– Financial and non-financial reporting disclosures and the role of the enforcement system
- The project tries to achieve three fundamental goals:
- 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;
- 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;
- 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 Azevedo, Patrícia 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 Monteiro, Verónica Ribeiro, Rute 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 Santos, Augusta Ferreira, Graça Azevedo, Patrícia 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 Ferreira, Maria José Fernandes and Patrícia Gomes.
– TheoFrameAccountability – Quadro teórico para a promoção da accountability no setor da economia social: o caso das IPSS
- Project with the operation code POCI-010145-FEDER-030074, of the R&D institution and promoter Universidade de Aveiro, with the financial support of the “Operational Program Competitiveness and Internationalization” in its FEDER component and the budget of the Foundation for Science and Technology Technology, I.P. (FCT, IP) in its OE component.
This project started in 2018 and ended in 2020. Its main objective was to develop a technological platform that allows IPSS to disclose its annual reports and other voluntary information that contemplate the social, financial and economic aspects of its activity, to develop a structure that provides interested parties with a tool for evaluating IPSS activity (social, financial and economic) and begin the preparation of a national financial yearbook that allows the assessment of IPSS performance.
- This project has the participation of the integrated members of CICF Augusta Ferreira, Carlos Santos, e Graça Azevedo.
– PLowDeR – Framework para Análise do Impacto Económico e Social das Atividades Turísticas nos Territórios de Baixa Densidade: o Caso das Aldeias Históricas de Portugal
- This project started in 2018 and ended in 2020. It aimed to create a set of indicators to measure the economic and social impact of activities that generate wealth, with the purpose of promoting 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.
Project with the operation code CENTRO-01-0145-FEDER-023984, of the R&D institution and promoter Universidade de Aveiro, with financial support from the Regional Operational Program of the Center in its FEDER component.
- This project has the participation of the integrated members of CICF Carlos Santos, Augusta Ferreira e Graça Azevedo.
– 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.
– 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.
– “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.