The mission of the research group of Financial Accounting and Management of the Research Centre on Accounting and Taxation (CICF) is the investigation of the accounting Ontology as a factor of change of paradigm, the analysis of the differences of methodologies and their changes, and the basic assumptions underlying the different paradigms of research, looking for the construction of research paradigms in accounting.

    This research group aims to achieve a better lack of preparation and utilization of business reporting, financial and non-financial, and the relevance of the normative applied taking into account the needs of the various stakeholders.

    Goals

    • Enrich the accounting theory by applying cross theories and methodologies traditionally used in other areas;
    • Analyze the effects of psychology in accounting measurement;
    • Analyze the impact, from the perspective of different stakeholders in the implementation process of the different accounting standards;
    • Examine the adequacy of the existing model of enforcement, especially if it responds and meets the security desired by stakeholders;
    • Contribute to the creation of a model of enforcement for businesses without quoted values in response to an identified need in accounting standards;
    • Develop an integrative reporting model that contains an holistic perspective of financial accounting and management;
    • Development of corporate distress prediction models using statistic techniques and artificial intelligent techniques
    • Based on financial and economic data from Portuguese companies not publicly listed.
    • Consider the adoption of new tools and methodologies in the field of management accounting.