Mission and Objectives

    The Center for Research in Accounting and Taxation (CICF), is a scientific research unit, created on March 30, 2007, by resolution of the Scientific Council of the School of Management of the Polytechnic Institute of Cávado and Ave (IPCA), which studies the areas of Accounting and Taxation, integrated in the School of Management (ESG) of the IPCA.

    The CICF mission is to contribute to knowledge in the scientific areas of Accounting and Taxation through the production of quality applied research and the dissemination and transfer of knowledge to society.

    The creation and dynamisation of the CICF has made it possible to consolidate the research carried out in the areas of Accounting and Taxation. With the established relations between the CICF and other national and international scientific research institutions, it is intended to foster and improve scientific research applied to the national context.

    The CICF also intends to maintain permanent contact with economic agents, emphasizing the implementation of applied research projects in the local regions. Cooperative relationships are maintained with public and private organizations for the development of these projects.

    It is also a strategic goal of the CICF to maintain a relationship of cooperation and interaction with the Portuguese professional associations representing the area of ​​Accounting and Taxation, namely the Chamber of Official Accountants (CTO), the Order of Chartered Accountants (OROC) ) and the Association of Professionals of the Tax and Customs Inspection (APIT), among others.

    The strategic objectives are summarized below:

    • Develop R & D activities in the areas of accounting and taxation based on strategic partnerships with national and international institutions;

    • Promote the interdisciplinarity of scientific and applied research carried out and contribute to advanced training in accounting and taxation;

    • Produce R & D activities and results with practical and academic input, in accordance with the CICF mission;

    • Contribute to reduce the gap between theory and practice of accounting and tax systems, focusing on methodologies more oriented to applied research;

    • Promote the activities of dissemination and transfer of knowledge between the academic and business world;

    • Publish research results in high-quality scientific journals (for dissemination in the academic world) and in journals of national circulation oriented to the Portuguese business context; publish also in books and chapters of books of international circulation as well as in reports and technical books for a greater practical contribution;

    • Encourage effective members to present their research findings at international and national events in the fields of accounting and taxation (conferences, congresses, seminars, workshops, etc.);

    • Develop projects oriented to the business world through partnerships with companies and organizations in the region.

    With the aim of promoting interdisciplinary research in partnership with other institutions, the CICF is composed of a multidisciplinary team, integrating effective members with doctorates in the scientific fields of the center, with institutional link in the IPCA and in nine other institutions of higher education. The North, Center and Lisbon regions are represented in the Center. This collaboration enables the creation of synergies and competitive advantages for the business community in the regions and for national and international research in the fields of Accounting and Taxation, promoting partnerships with local, national and international players and improving the effective rationalization of resources the mission and the strategic objectives of the CICF.

    It should be stressed that this Center will contribute significantly to affirming and sustaining the strategy that has been advocated by the Portuguese governments and the OECD countries to increase the advanced training and quality of research in the areas of Accounting and Taxation with the objectives of promote transparency, accountability and quality of financial and non-financial information on the performance of organizations.

    In order to promote applied research and deepen knowledge on the most relevant and emerging topics of Accounting and Taxation, adding value in the CICF’s core areas, the CICF is structured in four research groups: (1) Public Accounting, (2) Accounting and Social Responsibility, (3) Financial and management accounting and (4) Taxation. We can emphasize the main research objectives to be followed by these groups:

    • Promote transparency, accountability and quality of performance information for different users and purposes;

    • Contribute to the sustainability and social responsibility of organizations by focusing on a triple bottom line: economic, social and environmental;

    • Contribute to the knowledge of the accounting procedures ontology;

    • Understand and contribute to reduce the gap between theory and practice of management accounting and control systems;

    • Promote a multidisciplinary approach between the different areas of accounting and accounting;

    • Contributing to the public discussion and debate on tax and accounting policy, in the national context, as well as in the international context, with the territorial and strategic vision on the regions of influence of the CICF and the vision of small and medium-sized companies that make up the Portuguese business fabric (SMEs).