the dimensions involved (economic, social and environmental), in which the organizational performance is particularly important, as it becomes imperative to guarantee their continuity, fostering and promoting their social action. We will, therefore, start by framing what is meant by Sustainability, Corporate Social Responsibility and Social Economy, with a particular focus on the current requirements of stakeholders regarding the socially responsible behaviour of the institutions as these, in turn, will entail the adoption of more comprehensive management tools, also more efficient and transparent concerning all dimensions (economic, financial and social). It is within this framework that a project called “TFA—TheoFrameAccountability—Theoretical framework for the promotion of accountability in the social economy sector: The IPSS case” emerges, being promoted by the University of Aveiro, with the participation of National Confederation of Solidarity Institutions (CNIS—acronym in Portuguese), and the Polytechnic Institutes of Coimbra and Porto. This project aims to promote the accountability of the social economy sector (economic, financial and social aspects), in the Private Social Solidarity Institutions (IPSS—acronym in Portuguese), assisting them not only in fulfilling their legal obligations, but also facilitating the reporting of results of activities carried out in a more effective manner and promoting transfer of knowledge (for the IPSS and also for the academic community), thus contributing to the development and sustainability of these institutions. Thus, we develop an exploratory and descriptive analysis, of a quantitative-qualitative nature, in which the procedures of data collection determine the result of the search strategy by the defined descriptors. For this purpose, the analysis will focus on the following variables: number of articles published per year; methodologies used; theories of support; identification by sector/area of activity; countries of origin; more representative institutions; authors who publish more and journals with the largest number of publications. The main results indicate a growing concern about sustainability and a growing publication in this area. This paper presents a bibliometric study to evaluate the main trends of current research on sustainability and on corporate social responsibility, thus contributing to the construction of the theoretical basis underlying the “TFA—TheoFrameAccountability” project.