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- A systematic literature review on maturity models for information systems in higher education institutionsPublication . João Vidal de Carvalho; Vidal de Carvalho, Joao; Pereira, Rui Humberto; Álvaro RochaMaturity models have been introduced over the last five decades as guides and references for information system (IS) management in organizations from different sectors. In the education sector, maturity models have also been used to evaluate higher education institutions (HEIs) across several dimensions, such as information and communication technology (ICT), management, process management, course curricula, course/HEI accreditation, e-/m-learning, online courses and pedagogical strategies. In fact, HEIs are faced with enormous complexity due to the specificity and quantity of their processes. Based on the guidelines concerning a methodology for a systematic literature review, the maturity models of different subareas of education are identified and categorized in this paper. For each maturity model associated with HEIs’ ISs, the appropriate methodology for development and validation is identified, as well as the scope, stages and their dimensional characteristics. This study highlights the need to develop an IS maturity model that supports HEIs in their core business activities and management.
- À volta do ensino e da prática do direito, dos advogados e demais juristasPublication . Guichard, RaulÀ volta do ensino e da prática do direito, dos advogados e demais juristas
- Abordagem tradicional ao cálculo de custos: a necessidade da medida da produçãoPublication . Coelho, Maria Hélder MartinsNeste texto são analisadas técnicas e/ou métodos para calcular custos sustentando a percepção de que as empresas em geral e as pequenas e médias empresas (PME) em particular, necessitam de conhecer os custos dos produtos que fabricam e vendem e/ou dos serviços que prestam...
- Absalón, absalón! en lengua española: Notas sobre la edición prologada y anotada de Bernardo Santano MorenoPublication . Cid-Lucas, FernandoAbsalón, Absalón!2, la octava novela del famoso escritor estadounidense William Faulkner (1897-1962), Premio Nobel de Literatura en 1949, representa todo un desafío para cualquiera que quiera ponerla en otra lengua (Arrigoni, 2017). Es una de esas grandes novelas americanas3-porque creo que hoy en día está más que superado aquello del singular-que han dado carácter, han enriquecido y establecido el canon de la literatura norteamericana. Así,es justo dar la bienvenida y agradecer la reciente traducción, prologada y profusamente anotada, que ha realizado el profesor del Departamento de Filología Inglesa de la Universidad de Extremadura (España) Bernardo Santano Moreno (Cáceres, 1961).
- A acção popular como meio ao dispor dos particulares para agirem em defesa do meio ambientePublication . Marinho, Eugénio Fernando de Sá CerqueiraA acção popular como meio ao dispor dos particulares para agirem em defesa do meio ambiente
- Accountability in the Social Economy: The Case of Private Social Solidarity InstitutionsPublication . Ferreira, Augusta; Santos, Carlos; Inácio, Helena; Costa, Alberto J.; Bandeira, Ana M.; Tomé, Brízida; Joaquim, Carla; Góis, Cristina; Curi, Denise; Meira, Deolinda; Azevedo, Graça; Jesus, Mafalda; Teixeira, Maria Goreti; Monteiro, Patrícia; Duarte, Rúben; Marques, Rui PedroGiven the extreme importance of improving the accountability of private social solidarity institutions (IPSS), both for reasons of legal compliance and for reasons of improving legitimacy and notoriety among their stakeholders, in order to be accountable to them and in order to maintain their sustainability, this article aims to present a framework designed under a more comprehensive research project for the assessment of IPSS accountability, as well as the preliminary results of a pilot test of Portuguese IPSS. The framework was developed from a combination of methodologies that included a literature review, field work and a focus group, resulting in six dimensions with 76 indicators. For the pilot test, the data were collected by questionnaire for the years 2018, 2019 and 2020. The results of the pilot test, despite the limited number of entities, allowed the identification of some trends and indicators where entities show lower results and where they will have to focus to improve their accountability. Some possible effects of the COVID-19 pandemic were also identified. Therefore, we believe that the framework designed answers the research question: how can we promote accountability (social, financial and economic) in the social economy sector, in particular in the case of IPSS?
- Accounting accruals and information asymmetry in EuropePublication . Cerqueira, António; Pereira, CláudiaWe investigate whether the positive relation between accounting accruals and information asymmetry documented for U.S. stock markets also holds for European markets, considered as a whole and at the country level. This research is relevant because this relation is likely to be affected by differences in accounting standards used by companies for financial reporting, in the traditional use of the banking system or capital markets for firm financing, in legal systems and cultural environment. We find that in European stock markets discretionary accruals are positively related with the Corwin and Schultz high-low spread estimator used as a proxy for information asymmetry. Our results suggest that the earnings management component of accruals outweighs the informational component, but the significance of the relation varies across countries. Further, such association tends to be stronger for firms with the highest levels of positive discretionary accruals. Consistent with the evidence provided by the authors, our results also suggest that the high-low spread estimator is more efficient than the closing bid-ask spread when analysing the impact of information quality on information asymmetry.
- Accounting Information Systems: Scientific Production and Trends in ResearchPublication . Monteiro, Albertina Paula; Cepêda, CatarinaThis paper aims to provide a state-of-the-art overview in research on Accounting Infor- mation Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Account- ing Information Systems, published in journals indexed on Web of Science database. The research methodology and design were based on an inductive approach of a set of studies with the objective of theoretical development in the field of investigation. We found 144 articles on this subject. The first article was published in 1973. However, most papers were published during the last 10 years al- though the highest interest in Accounting Information Systems study among scholars concentrates on a short period, which is around 2020. We identify three research topics, as the following research trends: (1) the Accounting Information System impact in the organization (e.g., performance, inno- vation, reorganization of activities, information reporting); (2) the Accounting Information System Construction, (3) the importance of implementation of the Accounting Information System in small and medium-sized enterprises and Public-Sector; and (4) the factors that contribute to Accounting Information System efficiency/quality. These themes fit into a theoretical framework, in which agency and contingency theory are highlighted. In addition, by promoting the analysis of strict bibliometric tools, we also identified authors, journals, organizations and countries/regions that contributed most to the development of the investigation in this research topic. The results of this research add insights to the existing literature and serve as a guide for future research in Accounting Information Systems context, as well as help organizations, public, private and governments to establish their strategies in this area.
- Acerca da política de acesso aos documentos da União EuropeiaPublication . Alves, Dora ResendeApresentam-se referências aos documentos que regulam a política de acesso público aos documentos da União Europeia e alguns aspectos da sua incidência em matérias de direito da concorrência. O acesso público aos documentos da União Europeia configura hoje um verdadeiro direito fundamental. O direito de acesso aos documentos constitui um aspecto da política de abertura e deve ser apreciado no âmbito da política de informação e comunicação das instituições. Uma vez que a questão do acesso aos documentos não foi regulada nos Tratados, coube ao direito derivado regulamentar a matéria. Foi, assim, adoptado o acto que tem por objecto permitir o acesso aos documentos das instituições europeias, para que se possa entregar aos cidadãos qualquer tipo de documento, nas condições previstas e dentro dos limites das excepções previstas, o Regulamento (CE) n.º 1049/2001. O regulamento, provocou, como demonstram os relatórios publicados pelas três instituições, um aumento notório e constante dos pedidos de acesso aos documentos, com um decréscimo do número de recusas. Colocou-se na doutrina a questão de saber se, havendo normas específicas previstas em regulamentos sectoriais, o regime geral seria necessário para tais casos. A avaliação final de muitas questões envolvidas está caso a caso na decisão final do Tribunal de Justiça, muito embora a abertura e transparência no decurso dos processos de aplicação das normas da concorrência sejam assumidamente objectivos a prosseguir pela Comissão. Impõe-se uma valoração circunstanciada de cada caso concreto examinado, coordenando o direito de acesso à informação num processo administrativo com os interesses públicos e privados em causa, mantendo um equilíbrio entre o conhecimento processual de determinados dados e a defesa dos interesses maiores.