Arquivo
Revista Contabilista 277 - Bibliografia
16 Fevereiro 2024
Artigos publicados na revista de maio


Bibliografia referente ao artigo «Blockchain – alguns impactos na Contabilidade e na Auditoria, da autoria de Helena Inácio e Rui P. Marques


• Afifa, M., Van, H. e Van, T. (2023) Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy. Journal of Financial Reporting and Accounting, 21(1): 5-44.
• Alkafaji, B., Dashtbayaz, M. e Salehi, M. (2023). The Impact of Blockchain on the Quality of Accounting Information: An Iraqi Case Study. Risks, 11: 58.
• Bellucci, M., Bianchi, D. e Manetti, G. (2023). Blockchain in accounting practice and research: systematic literature review. Meditari Accountancy Research, 30(7): 121-146.
• Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3): 5–21.
• Fang, B., Liu, X., Ma, C. e Zhuo, Y. (2023). Blockchain technology adoption and accounting information quality. Account Finance. 00:1–32.
• Ivanchenkova, L., Shevtsiv, L., Beisenova, L., Shakharova, A. e Berdiyorov, T. (2023). Analysis of the Risks of Using the Blockchain Technology in the Accounting and Audit of a Fuel and Energy Complex Enterprise. International Journal of Energy Economics and Policy, 13(2): 316-321.
• Jayasuriya, D. e Sims, A. (2023) From the abacus to enterprise resource planning: is blockchain the next big accounting tool?. Accounting, Auditing & Accountability Journal, 36(1): 24-62.
• O’Leary, D. E. (2017). Configuring blockchain architectures for transaction information in blockchain consortiums: The case of accounting and supply chain systems. Intelligent Systems in Accounting, Finance and Management, 24(4): 138–147.
• Shanti, A. e Elessa, M. (2023) The impact of digital transformation towards blockchain technology application in banks to improve accounting information quality and corporate governance effectiveness. Cogent Economics & Finance, 11: 2161773.
• Silva, R., Inácio, H., Marques, R.P. (2022). Blockchain implications for auditing: a systematic literature review and bibliometric analysis. International Journal of Digital Accounting Research, 22: 163–192.


Bibliografia referente ao artigo «Impactos da pandemia COVID- 19 na atividade dos contabilistas», da autoria de Rui Bertuzi, Armindo Lima, Cláudia Pereira e Filipa Silva


• Adler, Ralph, & Gregory Liyanarachchi. 2020. "Towards measuring professionalism in accounting." Accounting & Finance 60 (3): 1907-1941. https://doi.org/10.1111/acfi.12461. https://search.ebscohost.com/login.aspx?direct=true&AuthType=ip,shib&db=bth&AN=146199457&lang=pt-pt&site=eds-live&scope=site.
• Agostino, Deborah, & Michela Arnaboldi. 2016. "A Measurement Framework for Assessing the Contribution of Social Media to Public Engagement: An empirical analysis on Facebook." Public Management Review 18 (9): 1289-1307. https://doi.org/10.1080/14719037.2015.1100320. https://doi.org/10.1080/14719037.2015.1100320.
• Bensadon, Didier, Raluca Sandu, & Henri Zimnovitch. 2022. "Accounting and work in historical perspective." Accounting History 27 (2): 188-193. https://doi.org/10.1177/10323732221094355. https://journals.sagepub.com/doi/abs/10.1177/10323732221094355.
• Brouard, François, Merridee Bujaki, Sylvain Durocher, and Leighann Neilson. 2017. "Professional Accountants' Identity Formation: An Integrative Framework." Journal of Business Ethics 142 (2): 225-238. https://doi.org/10.1007/s10551-016-3157-z. https://search.ebscohost.com/login.aspx?direct=true&AuthType=ip,shib&db=bth&AN=122941185&lang=pt-pt&site=eds-live&scope=site.
• Carnegie, Garry D., Paolo Ferri, Lee D. Parker, Shannon I. L. Sidaway, & Eva E. Tsahuridu. 2022. "Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports." Australian Accounting Review: 1. https://doi.org/10.1111/auar.12371. https://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=156091435&lang=pt-pt&site=ehost-live&scope=site.
• Carnegie, Garry D., & Christopher J. Napier. 2010. "Traditional accountants and business professionals: Portraying the accounting profession after Enron." Accounting, Organisations and Society 35 (3): 360-376. https://doi.org/10.1016/j.aos.2009.09.002. https://search.ebscohost.com/login.aspx?direct=true&AuthType=ip,shib&db=edselp&AN=S0361368209000944&lang=pt-pt&site=eds-live&scope=site.
• Coelho, P., Monteiro, A.P., & Pereira, C. 2021. “Digital Transformation: Certified Accountants’ Perceptions of the Evolution in the Quality of Online Taxation Services”, Smart Innovation, Systems and Technologies, 2021, 209, pp. 186–201. Doi: 10.1007/978-981-33-4260-6_17
• Feghali, Khalil, Joëlle Matta, & Samir Moussa. 2022. "Digital transformation of accounting practices and behavior during COVID-19: MENA evidence." Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune 21 (2): 236-236-269. https://doi.org/10.24818/jamis.2022.02005. https://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=157673573&site=eds-live.
• Hanelt, André, René Bohnsack, David Marz, & Cláudia Antunes Marante. 2021. "A Systematic Review of the Literature on Digital Transformation:
Insights and Implications for Strategy and Organizational Change." Journal of
Management Studies (John Wiley & Sons, Inc.) 58 (5): 1159-1197. https://doi.org/10.1111/joms.12639. https://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=151004685&lang=pt-pt&site=ehost-live&scope=site.
• Hussain Shahadat, Mazumder M., Abu H. Chowdhury, Robert J. Nathan, & Maria Fekete-Farkas. 2023. Digital Technologies for Firms’ Competitive Advantage and Improved Supply Chain Performance. Journal of Risk and Financial Management 16 (2). https://doi.org/10.3390/jrfm16020094.
• Jeacle, Ingrid, & Lee Parker. 2013. "The 'problem' of the office: Scientific management, governmentality and the strategy of efficiency." Business History 55 (7): 1074-1099. https://doi.org/10.1080/00076791.2013.838034. https://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=91593115&lang=pt-pt&site=ehost-live&scope=site.
• Jonathan, Gideon Mekonnen, King Solomon Hailemariam, Bemenet Kasahun Gebremeskel, & Sileshi Demesie Yalew. 2021. "Public Sector Digital Transformation: Challenges for Information Technology Leaders." Conference. https://search.ebscohost.com/login.aspx?direct=true&AuthType=ip,shib&db=edseee&AN=edseee.9623161&lang=pt-pt&site=eds-live&scope=site.
• Mergel, Ines, Noella Edelmann, & Nathalie Haug. 2019. "Defining digital transformation: Results from expert interviews." Government Information Quarterly 36 (4). https://doi.org/10.1016/j.giq.2019.06.002. https://search.ebscohost.com/login.aspx?direct=true&AuthType=ip,shib&db=edselp&AN=S0740624X18304131&lang=pt-pt&site=eds-live&scope=site.
• Oliveira, Amanda, Adriano Antonelli, & Henrique Portulhak. 2021. "Burnout syndrome and quality of professional life: a study in accounting offices in the southwest paraná." Revista Brasileira Alcance 28 (2): 242-257. https://doi.org/10.14210/alcance.v28n2(mai/ago).p242-257. https://search.ebscohost.com/login.aspx?direct=true&AuthType=ip,shib&db=edo&AN=150461598&lang=pt-pt&site=eds-live&scope=site.
• Sabuncu, Birsel. 2022. "The effects of digital transformation on the accounting profession." Dijital dönüşümün muhasebe mesleğ ine etkileri. 15 (1): 103-115. https://doi.org/10.25287/ohuiibf.974840. https://search.ebscohost.com/login.aspx?direct=true&AuthType=ip,shib&db=bth&AN=158237511&lang=pt-pt&site=eds-live&scope=site.
• Tomo, A., & R. Spanò. 2020. "Strategising identity in the accounting profession:: "mirror, mirror on the wall, who is the accountant of them all?"." Meditari Accountancy Research 28 (6): 917-949-949. https://doi.org/10.1108/MEDAR-02-2019-0443. https://search.ebscohost.com/login.aspx?direct=true&AuthType=ip,shib&db=edselc&AN=edselc.2-52.0-85083367890&lang=pt-pt&site=eds-live&scope=site