R&D Projects

    – TheoFrameAccountability – Theoretical framework for promotion of accountability in the social economy sector: the IPSS case

    • Project with operation code POCI-010145-FEDER-030074, by the R&D institution and University of Aveiro promoter, with the financial support of the “Competitiveness and Internationalization Operational Program” in its ERDF component and by the budget of the Foundation for Science and Technology. Technology, IP (FCT, IP) in its OE component.
    • Initiated in 2018, the project will have an estimated duration of 3 years and its main goal is to develop a technological platform that will allow Private Social Solidarity Institutions (IPSS) to disclose their annual reports and other voluntary information that includes the social, financial and economic aspects of its activity, to develop a structure to provide stakeholders with a tool for evaluating IPSS activity (social, financial and economic) and to start drawing up a national financial yearbook allowing for the evaluation of IPSS performance.
    • This project has the participation of the integrated members of CICF Augusta FerreiraCarlos Santos, and Graça Azevedo.

     

    – PLowDeRFramework for Analysing the Economic and Social Impact of Tourist Activities on Low Density Territories: The Case of Portuguese Historical Villages

    • Initiated in 2018, the project’s objective is to create a set of indicators to measure the economic and social impact of wealth-generating activities, with a view to fostering innovation dynamics, combined with a more efficient use of resources, to improve competitiveness and foster job creation in low-density territories, where the Historical Villages of Portugal (HVP) are located.
    • Operation code CENTRO-01-0145-FEDER-023984, by the R&D institution and University of Aveiro promoter, with financial support from the Center’s Regional Operational Program in its ERDF component.
    • This project has the participation of the integrated members of CICF Carlos SantosAugusta Ferreira and Graça Azevedo.

     

    – Financial and non-financial reporting disclosures and the role of the enforcement system

    • The project tries to achieve three fundamental goals:
      1. Evaluate the mandatory information disclosure level of compliance in order to understand the current reality of the companies in the disclosure of mandatory financial and non-financial information;
      2. Understand the determinants of the evidenced level of compliance, in order to identify which are the characteristics of the most compliant companies and which companies need greater incentives to comply;
      3. Analyse the application of current enforcement mechanisms, assess their adequacy and propose improvements, in order to increase their effectiveness.
    • This project has the participation of the integrated members of CICF Graça AzevedoPatrícia Quesado and Marta Guerreiro, and the contributing members Kátia Lemos, Sara Serra, José Manuel Pereira and Fernanda Alberto.

     

    – Promoting sustainability transparency: framework of the open data portal for municipal sustainability In the Iberian Peninsula

    • This project aims to design a framework to evaluate the sustainability performance and reporting of the Iberian Peninsula’s municipalities, through the creation of an Open Data Portal for Municipal Sustainability, that promotes transparency and benchmarking strategies among municipalities
    • This project has the participation of the integrated members of CICF Sónia MonteiroVerónica RibeiroRute Abreu and Maria José Fernandes and the contributing member Andrés Navarro Galera e Kátia Lemos.

     

    – POMPEIA – Observatory of Accountability and Transparency in the Public Sector

    • This project gives privilege to an approach that favours applied research, specifically problem oriented research, and aims to result in an observatory that allows to evaluate transparency and accountability of the Public Administration, strengthened and supported by Technologies and Systems of Communication and Information. The observatory we propose to evaluate transparency and accountability of the Public Administration, innovative in its conception, integrates data collected from several sources of different activity sectors which, after being standardized and processed, will allow to give support to the political decision makers on the measures to adopt.
    • This project has the participation of the integrated members of CICF Carlos SantosAugusta FerreiraGraça AzevedoPatrícia Gomes and Maria José Fernandes

     

    – EM-DIRM – Earnings management, determinants and their influence in the re-election of the mayor

    • This project is focused on the analysis of financial information produced by public entities, namely by local authorities, as it allows to evaluate the performance of the public manager in the efficient implementation of the available resources affecting the trust of the stakeholders in decision making. On the other hand, this project also tries to assess the influence of socioeconomic and political factors on the citizens in evaluating the mayor and which has impact on his re-election.
    • This project has the participation of the integrated members of CICF Augusta FerreiraMaria José Fernandes and Patrícia Gomes.

     

    – Tax Education and Citizenship

    • Project funded by FCT, coordinated by ISCAL, started in 2017. This project aims to make citizens aware of the role of taxes and to detect deficiencies and cultural needs in Tax Education and citizenship in Portugal, through the analysis of the best international practices, mainly in the context of Lusophone countries. It also aims to raise the awareness of teachers and students and provide them with the necessary tools for teaching/learning in the area of ethics and citizenship, namely through the design of educational digital games.
    • This project has the participation of the contributing member of CICF Liliana Pereira.

    – The process of public sector accounting change as a result of IPSAS adoption in the Iberian Peninsula

    • Project funded by the Foundation for Science and Technology (FCT), started in 2016. This project aims to contextualize and investigate the problem that has led to changes in public sector accounting; understand the role and power of influence of different actors in the process of change of public sector accounting standards towards the IPSAS adoption; understand the perspective of users (public sector managers, politicians, auditors, citizens) and preparers (accounting professionals, consultants) of accounting information about the context, challenges, advantages and barriers towards the IPSAS adoption and the necessary strategies to have success in this reform; investigate how the application and translation of IPSAS results into the change of public sector accounting practices.
    • This project has the participation of the integrated members of CICF Patricia Gomes and Maria José Fernandes, and the contributing members Giuseppe Grossi, Susana Rua e Susana Jorge.

     

    – “Proposal for amendments to the proposed rules, the budgetary implementation rules defined in the POCAL and recommendations for the control of municipal expenditure and revenue“. Researchers: João Carvalho and Maria José Fernandes (CICF-IPCA), along with other researchers from the Nucleus of Law Studies of Local Authorities (NEDAL) of the University of Minho. Project completed in 2014.

     

    – “Revision of the Portuguese version of the International Accounting Standards applied to the public sector”, in collaboration with the Order of Chartered Accountants (OROC) and the International Federation of Accountants (IFAC). This project has already resulted in the Portuguese Public Sector Manual, the International Accounting Standards, available on the IFAC website. Researchers: João Carvalho, Patrícia Gomes, Maria José Fernandes, Susana Rua and Verónica Ribeiro. Project completed in 2013.

     

    – “The Efficiency of the Use of Public Resources and the Quality of the Portuguese Municipal Decision”. Researchers: João Carvalho and Maria José Fernandes (CICF-IPCA), together with other researchers from the Nucleus of Studies in Administration and Public Policies (NEAPP), University of Minho. Project completed in 2008.