ESGIN - Escola Superior de Gestão
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Browsing ESGIN - Escola Superior de Gestão by Subject "Accounting"
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- Flipping the best journals in accounting, business and finance: what fruits do we collect?Publication . Farinha, Luís; Cruz, Ana; Sebastião, Joãohe literature on accounting, business, and finance, as a sub-area of the sciences of administration and management, has been receiving strong attention from researchers since the 1950s. This study´s main goal is to evaluate the nature and course of development of the literature on these research areas. A bibliometric analysis on the top journals published on the Web of Science and on the Scopus databases is conducted. Results synthesize the conceptual framework related to this area of science, identifying the roots of its intellectual structure, which give life to the respective tree of knowledge. New paths for future research are outlined.
- How the 2008–2009 Financial crisis shaped fair value accounting literature: a bibliometric approachPublication . Sampaio, Carlos; Farinha, Luís; Sebastião, João Renato; Régio, MónicaThis study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008–2009 financial crisis affected it. Bibliometric methods analyze 377 documents retrieved from the Web of Science and Scopus databases. Results show a heavy increase in fair value accounting literature starting due to the 2008–2009 financial crisis, further showing a shift from fair value accounting regulations to topics such as fair value measurement, earnings management, value relevance, and banks. Results provide further evidence about relevant themes, showing that topics related to financial crises stay relevant, even during times of growth.
- The influence of students’ perceptions and motivation on accounting and taxation careersPublication . Sampaio, Carlos; Régio, Mónica; Sebastião, João RenatoCompanies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders’ confidence. This trust serves as a foundational cornerstone in managerial decision-making processes and in facilitating the active participation of a diverse spectrum of stakeholders within organizational frameworks. Despite its reputation for ethical and transparent conduct, the field of accounting often grapples with a perception of mundanity, particularly among student populations. This study uses a structural equation modeling approach to assess the impact of students’ perceptions of the accounting profession on their motivation in academic coursework, using a sample of 92 undergraduate students of accounting and taxation subjects. Additionally, it seeks to investigate how this motivation directly influences their perceptions of future career and how it operates indirectly through their active engagement in accounting and taxation courses. The research findings indicate that students’ perceptions of the accounting profession have a direct and positive effect on the perceptions of future career of individuals enrolled in both accounting and taxation courses. This influence is further mediated by the levels of motivation and engagement observed in the academic domain. Moreover, the results highlight the direct and positive influence of students’ motivation and engagement in their coursework on their perceptions of future career.