Bibliografia referente ao artigo  «Acerca da necessidade de uma nova definição de Contabilidade», da autoria de Helena I. B. Saraiva, Rui V. Portela, João Cabaços, publicado na revista 299 de março 2025
 

• Alawattage, C., Arjaliès, D. L., Barrett, M., Bernard, J., de Castro Casa Nova, S. P., Cho, C. H., & … Sorola, M. (2021). Opening accounting: a Manifesto. Accounting Forum, 45(3), 227–246. doi:https://doi.org/10.1080/01559982.2021.1952685 
• Arjaliès, D.-L., Cho, C., Romi, A., & Smyth, S. (2021). Introduction. In A. et al., Opening accounting: a Manifesto, 227–246. doi:https://doi.org/10.1080/01559982.2021.1952685
• Carnegie, G. (2023).  Special issue topic: Research methods for current accounting developments - Redefining accounting as a technical, social and moral practice to better the world. Zeszyty Teoretyczne Rachunkowości, 47(4), 11–15 doi:https://dx.doi.org/10.5604/01.3001.0053.8926
• Carnegie, G., & Napier, C. (2012). Accounting’s past, present and future: the unifying power of history. Accounting, Auditing and Accountability Journal, 25(2), 328-369. doi:https://doi.org/10.1108/09513571211198782 
• Carnegie, G., Parker, L., & Tsahuridu, E. (2021a). It’s 2020: What is accounting today? Australian Accounting Review, 31(1), 65-73. doi:https://doi.org/10.1111/auar.12325
• Carnegie, G., Parker, L., & Tsahuridu, E. (2021b). Redefining accounting for tomorrow. Obtido em 6 de 6 de 2023, de https://www.ifac.org/knowledge-gate-way/preparing-future-ready-professionals/discussion/redefining-accounting-tomorrow
• Carnegie G., Parker L., Tsahuridu E. (2022), SOS accounting educators: developing accounting and accountants for a better world, “Knowledge Gateway”, IFAC, 19 April, available at: https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/ sos-accounting-educators-developing-accounting-and-accountants-better-world.
• Castelo-Branco, M., Gomes, D., & Martins, A. (2024). An institutionalist political-economy perspective on social and environmental accounting. Meditari Accountancy Research, Vol. ahead-of-print(No. ahead-of-print). doi: https://doi.org/10.1108/MEDAR-12-202
• IFAC - International Federation of Accountants (2024). Professional Accountants as Business Leaders and Value Partners. Obtido em 20 de agosto de 2024 de https://www.ifac.org/knowledge-gateway/discussion/professional-accountants-business-leaders-and-value-partners
• IFAC, International Federation of Accountants. (2021). Knowledge gateway - discussion - redefining accounting for tomorrow. Obtido em 20 de agosto de 2024, de https://www.ifac.org/knowledge-gateway/discussion/redefining-accounting-tomorrow 
• Maroun, W., Daske, H., van Zijl, W., & Street, D. (2023). The international sustainability standards board: Evaluating and informing work efforts in the interest of sustainable development”. call for papers. Meditari Accountancy Research,. Obtido em 22 de August de 2024, de www.emeraldgrouppublishing.com/calls-for-papers/international-sustainability-standards-board-evaluating-and-informing-work-efforts
• Pupovac, S., & Nikidehaghani, M. (2024). Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals. Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print, Vol. ahead-of-print( No. ahead-of-print). doi:https://doi.org/10.1108/MEDAR-04-2023-1986
• Saraiva, H. (2020). As necessidades de informação não financeira e as possibilidades de contribuição da contabilidade de gestão. Contabilista, 246, 65-66.
• Saraiva, H., Alves, M., Gabriel, V., & Kuruppu, S. (2024). A proposal for a balanced scorecard for the water utilities sector to address the United Nations sustainable development goals. Meditari Accountancy Research,, ahead-of-print(ahead-of-print). doi:https://doi.org/10.1108/MEDAR-04-2023-1969

Bibliografia referente ao artigo  «O impacto da inteligência artificial na Contabilidade», da autoria de Leonor Grácio, Teresa Eugénio e Graça Azevedo, publicado na revista 299 de março 2025
 

• Abu Asabeh, S., Alzboon, R., Alkhalaileh, R., Alshurafat, H., & Al Amosh, H. (2023). Soft skills and knowledge required for a professional accountant: Evidence from Jordan. Cogent Education, 10(2). https://doi.org/10.1080/2331186X.2023.2254157
• Agrawal, A. (2020). Inteligência artificial. Actual.
• Al-Htaybat, K., von Alberti-Alhtaybat, L., & Alhatabat, Z. (2018). Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum. Accounting Education, 27(4), 333–357. https://doi.org/10.1080/09639284.2018.1437758
• Beerbaum, D. (2023). Generative Artificial Intelligence (GAI) with Chat GPT for Accounting-a business case Special Issue on Generative Artificial Intelligence (GAI) and Accounting Generative Artificial Intelligence (GAI) with Chat GPT for Accounting-a business case. https://www.researchgate.net/publication/369170931
• Cotrim, P. (2024).O potencial e as implicações dos LLM na caminhada para a AGI – Na inteligencia artificial quem guardará os guardas?, 18 Julho, VER, acesso em https://ver.pt/o-potencial-e-as-implicacoes-dos-llm-na-caminhada-para-a-agi/
• Deloitte. (2023). Generative AI in accounting: Opportunities and risks to assess today. https://www2.deloitte.com/us/en/blog/accounting-finance-blog/2023/generative-ai-auditing.html
• Dolce, V., Emanuel, F., Cisi, M., & Ghislieri, C. (2020). The soft skills of accounting graduates: perceptions versus expectations. Accounting Education, 29(1), 57–76. https://doi.org/10.1080/09639284.2019.1697937
• Emetaram, E., & Uchime, H. N. (2021). Impact of Artificial Intelligence (AI) on Accountancy Profession. Journal of Accounting and Financial Management , 7(2), 15–25. https://www.iiardjournals.org/abstract.php?j=JAFM&pn=Impact%20of%20Artificial%20Intelligence%20(AI)%20on%20Accountancy%20Profession&id=2467
• Ernest & Young. (2024). AI Technology. https://www.ey.com/en_gl/services/ai/platform/technology
• Gonçalves, M. J. A., da Silva, A. C. F., & Ferreira, C. G. (2022). The Future of Accounting: How Will Digital Transformation Impact the Sector? Informatics, 9(1). https://doi.org/10.3390/informatics9010019
• Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. (2020). Current state and challenges in the implementation of smart robotic process automation in accounting and auditing. ACRN Journal of Finance and Risk Perspectives, 9(1), 90–102. https://doi.org/10.35944/JOFRP.2020.9.1.007
• HaddadPajouh, H., Dehghantanha, A., M. Parizi, R., Aledhari, M., & Karimipour, H. (2021). A survey on internet of things security: Requirements, challenges, and solutions. Internet of Things (Netherlands), 14. https://doi.org/10.1016/j.iot.2019.100129
• IBM. (2024). How generative AI can help finance and accounting professionals. https://www.ibm.com/blog/how-generative-ai-can-help-finance-and-acc...
• ICAEW. (2018). Artificial intelligence and the future of accountancy. ICAEW. https://www.icaew.com/-/media/corporate/files/technical/technology/thought-leadership/artificial-intelligence-report.ashx
• Jarrahi, M. H. (2018). Artificial intelligence and the future of work: Human-AI symbiosis in organizational decision making. Business Horizons, 61(4), 577–586. https://doi.org/10.1016/j.bushor.2018.03.007
• Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115–122. https://doi.org/10.2308/jeta-51730
• KPMG. (2024). KPMG Clara. https://kpmg.com/pt/pt/home/services/audit/kpmg-clara.html
• Kroon, N., Do Céu Alves, M., & Martins, I. (2021). The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation - A Systematic Literature Review. Journal of Open Innovation: Technology, Market, and Complexity, 7(3). https://doi.org/10.3390/joitmc7030163
• Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. (2020). Digital accounting and the human factor: Theory and practice. ACRN Journal of Finance and Risk Perspectives, 9(1), 78–89. https://doi.org/10.35944/JOFRP.2020.9.1.006
• Lamri, J., & Lubart, T. (2023). Reconciling Hard Skills and Soft Skills in a Common Framework: The Generic Skills Component Approach. Journal of Intelligence, 11(6). https://doi.org/10.3390/jintelligence11060107
• Lehner, O. M., Ittonen, K., Silvola, H., Ström, E., & Wührleitner, A. (2022). Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking. Accounting, Auditing and Accountability Journal, 35(9), 109–135. https://doi.org/10.1108/AAAJ-09-2020-4934
• Luo, J., Meng, Q., & Cai, Y. (2018). Analysis of the Impact of Artificial Intelligence Application on the Development of Accounting Industry. Open Journal of Business and Management, 06(04), 850–856. https://doi.org/10.4236/ojbm.2018.64063
• Makridakis, S. (2017). The forthcoming Artificial Intelligence (AI) revolution: Its impact on society and firms. Futures, 90, 46–60. https://doi.org/10.1016/j.futures.2017.03.006
• Maurer, M. (2023, July 11). KPMG Plans $2 Billion Investment in AI and Cloud Services. The Wall Street Journal. https://www.wsj.com/articles/kpmg-plans-2-billion-investment-in-ai-and-cloud-services-e4fd0dd5
• PWC. (2023). PwC US makes $1 billion investment to expand and scale AI capabilities. https://www.pwc.com/us/en/about-us/newsroom/press-releases/pwc-us-makes-billion-investment-in-ai-capabilities.html
• PWC. (2024). Generative AI. https://www.pwc.co.uk/issues/generative-artificial-intelligence.html
• Sætra, H. S. (2023). Generative AI: Here to stay, but for good? Technology in Society, 75. https://doi.org/10.1016/j.techsoc.2023.102372
• Silva, A. P., Azevedo, G., & Marques, R. P. (2022). Artificial Intelligence in Accounting Literature Review. Iberian Conference on Information Systems and Technologies, CISTI, 2022-June, 1–6. https://doi.org/10.23919/CISTI54924.2022.9820071
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• Tavares, M. C., Azevedo, G., Marques, R. P., & Bastos, M. A. (2023). Challenges of education in the accounting profession in the Era 5.0: A systematic review. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2220198
• WEF. (2023). Future of Jobs Report 2023. https://www3.weforum.org/docs/WEF_Future_of_Jobs_2023.pdf
• Wilson, H. J., & Daugherty, P. R. (2018). Human + machine: Reimagining work in the Age of AI. Harvard Business Review Press.