Bibliografia referente ao artigo «O contabilista na era 5.0: momento de recriar a profissão», da autoria de Maria da Conceição Tavares e Graça Azevedo

• Al-Htaybat, K., von Alberti-Alhtaybat, L., & Alhatabat, Z. (2018). Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum. Accounting Education, Vol. 27(4), 333-357. DOI: 10.1080/09639284.2018.1437758
• Berikol, B. Z., & Killi, M. (2021). The effects of digital transformation process on accounting profession and accounting education. In Ethics and Sustainability in Accounting and Finance, Vol. II, 219-231. Springer, Singapore. DOI: 10.1007/978-981-15-1928-4_13
• Cho, C. H., Kim, A., Rodrigue, M., & Schneider, T. (2020). Towards a better understanding of sustainability accounting and management research and teaching in North America: A look at the community. Sustainability Accounting, Management and Policy Journal. Vol. 11(6), 985-1007. DOI: 10.1108/SAMPJ-08-2019-0311
• Damerji, H., & Salimi, A. (2021). Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting. Accounting Education, Vol. 30(2), 107-130. DOI: 10.1080/09639284.2021.1872035
• Ebaid, I. E. S. (2021). Sustainability and accounting education: perspectives of undergraduate accounting students in Saudi Arabia. Journal of Applied Research in Higher Education. Vol. 14(4), 1371-1393. DOI: 10.1108/JARHE-05-2021-0183
• Faruqi, U.A. (2019). Future Service in Industry 5.0: Survey Paper, Jurnal Sistem Cerdas, Vol. 2, 67-79, 2019.
• Fitri, H & Putra, R.B. (2019). The impact of learning culture on readiness to online learning through learning satisfaction as intervening variable the industrial era 4.0, Jurnal Apresiasi Ekonomi, Vol.7, 309-316. ISSN Online: 2613-9774
• Frizon, J. A., & Eugénio, T. (2022). Recent developments on research in sustainability in higher education management and accounting areas. The International Journal of Management Education, Vol. 20(3), 100709. DOI: 10.1016/j.ijme.2022.100709
• Fukuyama, M. (2018). "Society 5.0: Aiming for a New Human-Centered Society,” Special Article 2, Japan SPOTLIGHT (July/August 2018), 47-50.
• Gil-Marín, M., Vega-Muñoz, A., Contreras-Barraza, N., Salazar-Sepúlveda, G., Vera-Ruiz, S., & Losada, A. V. (2022). Sustainability Accounting Studies: A Metasynthesis. Sustainability, Vol. 14(15), 9533. DOI: 10.3390/su14159533
• Gonçalves, M. J. A., da Silva, A. C. F., & Ferreira, C. G. (2022). The Future of Accounting: How Will Digital Transformation Impact the Sector?. Informatics, Vol. 9(1), 1-19. DOI: 10.3390/informatics9010019
• Gray, R. (1992). Accounting and environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability. Accounting, organizations and society, Vol. 17(5), 399-425.
• Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet. Accounting, organizations and society, Vol. 35(1), 47-62. DOI:10.1016/j.aos.2009.04.006
• Gulluscio, C.; Puntillo, P.; Luciani, V., & Huisingh, D. (2020). Climate Change Accounting and Reporting: A Systematic Literature Review. Sustainability, Vol. 12, 5455
• IFAC (2019). Preparing Future-Ready Professionals - Future-Fit Accountants: Roles for the Next Decade. Retirado em janeiro 2023 de https://www.ifac.org/knowledge-gateway/tags/developing-future-ready-professionals
• IFAC (2022). Developing the Accountancy Profession - Connecting Your Educational Programming to Emerging Trends. Retirado em janeiro 2023 de https://www.ifac.org/knowledge-gateway/developing-accountancy-profession/publications/connecting-your-educational-programming-emerging-trends
• Jackson, D., Michelson, G., & Munir, R. (2022). Developing accountants for the future: New technology, skills, and the role of stakeholders. Accounting Education, 1-28. DOI: 10.1080/09639284.2022.2057195
• Lantada, A.D. (2020). Engineering education 5.0: Continuously evolving engineering education. International Journal of Engineering Education, Vol. 36(6), 1814-1832.
• Lase, D. (2019). Education and Industrial Revolution 4.0, Jurnal Handayani PGSD FIP UNIMED, Vol. 10, 48-62. p-ISSN: 2355 – 1739; e-ISSN: 2407 – 6295
• Leitner-Hanetseder, S., Lehner, O. M., Eisl, C., & Forstenlechner, C. (2021). A profession in transition: Actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research.
• Mihardjo, L., Sasmoko, S., Alamsjah, F., & Elidjen, E. (2019). Digital leadership role in developing business model innovation and customer experience orientation in industry 4.0. Management Science Letters, Vol. 9(11), 1749-1762.
• Minchev, Z. & Boyanov, L. (2018). Future Digital Society 5.0: Adversaries & Opportunities, 8Th International Conference on Application of Information and Communication Technology and Statistics in Economy and Education (ICAICTSEE – 2018), October 18-20TH, 1-10.
• Moore, W. B., & Felo, A. (2022). The evolution of accounting technology education: Analytics to STEM. Journal of Education for Business, Vol. 97(2), 105-111. DOI: 10.1080/08832323.2021.1895045
• Mustiningsih, D. & Arifin, I. (2019). Quality Management Education in the Industrial Revolution Era 4.0 and Society 5.0,” Advances in Social Science, Education and Humanities Research, 5th International Conference on Education and Technology (ICET 2019), Vol. 382, 565-570.
• Muzira, D.R. & Muzira, R. (2020). An Assessment of Educators’ Level of Concern on the Adoption of Education 5.0: A Case of One University in Zimbabwe”. Current Journal of Applied Science and Technology, Vol. 39, 22-32.
• Nakano, M. (2022). Artificial Intelligence and Robotic Process Automation for Accounting and Auditing in Society 5.0. The Journal of Social Science, Vol. 89, 51-61.
• Novak, A., Žager, K., & Barišić, I. (2021). Innovation in Accounting Education: The Impact of Information Technology on Teaching Methods. In European Conference on Innovation and Entrepreneurship (pp. 660-XXV). Academic Conferences International Limited. DOI: 10.34190/EIE.21.142
• Paravizo, E., Chaim, O. C., Braatz, D., Muschard, B., & Rozenfeld, H. (2018). Exploring gamification to support manufacturing education on industry 4.0 as an enabler for innovation and sustainability. Procedia manufacturing, Vol. 21, 438-445. 10.1016/j.promfg.2018.02.142
• Qasim, A., & Kharbat, F. F. (2020). Blockchain technology, business data analytics, and artificial intelligence: Use in the accounting profession and ideas for inclusion into the accounting curriculum. Journal of Emerging Technologies in Accounting, Vol. 17(1), 107-117. DOI: 10.2308/jeta-52649
• Vysochan, O.; Hyk, V.; Vysochan, O.; Olshanska, M. (2021). Sustainability Accounting: A Systematic Literature Review and Bibliometric Analysis. Quality - Access Success, Vol. 22(185), 95–102.
• World Economic Forum (WEF) (2021). "The Future of Jobs Report 2018,” Retirado em Dezembro 2022 de http://www3.weforum.org/docs/WEF_Future_of_Jobs_2018.pdf
• World Economic Forum (WEF) (2022). Agenda articles, The green skills imperative: How can we create a future that works for all?, Retirado em Janeiro 2023 de https://www.weforum.org/agenda/2022/09/green-skills-workforce-better-world/
• Yigitbasioglu, O., Green, P., & Cheung, M. Y. D. (2023). Digital transformation and accountants as advisors. Accounting, Auditing & Accountability Journal, Vol 36(1), 209-237. DOI 10.1108/AAAJ-02-2019-3894


Bibliografia referente ao artigo «A razão de ser da internacionalização», da autoria de Eduardo Sá e Silva

• Aviso nº 06/SI/2015 Sistema de Incentivos "INTERNACIONALIZAÇÃO DAS PME”
• Almeida, A. (2015), Cidade com perfil- ECOLOGIA URBANA, LDA, relatório de estágio, APNOR – IPP
• Ansoff, I. (1965), Corporate Strategy: An Analysis Approach to Business for Growth and Expansion, New York: McGraw-Hill
• Alonso, J. (1994) Nuevas Tendencias en el comercio internacional, Información Comercial Española, Ministerio de Comercio Y Turismo, Madrid,
• Banco Pinto & Sotto Mayor (1980), Guia do Exportador, Volumes I e II
• Brito, C. & Lorga, S. (1999), Marketing Internacional, Porto: Sociedade Portuguesa de Inovação
• Buckley, P. & Casson, M. (1976) The Future of the Nultinational Enterprise, Psigrave Macmillan
• Dias, A. (2002) Reflexões e Ações para a Internacionalização da Pequena e Média Empresa, Dissertação de mestrado de Engenharia da Produção, Universidade Federal de Sta Catarina, Brasil
• Dunning, J. (1980) Toward na ecletic theory of international production: Some empirical testes, Journal of International Business Studies, 11(1), 9-31
• Costa, S. & Lorga, S. (2003), Internacionalização e Redes de Empresas, Verbo
• Costa, T. & Carvalho, L. (2016), Gestão Internacional, Edições Sílabo
• Czinkota, M,, Ronkainen, I. & Moffett, M. (1999), International Business (5th ed.), The Dryden Press
• Dantas, J & Coelho, Arnaldo (2007) O jogo do Futuro, Vida Económica
• Expresso (jornal), 27 de maio de 2017, Espanha é o principal motor das exportações
• Faulkner, D. (1995) International Strategic Alliances, McGraw-Hill
• Fernandes, F. (2017), Os Exportadores Portugueses, Fundação Francisco Manuel dos Santos
• Freire, A. (1999), Internacionalização – Desafios para Portugal, Volume I, Verbo
• Hollensen, S. (2011), Global Marketing: A Decision-Oriented Approach (4th edition), Prentice-Hall
• Grandinetti & Rullani (1994) Sunk Internationalisation: small firms and global knowledge, Revue d´Economie Industrielle, nº 67
• Ghauri, P. & Cateora, P. (2010), International Marketing (15th ed.), New York, McGrwaw-Hill
• Hymer, S. (1960). The International Operations of National Firms: a Study of Foreign Direct Investment. MIT Press, Cambridge, MA.
• Johanson, Jan & Wiedersheim-Paul, Finn (1975). The internationalization of the firm—four swedish cases . Journal of management studies, v. 12, n. 3, p. 305-323.
• Johanson, S. & Mattisson, L. (1988), Internationalization in Industrial System, Strategies in Global Competition, N. Hood e J.E. Vahlne (editors), Croom Helm
• Kanter, R. (1996) Collaborative Advantage: The Art of Alliances, Harvard Business Review, jul-ago.
• Leersnyder, J. (1986), Marketing International, Paris: Dalloz
• Martínez, R. S. (2010). Competitividad, innovación y emrpesas de alto crecimiento en España. Competitividad, innovación y emrpesas de alto crecimiento en España. Dirección General de Política de la Pequeña y Mediana Empresa, Ministerio de Industria, Turismo y Comercio
• Medeiros, E. (2013), Economia Internacional – Comércio e Finanças. 9ª edição, Escolar Editora
• Nagy, S. G. (2012). The Internationalization of The Spanish SME Sector. Society and Economy, pp. 71-86.
• OEC – site acedido em novembro de 2019: https://oec.world/pt/profile/country/prt/
• Porter, M. (1990), The Competitive Advantage of Nations, New York: Free Press
• Reid, S. D. (1981). The decision-maker and export entry and expansion. Journal of International Business Studies, vol. 12, Fall, pp. 101-12.
• Rialp, A., Rialp, J., & Knight, G. A. (2010). La vocación global de los nuevos modelos de PYMES - el caso de las empresas Born Globals. Revista Economia Industrial.
• Silva, E. (2012), Dicionário de Finanças e Negócios Internacionais, Vida Económica
• Teixeira, S. (2011) Gestão Estratégica, Escolar Editora
• Teixeira, T. & Diz, Henrique (2005), Estratégias de Internacionalização, Publisher Team
• Vernon, R. (1966), International Investment and International trade in the product cycle. Quartely Journal of Economics, 80(2), 190-207
• Vide, S. (2008) Internacionalização como Estratégia de Competitividade in Leitão, J.; Ferreira, J. & Azevedo, S. Dimensões Competitivas de Portugal, pp 284-300, Centro Atlântico
• Welford, R. & Prescott, K. (1994), European Business – An Issue Based Approach (2th ed.), Pitman Publishing
• Yoshino, Y & Rangan, U.(1996) Alianças estratégicas: uma abordagem empresarial a globalização. São Paulo: Books

Bibliografia referente ao artigo « A relevância da RSE na atividade das empresas e a nova ação dos profissionais de Contabilidade», da autoria de Fátima Araújo

• Abbas, J., & Dogan, E. (2022). The impacts of organizational green culture and corporate social responsibility on employees’ responsible behaviour towards the society. Environmental Science and Pollution Research, 1-11.
• Argandoña, A. (1998). The stakeholder theory and the common good. Journal of Business Eth-ics 17 (9-10):1093-1102.
• Bashir, M. (2022), "Corporate social responsibility and financial performance – the role of corporate reputation, advertising and competition", PSU Research Review.
• Bos-Brouwers, H.E.J.(2010) Corporate sustainability and innovation in SMEs: Evidence of themes and activities in practice. Bus. Strateg. Environ, 19 (7), 417–435.
• Bowen, H. R. (1953). Social responsibilities of the businessman. New York: Harper.
• Cheng, X., Wang, H. H., & Wang, X. (2022). Common institutional ownership and corporate so-cial responsibility. Journal of Banking & Finance, 136, 106218.
• COM - COMISSÃO EUROPEIA (2001). "Livro Verde - Promover um quadro europeu para a res-ponsabilidade social das empresas. [data de consulta: 05-08-2022. Endereço: https://eur-lex.europa.eu/legal-content/PT/TXT/HTML/?uri=CELEX:52001DC0366&from=NL].
• COM - COMISSÃO EUROPEIA (2021): "Proposal for a Corporate Sustainability Reporting Di-rective (CSRD)” Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting. Brussels, 21.4.2021. [data de consulta: 10-08-2022. Endereço: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52021PC0189.
• Dimitropoulos, P., & Chatzigianni, E. (Eds.). (2022). Corporate Social Responsibility and Govern-ance: Stakeholders, Management and Organizational Performance in the European Union. Routledge.
• Douvis, J., & Kyriakis, V. (2022). Corporate Social Responsibility, Governance, and Sport Mar-keting: An International Review. Corporate Social Responsibility and Governance, 224-249.
• Ehsan, S., Tariq, A., Nazir, M. S., Shabbir, M. S., Shabbir, R., Lopez, L. B., & Ullah, W. (2022). Nexus between corporate social responsibility and earnings management: Sustainable or opportun-istic. Managerial and Decision Economics, 43(2), 478-495.
• Fatima, T., & Elbanna, S. (2022). Corporate social responsibility (CSR) implementation: a review and a research agenda towards an integrative framework. Journal of Business Ethics, 1-17.
• Felicetti, A. M., Ammirato, S., Corvello, V., Iazzolino, G., & Verteramo, S. (2022). Total quality management and corporate social responsibility: a
systematic review of the literature and implica-tions of the COVID-19 pandemics. Total Quality Management & Business Excellence, 1-20.
• Franco, P. (2021). "A prestação de contas vai mudar completamente”, entrevista à Lusa. [data de consulta: 05-08-2022. Endereço: /noticias/a-prestacao-de-contas-vai-mudar-completamente/].
• García‐Sánchez, I. M., Hussain, N., Khan, S. A., & Martínez‐Ferrero, J. (2022). Assurance of cor-porate social responsibility reports: Examining the role of internal and external corporate governance mechanisms. Corporate Social Responsibility and Environmental Management, 29(1), 89-106.
• Hang, Y., Sarfraz, M., Khalid, R., Ozturk, I., & Tariq, J. (2022). Does corporate social responsibil-ity and green product innovation boost organizational performance? a moderated mediation model of competitive advantage and green trust. Economic Research-Ekonomska Istraživanja, 1-21.
• INE. IP - Instituto Nacional de Estatística, I.P. (2019). "Objetivos de Desenvolvimento Sustentá-vel - Agenda 2030. Indicadores para Portugal - 2010/2018”. Lisboa, Portugal.
• IPQ - Instituto Português da Qualidade (2011). Norma Portuguesa NP ISO 26000: linhas de ori-entação da responsabilidade social.
• ISO - International Organization for Standardization (2010). ISO 26000: Guidance on social res-ponsibility. [data de consulta: 05-08-2022. Endereço: https://www.iso.org/standard/42546.html].
• Liu, W., Wei, W., Choi, T. M., & Yan, X. (2022). Impacts of leadership on corporate social re-sponsibility management in multi-tier supply chains. European Journal of Operational Research, 299(2), 483-496.
• Lizcaño, J. L. (2004). "La responsabilidad social es ya el tema estrella de la empresa” entrevista ao El Norte de Castilla. [data de consulta: 05-08-2022. Endereço: https://www.aeca.es/old/comisiones/rsc/articulorsctemaestrella.htm].
• OCDE - Organização para a Cooperação e Desenvolvimento Económico (2016). Princípios de Governo das Sociedades do G20 e da OCDE, Éditions OCDE, Paris. [data de consulta: 05-08-2022. En-dereço: http://dx.doi.org/10.1787/9789264259195-pt].
• ONU - Organização das Nações Unidas (2022). Objetivos de Desenvolvimento Sustentável. [da-ta de consulta: 05-08-2022. Endereço: https://unric.org/pt/Objetivos-de-Desenvolvimento-Sustentavel].
• PORTUGAL, Ministério das Finanças (2017). Divulgação de informações não financeiras e de in-formações sobre a diversidade por grandes empresas e grupos, transpondo a Diretiva 2014/95/UE. Diário da República n.º 145, Série I de 2017-07-28, pp.4267 – 4271. [data de consulta: 10-08-2022. En-dereço: https://data.dre.pt/eli/dec-lei/89/2017/07/28/p/dre/pt/html].
• Quezado, T. C. C., Cavalcante, W. Q. F., Fortes, N., & Ramos, R. F. (2022). Corporate Social Re-sponsibility and Marketing: A Bibliometric and Visualization Analysis of the Literature between the Years 1994 and 2020. Sustainability, 14(3), 1694.
• Schiessl, D., Korelo, J. C., & Cherobim, A. P. M. S. (2022). Corporate social responsibility and the impact on economic value added: the role of environmental innovation. European Business Review.
• Sugianto, S., & Soediantono, D. (2022). Literature Review of ISO 26000 Corporate Social Re-sponsibility (CSR) and Implementation Recommendations
to the Defense Industries. Journal of In-dustrial Engineering & Management Research, 3(2), 73-87.
• Sun, Z., Li, Y., Wang, M., Wang, X., Pan, Y., & Dong, F. (2019). How does vertical integration promote innovation corporate social responsibility (ICSR) in the coal industry? A multiple-step multi-ple mediator model. Plos one, 14(6), e0217250.
• Suto, M., & Takehara, H. Employee‐oriented corporate social responsibility, innovation, and firm value. Corporate Social Responsibility and Environmental Management.
• Vagin, S. G., Kostyukova, E. I., Spiridonova, N. E., & Vorozheykina, T. M. (2022). Financial Risk Management Based on Corporate Social Responsibility in the Interests of Sustainable Development. Risks, 10(2), 35.
• Wang, C., Qureshi, I., Guo, F., & Zhang, Q. (2022). Corporate Social Responsibility and Disrup-tive Innovation: The moderating effects of environmental turbulence. Journal of Business Research, 139, 1435-1450.
• Zaman, R., Jain, T., Samara, G., & Jamali, D. (2022). Corporate governance meets corporate so-cial responsibility: Mapping the interface. Business & Society, 61(3), 690-752.
• Zhang, Q., Oo, B. L., & Lim, B. T. H. (2022). Key practices and impact factors of corporate social responsibility implementation: Evidence from construction firms. Engineering, Construction and Ar-chitectural Management.