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- The prominence of social responsibility disclosure in Portuguese companies’ web pagesPublication . Barros, Teresa; Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do PortoThis study investigates Portuguese companies’ use of the Internet to communicate social responsibility information, and the factors that affect this use. It examines the characteristics of companies that influence the prominence of social responsibility information on the Internet. Firm-specific factors that explain SRD by companies operating in a European country in which capital market fund raising is not regarded to be an important source of financing are analysed. The results are interpreted through the lens of a “political economy” framework which combines stakeholder and legitimacy theories perspectives, according to which companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to their stakeholder groups and influence the external perception of reputation. Results suggest that a theoretical framework combining stakeholder and legitimacy theories may provide an explanatory basis for SRD by Portuguese companies. However, this study does not provide us with enough evidence to determine that the prominence given to CSR activities by Portuguese companies in their websites is linked to relationships with their stakeholders
- Teaching and learning accounting in an innovative business simulation: portuguese case studyPublication . Costa Oliveira, Helena; Sá, Manuel; Barros, Teresa; Arantes, VâniaAccounting education had to evolve in order to acknowledge and take advantage of information technologies. These technologies are important in creating a credible simulation and better support to both students and teachers. We present a qualitative case study of a course of business simulation based on the use of information technologies. Developed by a Portuguese accountancy college, this employment-driven subject relies on two kinds of technologies: educational and entrepreneurial. This learning process improves students’ confidence on addressing the challenging professional world. In order to achieve this goal, the college had to deal with significant financial and human resources.