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Revista Contabilista 245 - agosto

Bibliografia referente ao artigo «A independência da auditoria: estudo comparativo de Portugal e dos países nórdicos - uma abordagem teórica», da autoria de Alcina Dias
  • Abdelhak, E., Elamer, A., AlHares, A. and McLaughlin, C. (2019), "Auditors’ ethical reasoning in developing countries: the case of Egypt", International Journal of Ethics and Systems, Vol. 35 (4) pp. 558-583. https://doi.org/10.1108/IJOES-02-2019-0041
  • Accounting Theory, (2004) 4th Edition, U.K, Business Press Thomson
  • AICPA Code of Ethics: https://www.aicpa.org/research/standards/codeofconduct.html
  • Bruton, Ahlstrom, Li (2010), Institutional Theory and Entrepreneurship: Where Are We Now and Where Do We Need to Move in the Future? Entrepreneurship Theory and Practice,3 (3) pp 421–440
  • COSO - Committee od Sponsoring Organizations of the Treadway Commission https://www.coso.org/Pages/default.aspx
  • Dion, M. (2001), ‘Corporate Citizenship and Ethics of Care: Corporate Values, Codes of Ethics and Global Governance’, in J. Andriof and M. McIntosh (ed.), Perspectives on Corporate Citizenship (Greenleaf, Sheffield, UK), pp. 118–138.
  • Donaldson, Preston (1995) The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications Academy of Management Review,  20 (1) pp 65-91
  • FASB – Financial Accounting Sandards Board, USA, https://www.fasb.org/home
  • Frynas G., Stephan S., (2015), Political Corporate Social Responsibility: Reviewing Theories and Setting New Agendas, International Journal of Review Management, 17(4) p.p. 483–509  
  • Gaffikin, Michael and Lindawati, ASL, (2012), The Moral Reasoning of Public Accountants in the Development of a Code of Ethics: the Case of Indonesia, Australasian Accounting, Business and Finance Journal, 6(1), pp 3-28
  • IASB – International Accounting Standards Board https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb 
  • IFAC – International Federation of Accountants, USA https://www.ifac.org/
  • Jonny & Brennan, Geoffrey (2014) Learning Anomaly, Social Norms, The Invisible Hand, and the Law. University of Queensland Law Journal 33 (2).
  • Mark C. Suchman (1995) Managing Legitimacy: Strategic and Institutional Approaches, Academy  Management Review , 20 (3) pp 571-610; 
  • Mercier S. (2004). L’éthique dans les entreprises, Paris, La Découverte.
  • Mihriban Coskun Arslan Serkan Demirkan, (2017) The Corporate Sustainability Solution: Triple Bottom, The Journal of Accounting and Finance, Special Issue 
  • OECD (2014), Risk Management and Corporate Governance, Corporate Governance, OECD Publishing.     http://dx.doi.org/10.1787/9789264208636-en Pages 267-288
  • Santullano and Dias (2014) – Supervision on Audit and the effects of EU directive 56/2014 Case study: Portugal and Spain Global Journal of Advanced Research, 3 (11) pp 1046-1057
  • Schroeder, H. (2014), "An art and science approach to strategic risk management”, Strategic Direction, 30 (4 )  pp. 28-30
  • Waymond Rodgers & Salem Al Fayi (2019) Journal of Accounting Forum, 43 (2) pp 220-245
  • Windsor C. Rasmussen, BW (2009), Critical Perspectives on Accounting, 20 (2) pp267-288
  • Wolk Harry I, Dodd James L and Rozycki  John J (2008). Accounting Theory: Conceptual Issues in a Political and Economic Environment, 7th edition, Sage Publications Inc. California
  • World Business Council for Sustainable Development (WBCSD) http://www.wbcsd.org/.
  • World Economic Forum (2016), The Global Risks Report 2016, 11th edition.


Bibliografia referente ao artigo «Da contabilidade de custos à contabilidade de gestão nos municípios - algumas considerações, da autoria de Sónia Barbosa
  • Bernardes, Arménio Ferreira (2001): Contabilidade Pública e Autárquica (POCP e POCAL), CEFA.
  • Costa, Teresa C.S., (2008): A contabilidade de custos nas entidades locais: O caso dos municípios portugueses, XIII Encuentro AECA, Aveiro.
  • Pereira (Ana Luísa) e ROMÃO (Ana Lúcia), (2015): A implementação do sistema de contabilidade de custos nos municípios portugueses, Revista Contemporânea de Contabilidade, ISSN 2175-8069, UFSC, Florianópolis, v. 12, n. 27, p. 165-186.
Legislação
  • Decreto-Lei n.º 54-A/99 de 22/02 (POCAL)
  • Decreto-Lei n.º 192/2015, de 11/09 (SNC-AP)
  • Instrução n.º 1/2019, de 6/03 do Tribunal de Contas (TC)
  • Instruções n.º 01/2001, de 12/07 do TC
  • Lei n.º 98/97, de 26/08 (LOPTC)
  • Lei nº 53-E/2006, de 29/12 (RGTAL)
  • Lei n.º 73/2013, de 3/09 (RFALEI)
  • Norma de Contabilidade Pública (NCP) 27 - Contabilidade de Gestão


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