João Carvalho

    foto-jcarvalho

    Research interests:

    Public Accounting

    Short Resume: PhD in Accounting and Finance and accounting in the University of Minho.
    Member of the CNC Public Accounting Standardization Committee.
    President of the College of Public Accounting of the Order of Certified Accountants (OCC).
    Co-author of several books, among which: “POCAL Reviewed”, “POC-Education Explained”; “Practical Cases of Public Accounting”.
    Author of several national and international publications in scientific journals and academic research papers presented at various national and international congresses.

    Institute: Institute Polytechnic of Cávado and Ave

    E-mail: jcarvalho@ipca.pt

    Publications

    Books

    Anuário Financeiro dos Municípios Portugueses 2016

    Publication Date: 2017

    Anuário Financeiro dos Municípios Portugueses 2015

    Publication Date: 2016

    Anuário Financeiro dos Municípios Portugueses – 2014, edições OCC

    Publication Date: 2015

    “Anuário Financeiro das Freguesias Portuguesas – 2014”, edições OCC

    Publication Date: 2015

    “Anuário Financeiro dos Municípios Portugueses – 2013”, edições OTOC

    Publication Date: 2014

    “Anuário Financeiro dos Municípios Portugueses – 2011 e 2012”, edições OTOC, 2013

    Publication Date: 2013

    ”Setor Empresarial Local – Atualização do Anuário Financeiro dos Municípios Portugueses 2011 e 2012”, edições OTOC, 2013

    Publication Date: 2013

    Anuário Financeiro dos Municípios Portugueses – 2010; edições OTOC

    Publication Date: 2012

    Anuário do Setor Empresarial do Estado – 2011; edições OTOC. (inclui Setor Empresarial Regional)

    Publication Date: 2012

    “Lei dos compromissos e Pagamentos em Atraso Explicada”. Editado pelo Instituto Politécnico do Cávado e Ave

    Publication Date: 2012

    Anuário Financeiro dos Municípios Portugueses – 2009

    Publication Date: 2011

    Anuário do Sector Empresarial do Estado – 2009 e 2010

    Publication Date: 2011

    “Conformity and Diversity of Accounting and Financial Reporting in Portuguese Local Government”. Rowan Jones (ed.); Public Sector Accounting, SAGE Library in Accounting and Finance, Vol. 4, pp. 9-24, Junho de 2011

    Publication Date: 2011

    Anuário Financeiro dos Municípios Portugueses – 2008; edições OTOC.

    Publication Date: 2010

    Anuário Financeiro dos Municípios Portugueses – 2007. Edição própria, publicação da Câmara dos Técnicos Oficiais de Contas (CTOC).

    Publication Date: 2009

    Anuário Financeiro dos Municípios Portugueses – 2006

    Publication Date: 2008

    Balanced Scorecard Aplicado à Administração Pública

    Publication Date: 2008

    Book Chapters

    Determinants of the Design and Use of PMS in Portuguese Government Agencies: A Complementary Theoretical Approach. In A. Ferreira, G. Azevedo, J. Oliveira, & R. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 320-345). Hershey, PA: IGI Global. doi:10.4018/978-1-4666-9803-1.ch016

    Publication Date: 2016

    “Measuring Portuguese Local Government Relative Efficiency: a re-analysis”, in Susana Jorge (ed.), Implementing Reforms in Public Sector Accounting, Coimbra University Press, 517pp., 2008

    Publication Date: 2008

    ”Use of Performance Measurement in the Public Sector: the case of the police service”, in Susana Jorge (ed.), Implementing Reforms in Public Sector Accounting, Coimbra University Press, 517pp., 2008

    Publication Date: 2008

    Peer reviewed indexed magazines

    Impact of PMS on organizational performance and moderating effects of context. International Journal of Productivity and Performance Management, 66(4), 517-538.

    Publication Date: 2017

    Use of performance information by local politicians: a field study in the Portuguese context. Revista de Administração Pública, 51(6), 968-986.

    Publication Date: 2017

    “The international harmonization process of public accounting in Portugal: the perspective of different stakeholders”. International Journal of Public Administration, Vol. 38, Nº 4, pp. 268-281

    Publication Date: 2015

    “Earnings Management Around Zero: a Motivation to Local Politician Signalling Competence”. Public Management Review, Vol. 15, Nº 5, pp. 657-686.

    Publication Date: 2013

    “The main determinants of the use of the Cost Accounting System in Portuguese local governments”. Financial Accountability and Management, Vol. 28, Nº 3, pp. 306-334.

    Publication Date: 2012

    Non-indexed peer review journals

    “The Contribution of Accounting for the Definition of Performance Indicators: The Case of Higher Education Institutions”. Journal of Modern Accounting and Auditing, Vol. 8, Nº 4, pp. 537-548.

    Publication Date: 2012

    “Uso e utilidade da contabilidade de custos para a gestão autárquica”. Revista del Instituto Internacional de Custos, Nº 8, Enero/Junio, pp. 73-92

    Publication Date: 2011

    “O Balanced Scorecard como Instrumento de Medida de Desempenho das Forças Policiais – Estudo de Casos”. Global Economics and Management Review, 15 (2), Setembro: 91-114

    Publication Date: 2010

    “A Contabilidade Analítica ou de Custos no sector público administrativo”, Revista da Câmara dos Técnicos Oficiais de Contas, Março, Ano VIII, n.º 96, pp. 30-41

    Publication Date: 2008

    “From cash to accruals in Portuguese local government accounting: what has truly changed”, a publicar na Tékhne – Revista de Estudos Politécnicos (Polytechnic Studies Review), Dezembro de 2008

    Publication Date: 2008

    Congresses

    Análise à situação financeira e patrimonial das Instituições de Ensino Superior Públicas em Portugal. Comunicação apresentada na 7ª Conferência FORGES, Maputo, Moçambique, 29 de novembro a 1 de dezembro.

    Publication Date: 2017

    The relationship between NPM orientation, use of PM practices and organizational performance: evidence from Portuguese government agencies. In 9th EIASM Conference, Lisboa, Portugal, 6-8 setembro, 2016.

    Publication Date: 2016

    A Transparência e o uso das TIC nas Freguesias Portuguesas. Comunicação apresentada no I Congresso Internacional de Contabilidade Pública, Setúbal, Portugal, maio.

    Publication Date: 2016

    As consequências da adopção das normas internacionais de contabilidade pública na contabilidade de custos: o caso português. In XXII Congresso Brasileiro de Custos, Foz do Iguaço, Brasil, 11-13 Nov. 2015.

    Publication Date: 2015

    O processo de harmonização internacional da contabilidade pública em Portugal: A perspetiva de diferentes stakeholders. In V Congresso dos TOC, Lisboa, 17-18 Set. 2015.

    Publication Date: 2015

    Use of performance information by local politicians: a field study in the Portuguese context. In 15th Biennial CIGAL Conference, Malta, Itália, 4-5 Junho 2015

    Publication Date: 2015

    “The Internationally Standardized process of Public Accounting: The Perspective of different Stakeholders in Portugal”, EGPA XII Permanent Study Group Workshop “Public Sector Financial Management”, Lisboa, 8 e 9 de Maio

    Publication Date: 2014

    “Toward the internationally standardized process of public accounting: the perspective of diferente stakeholders in Portugal”, 8th International EIASM Public Setor Conference, Edinburgh, Reino Unido, 2 a 4 de setembro de 2014.

    Publication Date: 2014

    “Performance management framework: the fit between PM framework adopted in Portuguese local government and the Otley’s framework”, 14th Biennial CIGAR Conference, Birmingham, United Kingdom, 2 a 4 de setembro de 2013

    Publication Date: 2013

    “Relationship between NPM, the use of PM Practices and the Organizational Performance: empirical evidence from Government Agencies”, III INBAM Conference, Lisboa, 17 a 19 de junho de 2013

    Publication Date: 2013

    “The fit between PMS adopted in Portuguese local government and the Otley’s performance management framework”. VII International Conference on Accounting, Auditing and Management in Public Sector Reforms, Milão, Itália. 4 a 6 de Setembro

    Publication Date: 2012

    “The fit between performance management systems and the organizational context and its effects on public performance”. VII International Conference on Accounting, Auditing and Management in Public Sector Reforms, Milão, Itália, 4 a 6 de Setembro

    Publication Date: 2012

    “Use of Quantitative Performance Information in Top Managers’ Performance Evaluation: Case Studies in Three Portuguese Municipalities”, 33rd Annual Congress of the European Accounting Association, Roma, Itália, 20 a 22 de Abril de 2011

    Publication Date: 2011

    “Toward the use of quantitative performance information by politicians in top managers’ performance evaluation: case studies in three larger Portuguese municipalities”, 8th ENROAC Conference, Lisboa, Portugal, 1 a 3 de Junho de 2011

    Publication Date: 2011

    “Performance consequences of performance measurement systems and the moderating effects of the organizational context”, 8th ENROAC conference, June 1-3, Lisboa, Portugal, 1 a 3 de Junho de 2011

    Publication Date: 2011

    Relationship between performance measurement systems, agency ‘characteristics and public performance: empirical evidence from Portuguese public agencies”, 34th Annual Congress of the European Accounting Association, Roma, Itália. 20 a 22 de Abril de 2011

    Publication Date: 2011

    The use of results-oriented performance information by local elected politicians in top managers’ performance evaluation: case studies. Comunicação apresentada no 6th International Conference on

    Publication Date: 2010

    Influence of contextual and technical factors on the activity and output-based cost system use: evidence from Portuguese Local Government. Comunicação apresentada no 33º Congresso Anual

    Publication Date: 2010

    Effects of performance measurement practices on public performance: evidence from Portuguese government agencies and departments. Comunicação apresentada no 32nd EGPA Annual Conference: Temporalit

    Publication Date: 2010

    Design and use of performance management systems in the public sector: influence of contingency and institutional theories. Comunicação apresentada no 6th International Conference on Accounting

    Publication Date: 2010

    “Explaining Management Accounting Change in Portuguese Local Government: a multi theoretical approach”. 12th Biennial CIGAR Conference, Modena, Itália, 27-29 Maio

    Publication Date: 2009

    “Desenvolvimento do Sistema de Contabilidade de Custos nos municípios Portugueses”. XI Congresso Internacional de Custos, Patagónia, Argentina, 15-19 de Setembro

    Publication Date: 2009

    “Does Accounting Compliance Improve Financial Performance? An Econometric analysis of Portuguese Local Government”, European Group of Public Accounting (EGPA) Conference, Rotterdam, The Netherlands, 3-6 September

    Publication Date: 2008

    “Análise orçamental dos municípios portugueses: situação entre 2005 e 2006”, 6º Congresso Nacional da Administração Pública, Instituto Nacional de Administração, Lisboa, 29 e 30 de Outubro

    Publication Date: 2008

    “Aplicação às Juntas deFreguesia do Regime das Taxas das Autarquias Locais”, comunicaçãoapresentada no auditório da AGERE, Município de Braga, 17 de Outubro,Braga.

    Publication Date: 2008

    “Uma Abordagem Multidimensional da Medida e Gestão do Desempenho da Administração Pública: Práticas Correntes e Limitações”, 6º Congresso Nacional da Administração Pública, Lisboa, 29 e 30 de Outubro

    Publication Date: 2008

    “Medida e gestão do desempenho das organizações do sector público através do Balanced Scorecard: o caso da Polícia Municipal de Matosinhos”, XIII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas (AECA), Aveiro, 25-26 de Setembro

    Publication Date: 2008

    “A Importância da Contabilidade de Gestão e da Demonstração dos Resultados por Funções para a Auditoria”, XIII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas (AECA) – “Contabilidade: rumo ao futuro!”, Aveiro, 25 e 26 de Setembro

    Publication Date: 2008