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CURRICULUM VITAE

PERSONAL INFORMATION

Name: SUSANA MARGARIDA FAUSTINO JORGE

Date of birth: September, 14th, 1971

Nationality: Portuguese

Institutional address: Faculty of Economics University of Coimbra Av. Dias da Silva, 165 3004-512 – Coimbra – Portugal

Telephone: + 351 239 790 577 Fax: + 351 239 790 514 Email: susjor@fe.uc.pt ACADEMIC DEGREES, FIELDS OF STUDY, AWARDING INSTITUTIONS, DATES

− PhD in Accounting and Finance (speciality in Local Government Accounting) – Birmingham Business School (Dept. of Accounting and Finance), University of Birmingham, England, December 2003. Thesis title: “Local Government Accounting in Portugal in Comparative-International Perspective”.

− Master of Science in Business Management (speciality in Corporate Finance) – Economics and Management School, University of Minho, Portugal, January 1998. Dissertation title: “Determinantes da Estrutura de Capitais: um caso português – 1990 a 1995” (Capital structure determinants: a Portuguese case – 1990 to 1995).

− First degree (‘Licenciatura’) in Business Management and Organisation, Faculty of Economics – University of Coimbra, Portugal, July 1994, including a working experience of 3 months in the Associação Comercial e Industrial de Coimbra (Chamber of Commerce and Industry of Coimbra). Final average grade of 16 (sixteen) out of 20.

PRESENT AND PREVIOUS POSITIONS, INSTITUTIONS, DATES

− Coordinator of the BSc in Management, at the Faculty of Economics of the University of Coimbra, since November 2015.

− Member of the Pedagogic Board of the Faculty of Economics of the University of Coimbra, since December 2013.

− Member of the Public Sector Accounting Standards Setting Committee (CNCP) of the Portuguese Accounting Standards Setting Commission (http://www.cnc.min-financas.pt/cncp.html), between February 2013 and September 2017.

− Lecturer at the specialisation course on Local Government Management – Local Government Accounting and Financial Reporting; UC-CEFA; January-February 2015 (course in Portuguese).

− Lecturer at the specialisation course on Management and Organization of Justice – Financial Resources Management (UC6); UNIFOJ-CES-FEUC, October-November 2012 (course in Portuguese).

− From February to June 2012 was Visiting Professor at the Faculty of Economics Marco Biagi, University of Modena and Reggio Emilia, Italy (teaching courses of Public Management II – Contabilità degli Enti Locali; Contabilità e Controllo di Gestione nelle Aziende Pubbliche).

− Sabbatical leave between March 2010 and February 2011 – from April to October 2010 was Visiting Research Fellow at the Faculty of Economics Marco Biagi, University of Modena and Reggio Emilia, Italy.

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− Since December 2003 – Assistant Professor at the Faculty of Economics of University of Coimbra – Group of Corporate Management (lecturing Public Sector Accounting, Financial Accounting and Management Accounting, at undergraduate and postgraduate levels); since December 2008 holds a permanent position (tenure).

− In the second semester 2007/2008, was a lecturer of the course “Economia de Empresa” at the BSc of Engenharia e Gestão Industrial (Industrial Management and Engineering), within the scope of an institutional collaboration with the Department of Mechanical Engineering, Faculty of Science and Technology of the University of Coimbra.

− Between May 2005 and December 2009 – Coordinator of the Curricular Working Experiences for undergraduate and master students in Business Management at the Faculty of Economics of the University of Coimbra.

− From December 2003 to December 2011 – Collaborator as lecturer on local government accounting for local government employees, at the governmental institute CEFA – Centro de Estudos e Formação Autárquica (Centre for Studies and Municipal Training).

− Between January 1998 and December 2003 – Assistant Teacher at the Faculty of Economics of University of Coimbra – Group of Corporate Management (lecturing Financial Accounting, Financial Management and Cost and Management Accounting, at undergraduate level); from September 2000 to September 2003 was abroad for the PhD programme.

− Between April 1996 and December 1997 – Trainee Teacher at the Faculty of Economics of University of Coimbra – Group of Corporate Management (lecturing Financial Accounting and Financial Statements Analysis, at undergraduate level).

− Between July 1994 and March 1996 – Head of the Financial Department of the Associação Comercial e Industrial de Coimbra (Chamber of Commerce and Industry of Coimbra).

MAIN SCIENTIFIC AREA OF RESEARCH

– Public sector and governmental accounting, particularly Local Government accounting and financial reporting, but also Local Government and Public Administration management.

ACADEMIC ACTIVITY

a) Publications and presentations

PAPERS IN JOURNALS (NATIONAL AND INTERNATIONAL) WITH BLIND REVIEW

− NOGUEIRA, Sónia; JORGE, Susana; «Internal control and the usefulness of financial information for internal decision-making in municipalities: the Portuguese case»; Journal of Applied Accounting Research. Journal of Applied Accounting Research, Vol. 18(1), 2017, pp.116-136. [SCOPUS-Listed]

− LOURENÇO, Rui; JORGE, Susana;; ROLAS, Helena; «Towards a transparency ontology in the context of open government»; Electronic Government, an International Journal, Vol. 12(4), 2016, pp.385-394. [SCOPUS-

Listed]

− JORGE, Susana; JESUS, Maria Antónia; NOGUEIRA, Sónia; «Information brokers and the use of budgetary and financial information by politicians: the case of Portugal»; Public Money and Management, Vol. 36(7), 2016, pp.515-520. (special issue on “Obstacles to and opportunities for politicians’ use of accounting information”) [SCOPUS and ISI-Listed; ABS-listed]

− JORGE, Susana; JESUS, M. Antónia; LAUREANO, Raul; «Governmental Accounting maturity towards IPSASs and the approximation to National Accounts in the EU», International Journal of Public Administration, Vol.39(12), 2016, pp.976-988. [SCOPUS and EBSCO-Listed]

− NOGUEIRA, Sónia; JORGE, Susana; «Explaining factors of the financial reporting usefulness for decision-making: evidence from Local Government in Portugal»; RC-SAR – Revista de Contabilidad (Spanish Accounting Review), Vol. 19(2), 2016, pp.216-226. [SCOPUS and EBSCO-Listed; ABS-listed]

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− CRUZ, Nuno; TAVARES, António; MARQUES, Rui Cunha; JORGE, Susana; SOUSA, Luís de; «Measuring Local Government Transparency», Public Management Review, Vol.18(6), 2016, pp. 866-893; in press since

2015. [ISI and SCOPUS-Listed]

− JESUS, M. Antónia; JORGE, Susana; “Accounting basis adjustments and deficit reliability: evidence from southern European countries”, RC-SAR – Revista de Contabilidad (Spanish Accounting Review), Vol.19(1), pp.77-88, 2016. [SCOPUS and EBSCO-Listed; ABS-listed]

− ALEXANDRE, Ivone; VALINS, Ricardo; JORGE, Susana; «O Uso da Informação da Contabilidade de Custos para as Tomadas de Decisão Municipais: Estudos de Caso em Municípios da Região Centro de Portugal», Revista Iberoamericana de Contabilidad de Gestión, Vol.XIII, N.26, Julio-Deciembre, 2015. [ISSN 1696-294X]

− RIBEIRO, Nuno; JORGE, Susana; «Political-ideological circumstances and local authorities’ debt: evidence from Portuguese municipalities»; Contemporary Economics; Vol. 9(2), 2015, pp. 47-62. [SCOPUS and EBSCO-

Listed]

− MANES ROSSI, Francesca; JORGE, Susana; JESUS, Maria Antónia; CAPERCHIONE, Eugenio, «Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts», (special issue of) International Journal of Public Administration, Vol.38, Issue 4, (March) 2015, pp.237-239. [SCOPUS and EBSCO-Listed]

− JESUS, M. Antónia; JORGE, Susana; «Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability?», International Review of Administrative Sciences, Vol. 81(1), March 2015, pp.110-133. [ISI and SCOPUS-Listed]

− JORGE, Susana Margarida; JORGE DE JESUS, M. Antónia; LAUREANO, Raul M. S.; «Exploring determinant factors of differences between Governmental Accounting and National Accounts budgetary balances in EU member-States»; TRAS – Transylvanian Review of Administrative Sciences, Special Issue, Vol.10(44), December 2014, pp. 34-54. [ISI and SCOPUS-Listed]

− BRITO, Jaqueline; JORGE, Susana; «Princípios e práticas orçamentais no Governo Central de Cabo Verde: uma análise na perspetiva dos preparadores e controladores da execução do Orçamento de Estado»; Revista Contabilidade & Gestão (Portuguese Journal of Accounting and Management), Ordem dos Técnicos Oficiais de Contas (OTOC), Nº 15, Novembro 2014, pp. 75-116.

− JESUS, M. Antónia; JORGE, Susana; «From Governmental Accounting into National Accounts: adjustments diversity and materiality with evidence from the Iberian countries’ Central Governments»; INNOVAR – Journal of Administrative and Social Sciences, Revista da Universidad de Colombia [Innovar: Revista de Ciencias Administrativas y Sociales], Vol.24, Nº54, Octubre-Diciembre 2014, pp.121-138. [SCOPUS-Listed]

− RIBEIRO, Nuno; JORGE, Susana; «Determinantes do Endividamento da Administração Local: estudo exploratório nos municípios do norte de Portugal»; INNOVAR – Journal of Administrative and Social Sciences, Revista da Universidad de Colombia [Innovar: Revista de Ciencias Administrativas y Sociales], Vol.24, Nº51, Enero-Marzo 2014, pp.61-78. [SCOPUS-Listed]

− RIBEIRO, Nuno; JORGE, Susana; CERVERA, Mercedes; «Estudo do endividamento da Administração Local portuguesa: evidência empírica usando modelos de análise de dados em painel»; NOTAS ECONÓMICAS, Faculdade de Economia, Universidade de Coimbra; Vol.38, Dezembro 2013, pp.44-65. [JEL-Listed]

− LOURENÇO, Rui P.; SÁ, Patrícia Moura e; JORGE, Susana; PATTARO, Anna Francesca; «Online transparency for accountability: one assessing model and two applications»; The Electronic Journal of e-Government; Vol.11, N.1, 2013, pp.280-292. [EBSCO-listed]

− MARTINS, António; JORGE, Susana; MOURA E SÁ, Patrícia; «Price Regulation and Cost Accounting: the case of the Portuguese Seaport Sector»; International Journal of Law and Management, Vol.55, N.6, 2013, pp.444-463. [SCOPUS-Listed]

− NOGUEIRA, Sónia; JORGE, Susana; CERVERA, Mercedes; «The usefulness of financial reporting for internal decision-making in Portuguese municipalities»; Management Research: The Journal of the Iberoamerican Academy of Management, Vol.11, N.2, 2013, pp.178-212. [EBSCO-Listed]

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− NOGUEIRA, Sónia; JORGE, Susana; «Adequacy of the Local Government financial reporting model in the context of internal decision-making: an exploratory study in the municipality of Bragança»; Tékhne – Review of Applied Management Studies, 10(2), December 2012, pp.74-86.

− JORGE, Susana; MOURA E SÁ, Patrícia; LOURENÇO, Rui Pedro; «Transparência financeira nas entidades da administração local em Portugal: análise da informação disponibilizada nos sítios Web»; RPER – Revista Portuguesa de Estudos Regionais, nº31, 3º quadrimestre 2012, pp.37-51. [SCOPUS-Listed]

− JESUS, M. Antónia; JORGE, Susana; «From Governmental Accounting to National Accounting: implications on the Portuguese Central Government deficit»; Notas Económicas, Faculdade de Economia da Universidade de Coimbra, Volume 31, Junho 2010; pp.24-46. [JEL-Listed]

− JORGE, Susana; COSTA, Anabela; «Internal auditing for Portuguese municipalities»; Revista Enfoques: Ciencia Política y Administración Pública; Facultad de Ciencia Política y Administración Pública – Universidad Central de Chile; Volumen VII, Número 11, 2009, pp.303-361. [EBSCO-Listed]

− JORGE, Susana; CARVALHO, João; FERNANDES, M. José; «From cash to accruals in Portuguese local government accounting: what has truly changed»; Tékhne – Revista de Estudos Politécnicos (Polytechnic Studies Review); Vol. VI, nº10; IPCA; December 2008.

− JORGE, Susana; CARVALHO, João; FERNANDES, M. José; «Governmental Accounting in Portugal: why accrual basis is a problem»; Journal of Public Budgeting, Accounting and Financial Management; Vol.19; N.4; Winter 2007; pp.411-446. [SCOPUS Listed]

− JORGE, Susana; «A comparative-international theory for Portuguese Local Government accounting»; Tékhne – Revista de Estudos Politécnicos (Polytechnic Studies Review); Vol. IV, nº7; IPCA; June 2007; pp.211-234. Republished in Rowan Jones (ed.); Public Sector Accounting, SAGE Library in Accounting and Finance, Volume IV, June 2011 [ISBN 978-0-85702-519-7].

− CARVALHO, João; CAMÕES, Pedro; JORGE, Susana; FERNANDES, M. José; «Conformity and Diversity of Accounting and Financial Reporting in Portuguese Local Government»; Canadian Journal of Administrative Sciences; Vol. 24, Issue 1; March (May), 2007; pp.2-14. [ISI and SCOPUS Listed]

Republished in Rowan Jones (ed.); Public Sector Accounting, SAGE Library in Accounting and Finance, Volume IV, June 2011 [ISBN 978-0-85702-519-7].

− CARVALHO, João; JORGE, Susana; FERNANDES, M. José; «New Local Government Accounting in Portugal»; Public Money and Management; Vol. 26; N.4; September 2006; pp.211-216. [ISI and SCOPUS-Listed]

− JORGE, Susana; ARMADA, M. Rocha; «Factores Determinantes do Endividamento: Uma Análise em Painel»; Revista de Administração Contemporânea (RAC) da Associação Nacional de Pós-Graduados em Administração; Curitiba; Brasil; Vol.5; N.2; Maio/Agosto 2001; pp.9-31. [EBSCO-Listed]

− JORGE, Susana; ARMADA, M. Rocha; «Uma revisão das teorias sobre a estrutura de capitais das empresas»; Estudos de Gestão – Portuguese Journal of Management Studies; Vol. V; N.1; Lisboa: ISEG-UTL; 2000; pp.23-42.

BOOKS AND JOURNALS’ SPECIAL ISSUES

− Guest editor [with Francesca Manes-Rossi and Isabel Brusca], of the chapter “Accounting and Financial Management”; in FARAZMAND, Ali (Editor-in-Chief), Global Encyclopedia of Public Administration and Public Policy. Springer Editors. Forthcoming, 2017.

− SOUSA, Luis de; TAVARES, António F.; CRUZ, Nuno F. da; JORGE, Susana (eds.); A Reforma do Poder Local em Debate; ICS – Imprensa de Ciências Sociais, Lisboa, Portugal, 2015. ISBN 978-972-671-360-9

− Guest editor in MANES ROSSI, Francesca; JORGE, Susana; JESUS, Maria Antónia; CAPERCHIONE, Eugenio – special issue on «New challenges for Public Sector Accounting: IPSASs, Budgetary Reporting, and National Accounts» of International Journal of Public Administration, Vol.38, Issue 4, (March) 2015. [ISSN 0190-0692] [SCOPUS and EBSCO-Listed]

− JESUS, Maria Antónia; JORGE, Susana; LAUREANO, Raul; LOPES, Ilídio (eds.); New challenges for public sector accounting: IPSASs, Budgetary Reporting and National Accounts, Abstracts of the 2014 EGPA Spring

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Workshop, XII Permanent Study Group on Public Sector Financial Management, ISCTE-IUL, Lisboa, May 2014. [pdf with ISBN 978-989-732-347-8].

− Guest-editor da TÉKHNE – Review of Applied Management Studies, Instituto Politécnico do Cávado e do Ave, Elsevier, Vol.11, N.1, June 2013.

− JORGE, Susana (ed.); Implementing Reforms in Public Sector Accounting; Imprensa da Universidade de Coimbra; (Coimbra University Press), Portugal; September, 2008.

− RODRIGUES, Ana Maria; ALMEIDA, Filipe; LOPES, Ilídio; CRUZ, Isabel; SILVA, Patrícia Pereira da; GAMA, Paulo; JORGE, Susana; Contabilidade Financeira – Casos Práticos (Financial Accounting – Exercise Book); Editora Almedina; Coimbra, Portugal; September, 2007.

BOOKS CHAPTERS (with and without blind review)

− LOURENÇO, Rui; MOURA E SÁ, Patrícia; JORGE, Susana; «Transparency and accountability in municipalities: an analysis of 40 year evolution in Portugal»; In Local Governments in the Digital Era: Looking for Accountability; Chapter 13 (pp-219-241); Beatriz Cuadrado-Ballesteros and Isabel María García-Sánchez (Eds.), Nova Science Publishers, NY, USA, 2017.

− JORGE, Susana; MATTEI, Giorgia; «Contingency Model of reforms in public sector accounting», Global Encyclopedia of Public Administration, Public Policy, and Governance. Chapter on “Accounting, Budgeting and Financial Management” (74 entries), A. Farazmand (ed.), Springer International Publishing Switzerland, 2016. http://link.springer.com/referenceworkentry/10.1007/978-3-319-31816-5_2295-2

− CAMPOS, Carla; RODRIGUES, Lúcia; JORGE, Susana; «The role of Management Accounting Systems in Public Hospitals and the construction of Budgets: a literature review»; forthcoming in Augusta Ferreira, Graça Azevedo, Jonas Oliveira, Rui Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector, Chapter 18 (pp.366-389), IGI Global, 2016.. (blind reviewed)

− JORGE, Susana; «Autonomia e (In)Dependência Financeira»; in Nuno Cruz, Luís de Sousa, António F. Tavares e Susana Jorge (eds.); A Reforma do Poder Local em Debate; ICS – Imprensa de Ciências Sociais, Lisboa, Portugal, 2015. ISBN 978-972-671-360-9

− JORGE, Susana; «Public Sector Accounting and Auditing in Portugal»; in Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi (eds.); Public Sector Accounting and Auditing in Europe – the Challenge of Harmonization; Palgrave-MacMillan, Chapter 11, pp. 173-190, 2015 [ISBN 978-1-137-46133-9]; IIAS Series: Governance and Public Management.

− JORGE, Susana; «I governi locali in Portogallo: l’impatto della crisi e le politiche di intervento»; in Pierciro Galeone e Marco Meneguzzo (eds.); Crisi e investimenti locali in Europa; Marsilio Editori | Fondazione IFEL, prima edizione: gennaio 2014; pp.151-164.

− JORGE, Susana; CAPERCHIONE, Eugenio; JONES, Rowan; «Introduction: International Governmental Accounting Research (CIGAR): Bridging Researching and Networking»; in Rowan Jones (ed.); Public Sector Accounting, SAGE Library in Accounting and Finance, Volume IV, pp. ix-xxiv, June 2011.

− CAMÕES, Pedro; JORGE, Susana; CARVALHO, João; FERNANDES, M. José; «Measuring Portuguese Local Government Relative Efficiency: a re-analysis»; in Implementing Reforms in Public Sector Accounting, S. Jorge (ed.); Imprensa da Universidade de Coimbra; Portugal, 2008.

− JORGE, Susana; CARVALHO, João; FERNANDES, M. José; «Compliance with the New System of Local Government Accounting in Portugal»; in Accounting reform in the Public Sector: mimicry, fad or necessity?; E. Lande and J. C. Scheid (eds.); Expert Comptable Media; 2006; pp.145-162.

− JORGE, Susana; «The reform of governmental accounting in Portugal: an application of Lüder’s Contingency Model»; in International Trends and Experiences in Government Accounting; A. Bourmistrov and F. Mellemvik (eds.); Capellen Akademisk Forlag; 2005; pp.28-48.

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OTHER PUBLICATIONS (without blind review)

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses – 2016; authors’ edition; published by the Portuguese Order of Certified Accountants (OTOC); July, 2017. [ISSN 2182-5564]

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses – 2015; authors’ edition; published by the Portuguese Order of Certified Accountants (OTOC); November, 2016. [ISSN 2182-5564]

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses – 2014; authors’ edition; published by the Portuguese Order of Certified Accountants (OTOC); October, 2015. [ISSN 2182-5564]

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses – 2013; authors’ edition; published by the Portuguese Order of Certified Accountants (OTOC); July, 2014. [ISSN 2182-5564]

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Setor Empresarial Local: Atualização do Anuário Financeiro dos Municípios Portugueses 2011 e 2012; authors’ edition; published by the Portuguese Order of Certified Accountants (OTOC); Novembro, 2013. [ISSN 2182-5564].

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses – 2011-12; authors’ edition; published by the Portuguese Order of Certified Accountants (OTOC); July, 2013. [ISSN 2182-5564]

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses – 2010; authors’ edition; published by the Portuguese Order of Certified Accountants (OTOC); February, 2012. [ISSN 2182-5564]

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses – 2009; authors’ edition; published by the Portuguese Order of Certified Accountants (OTOC); May, 2011.

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses – 2008; authors’ edition; published by the Portuguese Order of Certified Accountants (OTOC); April, 2010.

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses (Municipalities Financial Yearbook) – 2007; authors’ edition; published by the Portuguese Chamber of Certified Accountants (CTOC); April, 2009.

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses (Municipalities Financial Yearbook) – 2006; authors’ edition; published by the Portuguese Chamber of Certified Accountants (CTOC); June, 2008.

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses (Municipalities Financial Yearbook) – 2005; authors’ edition; published by the Portuguese Chamber of Certified Accountants (CTOC); June, 2007.

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses (Municipalities Financial Yearbook) – 2004; authors’ edition; published by the Portuguese Chamber of Certified Accountants (CTOC); July, 2006.

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; Anuário Financeiro dos Municípios Portugueses (Municipalities Financial Yearbook) – 2003; authors’ edition; published by the Portuguese Chamber of Certified Accountants (CTOC); June, 2005.

− JORGE, Susana; JESUS, M. Antónia; NOGUEIRA, Sónia; «Do politicians at central level use accounting information? Some evidence from the Portuguese case»; Revista AECA, 115, Septiembre 2016, pp.35-39.

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− JORGE, Susana; SÁ, Cristiana; ANASTÁCIO, Inês; «Orçamento Cidadão»; Revista de Administração Local, Ano 38, nº267, Jul./Set. 2015, pp.321-341.

− NOGUEIRA, Sónia; JORGE, Susana; «A utilidade e as necessidades de informação dos utilizadores do relato financeiro municipal para as tomadas de decisão internas», Revista Portuguesa de Contabilidade, Vol. V, nº17, 1º trimestre 2015, pp.89-116.

− JORGE, Susana; Novas tendências na investigação em Contabilidade Pública; Grudisletter, 11ª edição, April 2015.

− JORGE, Susana; The future of Public Sector Accounting in EU member-States – IPSAS or EPSAS?; CIGAR Newsletter, April 2013, Volume 4, Issue 2 (new series).

− JORGE, Susana; COSTA, Ana Filipa «Da Contabilidade de Custos à Contabilidade de Gestão nos Municípios Portugueses»; Revista de Administração Local, Ano 36, nº253, Jan./Fev. 2013, pp.13-36.

− JORGE, Susana; «Novas tendências da Contabilidade Pública: Portugal numa perspetiva internacional (Parte II)»; Revista TOC; Lisboa: Ordem dos Técnicos Oficiais de Contas (OTOC); Ano XIII; N.153; dezembro 2012; pp.40-45.

− JORGE, Susana; «Novas tendências da Contabilidade Pública: Portugal numa perspetiva internacional (Parte I)»; Revista TOC; Lisboa: Ordem dos Técnicos Oficiais de Contas (OTOC); Ano XIII; N.152; novembro 2012; pp.47-52.

− JORGE, Susana; JESUS, M. Antónia; «Novas tendências da Contabilidade Pública no contexto da União Europeia»; Revista AECA, 99, Septiembre 2012, pp.38-40.

− LOURENÇO, Rui P.; SÁ, Patrícia Moura e; JORGE, Susana; «Transparência nas Câmaras Municipais Portuguesas: informação divulgada nos sítios da Região Centro»; Revista de Administração Local, Ano 35, nº247, Jan./Fev. 2012, pp.21-52.

− NOGUEIRA, Sónia; JORGE, Susana; «Necessidades de informação para as tomadas de decisão internas e utilidade do relato financeiro municipal: um estudo exploratório no Município de Bragança»; MUNICIPALISMO, Revista da ATAM – Associação dos Trabalhadores da Administração Local, nº3, novembro 2011.

− VIEIRA, Renato P.; JORGE, Susana; «A adopção do POCP nos Serviços e Fundos Autónomos: (r)evolução ou harmonização?”; Jornal de Contabilidade; Associação Portuguesa do Técnicos de Contabilidade (APOTEC), Ano XXXIV, nº402, Setembro 2010, pp.259-268.

− CARVALHO, João; JORGE, Susana; FERNANDES, M. José; CAMÕES, Pedro; «A informação relatada pelo novo sistema contabilístico e a situação económica, financeira e patrimonial dos municípios portugueses»; Revista TOC; nº66; Setembro 2005; pp.24-29.

− CARVALHO, João; JORGE, Susana; FERNANDES, M. José; CAMÕES, Pedro; «Implementação do novo sistema de contabilidade autárquica em Portugal: conformidade e fiabilidade da informação relatada»; Revista TOC; nº65; Agosto 2005; pp.26-35.

− JORGE, Susana; «A Contabilidade da Administração Pública: Análise Comparativa dos Planos de Contas Português e Brasileiro»; Revista de Contabilidade e Comércio; N.231; Vol. LVIII; Porto: Ediconta; Abril/2002; pp.667-698.

− JORGE, Susana; «O Interesse do Orçamento de Base Zero (OBZ) para o Sector Público – Porquê o OBZ ainda está “vivo” no Sector Público?»; Revista da Câmara dos Técnicos Oficiais de Contas (TOC); Lisboa: Câmara dos Técnicos Oficiais de Contas; Ano II; N.20; Novembro 2001; pp.34-39.

PRESENTATIONS IN INTERNATIONAL EVENTS, WITH BLIND REVIEW AND SOME PUBLISHED IN PROCEEDINGS

− JORGE, Susana; JESUS, M. Antónia; LAUREANO, Raul; NOGUEIRA, Sónia «Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management?»;

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AIDEA 2017 – Convegno Nazionale AIDEA, "Tendenze nuove” negli studi economico-aziendali – l’evoluzione dei rapporti azienda-societá, Dipartimento di Studi Aziendali - Università degli Studi Roma Tre, Roma, 14-15 Settembre 2017.

− NOGUEIRA, Sónia; JORGE, Susana; RIBEIRO, Nuno; JESUS, Maria Antónia; « The role of pilot entities in the institutionalizaton of public sector accounting reforms», 16th CIGAR Biennial Conference “Future avenues for Public Sector Accounting: engaging research, practice and use”, Porto (Portugal), June 8-9, 2017.

− ROLAS, Helena; LOURENÇO, Rui; JORGE, Susana; « The evaluation process of a Public Administration transparency ontology»; 21st IRSPM Annual Conference (G4 – Transparency and Open Government); Corvinus University of Budapest, Hungary, April 19-21, 2017.

− BRITO, Jaqueline; JORGE, Susana; «A Contabilidade Pública no governo central de Cabo Verde: análise dos principais incentivos para a reforma»; XXVII Jornadas Hispano-Lusas de Gestión Científica “Localización y dinámicas competitivas en un entorno global”, Enrique Claver Cortés y Diego Quer Ramón (Eds.), Universidade de Alicante, 1 al 4 de febrero de 2017, Benidorm, España [ISBN: 978-84-16724-37-6].

− JORGE, Susana; BRUSCA, Isabel; NOGUEIRA, Sónia; «Translating IPSASs into national standards: a comparison between Spain and Portugal»; XVII Encuentro AECA – Desenvolvimento Sustentável – Novos desafios para a contabilidade e a gestão, Instituto Politécnico de Bragança, Portugal, 22 a 23 de Setembro, 2016.

− JORGE, Susana; JESUS, Maria Antónia; LAUREANO, Raul; «Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management?», 9th international EIASM public sector conference, Lisbon, 6-8 September, 2016. (Update of another presented in the EGPA Conference, Spyerer, 2014)

− JORGE, Susana; BRUSCA, Isabel; NOGUEIRA, Sónia; «The adoption of IPSASs in the Iberian peninsula: the perspective of the standard-setters»; The EGPA Spring Workshop, Permanent Study Group XII ‘Innovations in public sector accounting standards: are EPSAS the best way to European harmonization?’, Modena, Italy, in May 5-6, 2016. (also presented at the 13th CIGAR workshop in Wellington, New Zealand, 7-9 July 2016).

− CAMPOS, Carla; RODRIGUES, Lúcia; JORGE, Susana; «The relationship between Management Accounting Systems and Budgets in the Public Hospitals»; XV Congresso Internacional de Contabilidade e Auditoria “A Contabilidade e o Interesse Público”, ISCAC, Coimbra 11-12 de junho de 2015.

− JORGE, Susana; JESUS, Maria Antónia; NOGUEIRA, Sónia; «The use of budgetary and financial information by politicians in Portugal: the role of technical advisors»; 15th Biennial CIGAR Conference “Making governmental accounting research more relevant: a practice-oriented approach”, University of Malta (Valletta Campus), 4-5 June 2015.

− JESUS, M. Antónia; JORGE, Susana; LAUREANO, Raul; «IPSASs adoption and implications on the differences in GA-NA budgetary balances: an empirical analysis within the context of the EU», Spring workshop of the EGPA XII Permanent Study Group Public Sector Financial Management, “The Accountant, the Economist and the Politician and other stories in Public Sector Financial Management”; Zurich-Winterthur (Switzerland), May 7-8, 2015.

− JORGE, Susana; LOURENÇO, Rui; ROLAS, Helena; «A transparency ontology in the context of open government: a case derived from the Portuguese context»; IRSPM Annual Conference “Shaping the future – Re-invention or revolution?” (panel G108 – Transparency and Open Government), University of Birmingham (UK), 30 March – 1 April 2015.

− RIBEIRO, Nuno; JORGE, Susana; «Fatores explicativos do nível de endividamento dos municípios portugueses: uma análise de dados em painel»; XXV Jornadas Hispano-lusas de Gestión Científica “Tendiendo puentes entre la investigación y la transferencia de conocimiento”, Ourense, 5-6 February 2015.

− RIBEIRO, Nuno; JORGE, Susana; «Estudo do endividamento dos municípios portugueses: uma análise multigrupos»; XXV Jornadas Hispano-lusas de Gestión Científica “Tendiendo puentes entre la investigación y la transferencia de conocimiento”, Ourense, 5-6 February 2015. Best paper prize in the Public Finance track.

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− NOGUEIRA, Sónia; JORGE, Susana; «Adequabilidade do relato financeiro: perceção dos decisores internos nos governos locais em Portugal»; XXV Jornadas Hispano-lusas de Gestión Científica “Tendiendo puentes entre la investigación y la transferencia de conocimiento”, Ourense, 5-6 February 2015.

− RIBEIRO, Nuno, JORGE, Susana; «Uma nova abordagem aos fatores determinantes do endividamento municipal: análise de equações estruturais»; XVI Encuentro AECA 2014 – “Recuperación económica: confianza e inversión en Europa”, Escola Superior de Tecnologia e Gestão, Leiria (Portugal), 25-26 September 2014.

− NOGUEIRA, Sónia; JORGE, Susana; «A perceção dos decisores internos locais sobre a adequabilidade do relato financeiro»; XVI Encuentro AECA 2014 – “Recuperación económica: confianza e inversión en Europa”, Escola Superior de Tecnologia e Gestão, Leiria (Portugal), 25-26 September 2014.

− JORGE, Susana; JESUS, M. Antónia; LAUREANO, Raul; «Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management?»; EGPA Annual Conference, Permanent Study Group XII “Public Sector Financial Management” – The past, the present and the future in public sector financial management: achievements, challenges and prospects; Speyer, Germany, 10-12 September 2014.

− RIBEIRO, Nuno; JORGE, Susana; NOGUEIRA, Sónia; «A influência da conjuntura económico-financeira no endividamento dos municípios portugueses»; 20th APDR Congress – Renaissance of the Regions of Southern Europe, (track 6 – Regional and Local Public Finance), University of Évora (Portugal), 10-11 July 2014.

− LOURENÇO, Rui P.; ROLAS, Helenas; JORGE, Susana; «Transparência online na Administração Pública: definição dos itens de informação a disponibilizar na perspetiva dos cidadãos»; 9ª CISTI – Conferencia Ibérica de Sistemas y Tecnologías de Información, Barcelona (Espanha), 18 al 21 de junio 2014. [proceedings ISI and SCOPUS-Listed] – Vol. I, pp.880-884, ISBN 978-989-98434-3-1.

− NOGUEIRA, Sónia; JORGE, Susana; «O controlo interno afeta a utilidade da informação financeira para a tomada de decisões internas? Estudo empírico nos municípios portugueses»; XVII Congreso AECA – Ética y emprendimiento: valores para un nuevo desarrollo, Pamplona (Spain), 25-27 setiembre 2013.

− RIBEIRO, Nuno; JORGE, Susana; «O ciclo estratégico de endividamento nos municípios portugueses»; XVII Congreso AECA – Ética y emprendimiento: valores para un nuevo desarrollo, Pamplona (Spain), 25-27 setiembre 2013.

− CALEJA, Wilson; RIBEIRO, Nuno; JORGE, Susana; «Os determinantes da divulgação de informação financeira na internet: evidência empírica nos municípios portugueses»; XVII Congreso AECA – Ética y emprendimiento: valores para un nuevo desarrollo, Pamplona (Spain), 25-27 setiembre 2013.

− RIBEIRO, Nuno; JORGE, Susana; «Debt limits in Local Government: theoretical analysis and empirical evidence in Portuguese municipalities», 14th Biennial CIGAR Conference, “In the Eye of the Storm: Public Sector Accounting, Financial Crisis and Austerity”, University of Birmingham, United Kingdom, September 2-3, 2013.

− JORGE, Susana; JESUS, M. Antónia; LAUREANO, Raul; «Exploring determinant factors of differences between Governmental Accounting and National Accounting budgetary balances in EU member-States»; XVII IRSPM Conference “Public Sector responses to Global Crisis: New Challenges for politics and public management?”, April 10-12, 2013, Prague (Czech Republic).

− RIBEIRO, Nuno; JORGE, Susana; CERVERA, Mercedes; «Estudo do endividamento da Administração Local portuguesa: evidência empírica usando modelos de análise de dados em painel»; XV Encuentro AECA ‘Nuevos caminos para Europa: El papel de las empresas y los gobiernos’, AECA/CICF, Ofir-Esposende (Portugal), 20-21 Septiembre 2012.

− NOGUEIRA, Sónia; JORGE, Susana; CERVERA, Mercedes; «A utilidade do relato financeiro e as necessidades de informação para as tomadas de decisão internas: estudo empírico nos Municípios Portugueses»; XV Encuentro AECA ‘Nuevos caminos para Europa: El papel de las empresas y los gobiernos’, AECA/CICF, Ofir-Esposende (Portugal), 20-21 Septiembre 2012.

− JORGE, Susana; JESUS, M. Antónia; LAUREANO, Raul; «Governmental Accounting versus National Accounts in EU countries: what counts for differences in the budgetary balances?»; EIASM 7th International Conference on Accounting, Auditing & Management in Public Sector Reforms, Milan (Italy), September 4-6, 2012.

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− RIBEIRO, Nuno; JORGE, Susana; CERVERA, Mercedes; «Factores determinantes do endividamento na administração local portuguesa: evidência empírica nos municípios do Alto Trás-os-Montes»; XVI Congreso AECA – Nuevo modelo económico: Empresa, Mercados y Culturas, Granada (Spain), 21-23 September 2011.

− JESUS, M. Antónia; JORGE, Susana; «Cash-accruals adjustments from Governmental Accounting to National Accounts: implications on the Italian, Portuguese and Spanish Central Governmental Budgetary Balances»; XVI Congreso AECA – Nuevo modelo económico: Empresa, Mercados y Culturas, Granada (Spain), 21-23 September 2011.

− JESUS, M. Antónia; JORGE, Susana; «Governmental Accounting versus National Accounts – implications of different accounting bases on EU member-States Central Government deficit/surplus»; 13th Biennial CIGAR Conference – Bridging public sector and non-profit sector accounting, Ghent (Belgium), 9-10 June 2011.

− JORGE, Susana; PATTARO, Anna Francesca; SÁ, Patrícia Moura e; LOURENÇO, Rui; «Local Government financial transparency in Portugal and Italy: a comparative exploratory study on its determinants»; 13th Biennial CIGAR Conference – Bridging public sector and non-profit sector accounting, Ghent (Belgium), 9-10 June 2011.

− PATTARO, Anna Francesca; JORGE, Susana; LOURENÇO, Rui; SÁ, Patrícia Moura e; «Local Government online financial transparency: a comparative analysis of Portuguese and Italian municipalities»; XV IRSPM Conference – Value, Innovation and Partnership, Dublin (Ireland), 11-13 April 2011. [track on Transparency and Accountability].

− JESUS, M. Antónia; JORGE, Susana; «Da Contabilidade Pública às Contas Nacionais: ajustamentos de transposição e impacto no défice das Administrações Públicas dos Países Ibéricos»; XIV Encuentro AECA “Innovación y responsabilidad: desafíos y soluciones”; Coimbra, Portugal; 23-24 Septiembre 2010.

− PEREIRA, Rui Patrício; SÁ, Patrícia Moura e; JORGE, Susana; «A informação produzida pelos Sistemas de Contabilidade de Custos nos Hospitais Públicos Portugueses: características e lacunas»; XIV Encuentro AECA “Innovación y responsabilidad: desafíos y soluciones”; Coimbra, Portugal; 23-24 Septiembre 2010.

− JORGE, Susana, PATTARO, Anna F.; LOURENÇO, Rui P.; SÁ, Patrícia Moura e; «Citizens’ demands and Local Government transparency: a comparative analysis of Portuguese and Italian municipalities’ online financial information»; 10th CIGAR Workshop, “Stakeholders and key actors in the Public Sector financial management and accounting reforms”; University of Tampere, Finland, September 16-17, 2010.

− JORGE, Susana; «Local government accounting system and efficiency: analyses in Portuguese municipalities»; presented at PhD Conference – 12th Biennial CIGAR Conference – New Challenges for Public Sector Accounting; Modena, Italy, May 28-29, 2009.

− JESUS, M. Antónia; JORGE, Susana; «Governmental Accounting and National Accounts – divergences and implications on the public deficit in Portugal»; 12th Biennial CIGAR Conference – New Challenges for Public Sector Accounting; Modena, Italy, May 28-29, 2009.

− JESUS, M. Antónia; JORGE, Susana; «Contabilidade Pública e Contabilidade Nacional: principais diferenças e ajustamentos de transição em Portugal»; XIII Encuentro AECA “Contabilidad: Rumbo al futuro!”; ISCA Aveiro; Portugal; 25-26 September/2008.

− JORGE, Susana; ALMEIDA, Carla; «Efficiency Assessment in Portuguese Municipalities: an internal approach to management indicators»; 9th CIGAR workshop – Materiality in Government Accounting and in Governmental Accounting; Tilburg; The Netherlands; 17-18 September, 2008.

− CAMÕES, Pedro; JORGE, Susana; CARVALHO, João; FERNANDES, M. José; «Does Accounting Compliance Improve Financial Performance? An Econometric analysis of Portuguese Local Government»; European Group of Public Administration (EGPA) Conference; Rotterdam; The Netherlands; 3-6 September, 2008.

− CARLOS, Gina; JORGE, Susana; «Implementação dos procedimentos de Controlo Interno nos SAS do Ensino Superior público português»; Conferência Modelos de Gestão e Governação do Ensino Superior; Faculdade de Economia da Universidade de Coimbra; Portugal; 3-5 Setembro, 2008.

− CAMÕES, Pedro; JORGE, Susana; CARVALHO, João; FERNANDES, M. José; «Measuring Portuguese Local Government Relative Efficiency: a re-analysis»; 11th CIGAR Biennial – Implementing Reforms in Public Sector Accounting: Problems, Changes and Results, Faculty of Economics; University of Coimbra, Portugal; June/2007.

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− JORGE, Susana; CAMÕES, Pedro; CARVALHO, João; FERNANDES, M. José; «Portuguese Local Government Relative Efficiency: a DEA Approach»; 8th CIGAR Workshop – Performance Measurement in the Public Sector; Hamburg, Germany, September/2006.

− FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; CARVALHO, João; «The Relevance of the New Accounting System to Municipal Decision-Making in Portugal: An Empirical Analysis of the Internal Use of Information»; 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms, EIASM, Siena, September, 2006.

− JORGE, Susana; CARVALHO, João; FERNANDES, M. José; «Compliance with the New System of Local Government Accounting in Portugal: empirical evidence and reasons for non-compliance»; 10 th Biennial CIGAR Conference, Poitiers, France; May/2005.

− JORGE, Susana; CARVALHO, João; FERNANDES, M. José; «Conformity and Diversity of Accounting and Financial Reporting in Portuguese Local Government», 28th Annual Congress of the EAA, Götenborg, Sweden; April/2005.

− CARVALHO, João; FERNANDES, Maria José; JORGE, Susana; «Local Government accounting in Portugal: how the new system can lead to misinterpretation?»; 7th CIGAR Workshop; St. Gallen, Switzerland; September/2004.

− JORGE, Susana; «Local Government Accounting in Portugal: recent changes and future tendencies»; 2nd International Conference on Accounting and Finance in Transition; Kavala, Greece; July/2004.

− LOPES, José Carlos; JORGE, Susana; «Should Internally Developed E-Commerce Websites be Capitalised and Amortised?»; 27th Annual Congress of the European Accounting Association; Prague, Check Republic; April/2004.

− JORGE, Susana; «Portuguese Governmental Accounting: an application of Lüder’s Contingency Model»; 9th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference – International Trends and Experiences in Government Accounting; BodØ – Norway, June 2003.

− CARVALHO, João Baptista; JORGE, Susana; «Governmental accounting in Portugal and the information disclosed on cash and accruals bases: the case of Porto municipality»; 26th Annual Congress of the European Accounting Association; Seville – Spain; April 2003.

− JORGE, Susana; «Comparative Local Government Accounting on The Iberian Peninsula»; 8th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference – Innovations in Governmental Accounting; University of Valencia; Spain; June 2001.

PRESENTATIONS IN NATIONAL EVENTS, PUBLISHED IN PROCEEDINGS

− LOURENÇO, Rui; ROLAS, Helena; JORGE, Susana; «Uma ontologia para transparência no contexto do governo aberto», 14ª Conferência da Associação Portuguesa de Sistemas de Informação (CAPSI) – “Os Sistemas de Informação na Saúde”; ESGT – Instituto Politécnico de Santarém, Santarém, Portugal; 3-4 Outubro 2014.

− RIBEIRO, Nuno; JORGE, Susana; «A conjuntura política-ideológica influencia o endividamento dos municípios?»; XXIV Jornadas Luso-Espanholas de Gestão Científica – O Contributo da Gestão para a Sustentabilidade das Organizações e da Sociedade, Escola Superior de Tecnologia e Gestão, Leiria (Portugal), 6-8 February 2014. [ISBN book 978-972-8793-66-1; ISBN CD 978-972-8793-65-4]

− NOGUEIRA, Sónia; JORGE, Susana; «Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais»; XXIV Jornadas Luso-Espanholas de Gestão Científica – O Contributo da Gestão para a Sustentabilidade das Organizações e da Sociedade, Escola Superior de Tecnologia e Gestão, Leiria (Portugal), 6-8 February 2014. [ISBN book 978-972-8793-66-1; ISBN CD 978-972-8793-65-4]

− RIBEIRO, Nuno; JORGE, Susana; CERVERA, Mercedes; «Factores explicativos do nível de endividamento dos municípios do norte de Portugal»; XXII Jornadas Luso-Espanholas de Gestão Científica – “Sociedade, Territórios e Organizações: Inclusões e competitividade”; Universidade de Trás-os-Montes e Alto Douro, Vila Real (Portugal), 1-3 February, 2012.

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− NOGUEIRA, Sónia; JORGE, Susana; CERVERA, Mercedes; «A utilidade do reporte financeiro para as tomadas de decisão internas nos Municípios Portugueses»; XXII Jornadas Luso-Espanholas de Gestão Científica – “Sociedade, Territórios e Organizações: Inclusões e competitividade”, Universidade de Trás-os-Montes e Alto Douro, Vila Real (Portugal), 1-3 February, 2012.

− LOURENÇO, Rui P.; SÁ, Patrícia Moura e; JORGE, Susana; «Transparência e responsabilização no Sector Público: um modelo de avaliação da informação disponibilizada na Internet»; 11ª Conferência da Associação Portuguesa de Sistemas de Informação (CAPSI) – “A Gestão da Informação na era do Cloud Computing”; ISEG – Instituto Superior de Economia e Gestão, Lisboa, Portugal; 19-21 October, 2011.

− LOURENÇO, Rui P.; JORGE, Susana; SÁ, Patrícia Moura e; «Transparência institucional e financeira do SEL em Portugal: análise da informação disponibilizada nos sítios Web»; 6ª Conferência Ibérica de Sistemas e Tecnologias de Informação (CISTI); Hotel Casino, Chaves, Portugal; 15-18 June 2011.

− RIBEIRO, Nuno; JORGE, Susana; «Factores Determinantes do Endividamento dos Municípios do Alto Trás-os-Montes»; XIII Accounting and Auditing Congress, ACIM 2011 – A Change in Management; Porto (Portugal); 18-20 May, 2011.

− NOGUEIRA, Sónia; JORGE, Susana; «Necessidades de informação para as tomadas de decisão internas e a utilidade do relato financeiro autárquico: o caso do município de Bragança»; XIII Accounting and Auditing Congress, ACIM 2011 – A Change in Management; Porto (Portugal); 18-20 May, 2011.

− JESUS, M. Antónia; JORGE, Susana; «Adjustments from Governmental Accounting to National Accounts: impact on the Iberian countries’ Central Government deficit»; XIII Accounting and Auditing Congress, ACIM 2011 – A Change in Management; Porto (Portugal); 18-20 May, 2011.

− LOURENÇO, Rui P.; SÁ, Patrícia Moura e; JORGE, Susana; «Transparência nas Câmaras Municipais Portuguesas: informação divulgada nos sítios da Região Centro»; 10ª Conferência da Associação Portuguesa de Sistemas de Informação (CAPSI); Escola Superior de Tecnologia e Gestão, Viana do Castelo, Portugal; 20-22 October 2010.

− CARVALHO, João; JORGE, Susana; FERNANDES, M. José; CAMÕES, Pedro; «Análise Orçamental dos Municípios Portugueses: situação entre 2005 e 2006»; 6º Congresso Nacional da Administração Pública “Os Grandes Passos da Reforma”; INA, Lisboa, October 29-30, 2008.

− JESUS, M. Antónia; JORGE, Susana; «Portuguese Governmental Accounting reform and the relationship with the National Accounts»; VII Congresso GRUDIS; ISCTE Business School; January/2008.

− CARVALHO, João; FERNANDES, M. José; JORGE, Susana; CAMÕES, Pedro; «A Nova Lei das Finanças Locais e o reforço da consolidação orçamental»; 5º Congresso Nacional da Administração Pública; Instituto Nacional de Administração; Lisboa; October/2007.

− CARVALHO, João; FERNANDES, M. José; CAMÕES, Pedro; JORGE, Susana; «Conformidade e fiabilidade das contas dos municípios portugueses»; 4º Congresso Nacional da Administração Pública; Instituto Nacional de Administração; Lisboa; November/2006.

− CARVALHO, João; JORGE, Susana; FERNANDES, M. José; «Contributo do POCAL para o aumento da transparência nas contas dos Municípios Portugueses»; 3º Congresso Nacional da Administração Pública; Instituto Nacional de Administração; Lisboa; November/2005; published in Jornal de Contabilidade; APOTEC; Ano XXX, nº354; Setembro/2006.

− CARVALHO, João; FERNANDES, M. José; JORGE, Susana; GUZMÁN, Cristina Aibar; «El uso de los indicadores de gestión en las cuentas anuales de los Ayuntamientos Portugueses»; XIII Congreso de la Asociación Española de Contabilidad y Administración; Oviedo; Setembro/2005.

− JORGE, Susana; «A Reforma da Contabilidade Pública em Portugal: uma aplicação do Modelo de Contingência do Lüder»; 1º Congresso Nacional da Administração Pública: os Vectores de Mudança; Instituto Nacional de Administração; Lisboa; November/2003.

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b) Relevant seminars and short courses

− “O novo Sistema de Normalização Contabilística das Administrações Públicas (SNC-AP): oportunidades e desafios”, Escola Superior de Administração, Comunicação e Turismo, Instituto Politécnico de Bragança, Mirandela, May 19, 2017.

− “Os novos desafios da Contabilidade Pública: o SNC-AP – DESAFIOS PARA OS PROFISSIONAIS”, conference to Honour the Chair of the Portuguese Institute of Certifed Accountants (OCC) António Domingues de Azevedo Novas Tendências da Contabilidade e da Fiscalidade; Instituto Superior de Contabilidade e Administração de Lisboa (ISCAL), Lisbon, Portugal, May 17, 2017.

− “The use of accounting information by politicians and the role of the brokers”, keynote speaker in the conference Public Sector Accounting Reform: Stocktaking and Challenges Ahead, CNC/UniLEO, Ministery of Finance, Lisbon, Portugal, April 28, 2017.

− “SNC-AP – relato orçamental”, D. Dinis Business School, Leiria, March 18, 2017. − “A estrutura geral do SNC-AP e a estrutura concetual”, D. Dinis Business School, Leiria, March 4, 2017. − “O uso da informação contabilística pelos políticos”, Escola Superior de Gestão (ESG), Instituto Politécnico do

Cávado e Ave (IPCA), Barcelos, February 24, 2017. − “A nova reforma da Contabilidade Pública em Portugal: os desafios do SNC-AP”, Escola Superior de Gestão e

Tecnologia (ESGT), Instituto Politécnico de Santarém, Santarém, October 13, 2016. − “A transição para o SNC-AP”, encontro ATAM (Associação dos Trabalhadores da Administração Local) SNC-

AP e a sua aplicação às Autarquias Locais, Leiria, October 4, 2016. − “Enquadramento teórico do SNC-AP: a importância da estrutura concetual”; guest speaker in the conference As

Oportunidades de mudança com o SNC-AP na Administração Pública Local; ANO Software; Hotel Yetman; Porto, June 29, 2016.

− Short course (8h): «O Sistema de Normalização Contabilística para as Administrações Públicas: Visão geral sobre o SNC-AP»; Ordem dos Contabilistas Certificados [Portuguese Institute of Charteted Accountants], Porto, June 28, 2016.

− “Public sector accounting in Portugal towards IPSASs: the new SNC-AP”; Spring Workshop do EGPA Permanent Study Group XII “Public Sector Financial Management” – theme: Public Sector Accounting standard-setting in Europe: state of the art; Modena (Department of Economics, University of Modena and Reggio Emilia), Italy, May 6, 2016 [guest speaker as Member of the Public Sector Accounting Standard Setting Committee, Portugal]

− Round table “A reforma do sistema contabilístico no setor público” – in the seminar «O impacto do SNC-AP nas autarquias locais», February 25, 2016; Auditório do ISCAC – Coimbra Business School.

− “A Contabilidade Pública em Portugal num contexto de harmonização internacional: os desafios do SNC-AP”, Regional Government of Azores – Public Administration Regional Department (DROAP), Angra do Heroísmo, February 19, 2016 (7h). The same course was repeated in the Administrative Department of the Portuguese Parliament, June 22, 2016.

− “A Contabilidade Pública em Portugal num contexto de harmonização internacional: os desafios do SNC-AP”, APEU – Associação para a Extensão Universitária, Faculdade de Economia da Universidade de Coimbra, Coimbra, January 29, 2016; ISCA-Universidade de Aveiro, March 2, 2016.

− “A reforma da Contabilidade Pública em Portugal: os desafios do SNC-AP”, Instituto Superior de Contabilidade e Administração de Coimbra – ISCAC – Coimbra Business School, Coimbra, January 8, 2016.

− “Investigação em Contabilidade para o Setor Público: balanceando relevância prática com prática académia”, Encontro GRUDIS – Rede Portuguesa de Investigação em Contabilidade, Instituto Politécnico do Cávado e Ave – Escola Superior de Gestão (ESG), Barcelos, December 11, 2015.

− “A reforma da Contabilidade Pública em Portugal: os desafios do SNC-AP”, Instituto Politécnico de Bragança – Escola de Administração, Comunicação e Turismo (ESACT), Mirandela, 5 of december 2015; Instituto Superior de Contabilidade e Administração de Coimbra – ISCAC-Business School, Coimbra, 8 de janeiro de 2016.

− Keynote speaker at the XXXV National Colloquium of ATAM – Associação dos Trabalhadores da Administração Local, offereing a talk on “O Sistema de Normalização Contabilística para as Administrações Públicas – o reforço da transparência”; Viana do Castelo, 4 to 7 of november 2015.

− Round table on “A importância da informação contabilística na gestão pública”; XXI Conferência de Fiscalidade e Contabilidade, subordinada à temática Qualidade da informação contabilística e desafios fiscais à internacionalização, March 5, 2015; Escola Superior de Tecnologia e Gestão (ESTG), Instituto Politécnico de Leiria.

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− “Public sector accounting in Portugal: reforms towards international and business accounting harmonization”; Spring Workshop do EGPA Permanent Study Group XII “Public Sector Financial Management” – theme: New challenges for public sector accounting: IPSASs, Budgetary Reporting and National Accounts, Lisbon (ISCTE Business School), Portugal, May 8-9, 2014 [guest speaker as Member of the Public Sector Accounting Standard Setting Committee, Portugal]

− “Contabilidade Pública: situação atual e perspetivas futuras”: Ordem dos Revisores Oficias de Contas (OROC); Porto, 16 de setembro de 2013; Lisboa, 24 de setembro de 2013.

− “Local Government online financial transparency: a comparative analysis of Portuguese and Italian municipalities”, Facultà di Economia, Università degli Studi di Salerno, Italy, May 15, 2013.

− “Governmental Accounting versus National Accounts in EU countries: exploring differences in the budgetary balances”, Facultà di Economia, Università degli Studi di Salerno, Italy, May 15, 2013.

− “Contabilidade Autárquica em Portugal: onde estamos e para onde nos dirigimos?”; communication at the seminar Desafios atuais da Contabilidade Pública: da teoria à prática; Homenagem ao Mestre Joaquim Fernando da Cunha Guimarães; University of Minho – Campus de Gualtar, Braga, May 3, 2013.

− “Novas tendências da Contabilidade Pública: Portugal numa perspetiva internacional”; VII Conferência Internacional GEOTOC/IDEFF, Novas tendências da Contabilidade e da Fiscalidade, Centro de Congressos de Lisboa, October 19, 2012; Tiara Park Hotel, Porto, November 30, 2012.

− “Local Government in Portugal: where we are and next steps”; XVI IRSPM Conference – Contradictions in Public Management, Managing in Volatile Times, Seminar IFEL – Istituto per la Finanza e l’Economia Locale, University of Rome Tor Vergata, Rome, Italy, 11-13 April 2012.

− “From Governmental Accounting into National Accounts: adjustments reliability and materiality with evidence from the Iberian countries Central Governments” [co-authored with Maria Antónia Jesus – ISCTE-IUL]; seminar at the Mestrado de Contabilidade & Finanças – Globalização e Problemas Contemporâneos; Escola Superior de Tecnologias e Gestão, Instituto Politécnico de Santarém, January 2012.

− “Public Sector Accounting Research issues (in Portugal): Networks, PhD Studies and Projects”; Faculty of Economics and Administration, University of Tampere, Finland, September/2010.

− “Portuguese-Italian CIGAR (Comparative International Governmental Accounting Research)”; Facultà de Economia Marco Biagi – Università de Modena e Reggio Emilia, Italy; May/2010.

− “Local Government accounting in Portugal: reforms, main features and future tendencies”; Master in Economia e Politiche Pubbliche, Facultà de Economia Marco Biagi – Università de Modena e Reggio Emilia, Italy; May/2010.

− “Local Government Accounting system and efficiency: analyses in Portuguese Municipalities”; Master in Contabilidade, ISCTE Business School, March/2010.

− “O POCAL e a Gestão Financeira e Patrimonial das Autarquias” (The Plan of Accounts for Local Government in Portugal and municipalities’ financial and property management); Curso de Gestão Pública na Administração Local (GEPAL) (Local Administration Public Management Course); Centro de Estudos e Formação Autárquica (Centre for Studies and Municipal Training); Coimbra, October/2008 and June/2009; Lisbon, March/2009; Faro, June/2009.

− “Indicadores de análise financeira e de eficiência para os Municípios portugueses” (Financial management and efficiency indicators for Portuguese municipalities), Master in Contabilidade e Finanças (Accounting and Finance); Polytechnic Institute of Setúbal, Portugal, February/2009.

− “A Reforma da Contabilidade Autárquica em Portugal” (The reform for Municipal accounting in Portugal), postgraduate course in Gestão e Contabilidade Autárquicas (Municipal Accounting and Management); Polytechnic Institute of Leiria, Portugal; November/2008.

− “The Portuguese system of Local Government accounting”; Faculty of Management – University of Lodz, Poland; June/2008.

− “A comparative-international theory for Portuguese local government accounting”; Master/PhD program in Administração Pública (Public Administration) – Núcleo de Estudos em Administração e Políticas Públicas (Centre for Research in Public Administration and Policy) , University of Minho, Portugal; February/2008.

− “A informação contabilística e a gestão financeira autárquica em Portugal: implicações esperadas da Nova Lei das Finanças Locais” (Accounting information and municipalities’ financial management in Portugal); PhD Programme in Gestão de Empresas (Business Administration); Faculty of Economics, University of Coimbra, Portugal; March/2007.

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− “O Novo Sistema de Contabilidade Pública em Portugal e o POCP” (The new system of Publc Sector accounting in Portugal and the general Accounting Plan POCP); University of Trás-os-Montes and Alto Douro; Portugal; July/2005.

− “Particularidades do POCAL face ao POCP” (Particularities of the Accounting Plan for Local Government in face of the general Accounting Plan POCP); Faculty of Economics, University of Coimbra, Portugal; seminar within a short term course on Contabilidade Pública (Public Sector Accounting), 2nd edition; April to June 2005.

− “A Reforma da Contabilidade Pública em Portugal: uma aplicação do Modelo de Contingência do Lüder” (Governmental Accounting Reform in Portugal: an application of Lüder’s Contingency Model); Polytechnic Institute of Cavado and Ave, Portugal; January/2004.

− “Normas Internacionais de Contabilidade do Sector Público (NICSPs)” (International Public Sector Accounting Standards – IPSASs); Polytechnic Institute of Cávado and Ave, Portugal; January/2004.

c) Occasional refereeing

−−−− Member of the Scientific Committee of the XVI Congresso Internacional de Contabilidade e Auditoria (CICA), “Da academia à profissão”; Ordem dos Contabilistas Certificados e ISCA-Universidade de Aveiro; Universidade de Aveiro, Portugal, 12-13 october 2017. [revision of 10 papers]

−−−− Paper “Does IPSAS 17 meet heritage assets users’ needs?”, International Journal of Public Administration, june 2017.

−−−− Member of the Scientific Committee of the 4th International Workshop on ICT for Auditing (WICTA 2017) of the 12ª CISTI – Conferencia Ibérica de Sistemas y Tecnologías de Información, Lisboa (Portugal), 21-24 of june (papers accepted and published in CISTI'2017 will be available in the IEEE Xploredigital library and will be sent for indexing in EBSCO, EI,INSPEC, ISI, SCOPUS and Google Scholar). [revision of 1 paper]

−−−− Paper “Accounting and central control in Maltese Local Councils: complement or conflict?”; Accounting, Auditing & Accountability Journal, March 2017.

− Member of the Scientific Committee of the XVI Conference Grudis – Rede Portuguesa de Investigação em Contabilidade – and Doctoral Colloquim, University of Algarve, 20-21 January 2017 [revision of 1 paper]

− Paper “História da Contabilidade e Auditoria Interna no Exército no período de 1976 a 2005”, Contabilidade & Gestão (Portuguese Journal of Accounting and Management), Ordem dos Contabilistas Certificados (OCC); 1st revision – September 2016; 2nd revision – November 2016.

− Paper “Measuring online local budget transparency in Croatia – a way to enhance efficiency and accountability”, Drustvena istrazivanja: Journal for General Social Issues; August 2016.

− Paper “The Impact of Accounting Information in the Re-election of Portuguese Mayors”, Programa GPR – Grudis Peer Review, para GRUDIS – Rede Portuguesa de Investigação em Contabilidade; june 2016.

− Member of the Scientific Committee of the XVII Encuentro AECA – Desenvolvimento Sustentável – Novos desafios para a contabilidade e a gestão, Polytechnic Institute of Bragança, Portugal, 22-23 September, 2016. [revision of 4 papers]

− Member of the Scientific Committee of the I Congresso Internacional de Contabilidade Pública; joint organization of the Polytechnic Institute of Setúbal and the Portuguese Institute of Certified Accountants (OCC), Setúbal (Portugal), 12-13 May 2016. [revision of 4 papers]

− Member of the Scientific Committee of the 3rd International Workshop on ICT for Auditing (WICTA 2016), within the 11ª CISTI – Conferencia Ibérica de Sistemas y Tecnologías de Información, Gran Canária, Canárias (Spain), 15-18 of june (papers accepted and published in CISTI'2015 will be available in the IEEE Xploredigital library and will be sent for indexing in EBSCO, EI,INSPEC, ISI and SCOPUS). [revision of 1 paper]

− Member of the Scientific Committee of the XV Conferência Grudis – Rede Portuguesa de Investigação em Contabilidade – e Doctoral Colloquim, ISEG, Universidade de Lisboa, Lisboa, 22-23 january 2016 [revision of 1 paper and 1 PhD project]

− Paper “Apresentação e divulgação da informação financeira nos hospitais públicos portugueses: pesquisa de relações entre as grandezas expressas nas Demonstrações Financeiras e a Certificação Legal de Contas”, Contabilidade & Gestão (Portuguese Journal of Accounting and Management), Ordem dos Técnicos Oficiais de Contas (OTOC); October 2015.

− Reviewer for the research project “Explaining the Quality of Local Governance in Portugal" for Fundação Francisco Manuel dos Santos; August 2015.

16/26

− Member of the Scientific Committee of the V Congresso dos TOC – “Uma ambição, Um compromisso, Um rumo”, Ordem dos Técnicos Oficiais de Contas (OTOC), Lisboa (Portugal), 17-18 setembro 2015. [revision of 6 papers]

− Reviewer for the book “Global Perspectives on Risk Management and Accounting in the Public Sector”; A. Ferreira, G. Azevedo, J. Oliveira and R. Marques (Eds.); IGI Global Publishers, January 2016. [ISBN13: 978-146-669-803-1]; [revision of 2 chapters]; April 2015.

− Member of the Scientific Committee of the 2nd International Workshop on ICT for Auditing (WICTA 2015) at the 10ª CISTI – Conferencia Ibérica de Sistemas y Tecnologías de Información, Aveiro (Portugal), 17-20 June (papers accepted and published in CISTI'2015 will be available in the IEEE Xploredigital library and will be sent for indexing in EBSCO, EI,INSPEC, ISI and SCOPUS). [revision of 1 paper]

− Paper “O papel dos orçamentos numa empresa multinacional”, Contabilidade & Gestão (Portuguese Journal of Accounting and Management), Ordem dos Técnicos Oficiais de Contas (OTOC); 1st revision January 2015; 2nd revision June 2015.

− Reviewer of the PhD project “As práticas de controle contábil dos ativos de infraestrutura do setor público do Brasil e o nível de proximidade das IPSAS 17 e 32”, XIV Conferência Grudis – Rede Portuguesa de Investigação em Contabilidade, EEG – Universidade do Minho, Braga, 24 january 2015.

− Paper “A prestação de contas dos hospitais públicos com a figura jurídica de Entidade Pública Empresarial: análise dos julgamentos efetuados pelos auditores”, Contabilidade & Gestão (Portuguese Journal of Accounting and Management), Ordem dos Técnicos Oficiais de Contas (OTOC); October 2014.

− Paper “IPSAS in the national governments of the European Union member states: the case of Malta”, International Review of Administrative Sciences; August 2014. Second revision with new title “Governmental accounting in Malta towards IPSAS within the context of the European Union”, January 2015.

− Paper “Determinantes da execução orçamental nos municípios portugueses”, Revista Portuguesa de Estudos Regionais; August 2014. Second revision with the title “Determinantes dos desvios orçamentais nos municípios portugueses”, January 2015.

− Paper “Accounting harmonization as a whole-of-government response to the Italian financial crisis”, Accounting, Auditing & Accountability Journal; special issue on «Public sector accounting and accountability in an era of austerity: new directions, challenges and deficits»; July 2014.

− Member of the Scientific Committe of the XVI Encuentro AECA 2014 – “Recuperación económica: confianza e inversión en Europa”, Escola Superior de Tecnologia e Gestão, Leiria (Portugal), 25-26 setember 2014. [revision of 5 papers]

− Referee for the book “Bens do Domínio Público – métodos de registo e impacto na tomada de decisão – o caso da NUTS III – Baixo Mondego”, for the publisher Almedina Editora; june 2014.

− Paper “The construction of public sector income statements: an account of change agent struggle”, Journal of Accounting & Organizational Change; April 2014. Second revision with new title “The Valuation of Fixed Assets in Norwegian Health Care: An Account of Change Agent Struggle”, January 2015.

− Member of the Scientific Committee of the 1st International Workshop on ICT for Auditing (WICTA 2014) at the 9ª CISTI – Conferencia Ibérica de Sistemas y Tecnologías de Información, Barcelona (Espanha), 18-21 june 2014 (papers accepted and published in CISTI'2014 will be available in the IEEE Xploredigital library and will be sent for indexing in EBSCO, EI,INSPEC, ISI and SCOPUS). [revision of 2 papers]

− Article Editor [run the peer-review process] of “The Role of Accounting in the Municipal Performance: An Empirical Study in the Central Region of Portugal”, SAGE Open, March 2014.

− Paper “The ‘Need to Know’ and the Lack of Online Transparency among Political Parties”, Political Studies Review; March 2014.

− Paper “La aplicación del costo histórico y del valor razonable en la valoración de los activos fijos tangibles de los municipios portugueses”, RC-SAR – Revista de Contabilidad / Spanish Accounting Review; February 2014.

− Paper “The Primary Internal and External Reasons for Financial Crises in Local Governments”, Public Money & Management (special issue on Financial Sustainability and Cutback Management: Global Issues for Public Organizations); April 2013.

− Paper “A necessidade de informação da sociedade frente à Lei de Acesso à Informação: um estudo sobre a colaboração dos sistemas de custos”, Revista Iberoamericana de Contabilidad de Gestión; March 2013.

− Paper “Accrual accounting as a source of local Government performance?”, 13th EURAM 2013 – Democratizing Management, 26-29 June 2013, Galatasaray University, Turkey; March 2013.

− Member of the Scientific Comission of the XII Seminário Grudis – Rede Portuguesa de Investigação em Contabilidade, Coimbra, January 26, 2013 (reviewer e discussant).

17/26

− Paper “Um estudo sobre as impropriedades técnicas evidenciadas nos relatórios de prestação de contas das escolas municipais da região metropolitana do Recife inscritas no PEA/PDDE”, Revista Portuguesa de Estudos Regionais; November 2012.

− Paper “The introduction of the accrual accounting system in the local government in Greece: a financial analysis of the local authorities in the prefecture of Achaia”, International Journal of Economic Sciences and Applied Research – IJESAR, September 2012.

− Member of the Scientific Comission of the XV Encuentro AECA, Nuevos caminos para Europa: El papel de las empresas y los gobiernos, AECA/CICF, Ofir-Esposende (Portugal), 20-21 Septiembre 2012.

− Paper “O impacto da adoção das IPSAS no relato financeiro das Autarquias: o caso da Câmara Municipal de Estarreja”, Contabilidade & Gestão, (Portuguese Journal of Accounting and Management), Ordem dos Técnicos Oficiais de Contas (OTOC); July 2012.

− Paper “Las innovaciones en contabilidad gubernamental en Latinoamérica: el caso de Colombia”, Revista INNOVAR – Journal of Administrative and Social Sciences, Universidad Nacional de Colombia, Facultad de Ciencias Económicas; May 2012 (1st revision); July 2012 (2nd revision).

− Paper “Gestão financeira e orçamentária governamental: uma análise multicritério”, Revista Iberoamericana de Contabilidad de Gestión; April 2012.

− Paper “The Fiscal reform for Italian municipalities”, 12th EURAM 2012 – Social Innovation for Competitiveness, Organizational Performance and Human Excellence, 6-8 June 2012, Rotterdam School of Management, Erasmus University; March 2012.

− Paper “Factors driving performance management utilization in a fragmented local service delivery context – implications for directional models of accountability”, Critical Perspectives on Accounting; January 2012 (1st revision); April 2012 (2nd revision).

− Paper “Political Budget Cycles in local governments”, Applied Economics; February 2012. − Paper “A valoração dos Bens de Domínio Público: o caso dos municípios Portugueses”, Contabilidade & Gestão,

(Portuguese Journal of Accounting and Management), Ordem dos Técnicos Oficiais de Contas (OTOC); August 2011 (1st revision); November 2011 (2nd revision).

− Paper “Fiscal Policy to Promote Financial Sustainability in Portuguese Municipalities”, Local Government Studies; November 2011.

− Paper “Environmental Disclosure: modelo de gestão da informação ambiental para uma empresa do setor elétrico brasileiro”, Revista Iberoamericana de Contabilidad de Gestión; May 2011 (1st revision); September 2011 (2nd revision).

− Paper “Non-mandatory Performance Measures in Local Governments. The Spanish case”, Baltic Journal of Management; July 2011 (1st revision); February 2012 (2nd revision).

− Paper “The European Union reforms its accounting model: a theoretical analysis of the Commission’s accounting concepts and rules”, International Journal of Public Sector Performance Management (Special issue on Public Sector accounting, IPSAS and performance management – reforming for the best?); November 2010.

− Paper “Percepções e práticas de accountability: a óptica dos responsáveis da área financeira dos municípios portugueses”, Contabilidade & Gestão, (Portuguese Journal of Accounting and Management), Ordem dos Técnicos Oficiais de Contas (OTOC); July 2010 (1st revision); December 2010 (2nd revision).

− Paper “Contributo para o estudo do POCAL: estudo empírico em torno da Contabilidade Autárquica de um município de média dimensão”, Contabilidade & Gestão, (Portuguese Journal of Accounting and Management), Ordem dos Técnicos Oficiais de Contas (OTOC); October 2010.

− Paper “Competitive Accounting Models in the Public Sector: an Analysis Based on a Governance Approach for Accounting Reforms in Japan and Anglo-Saxon countries”, Financial Accountability and Management; January 2010.

− Paper “Factores determinantes de la divulgación de información medioambiental en las autarquías portuguesas”, Contabilidade & Gestão, (Portuguese Journal of Accounting and Management), Ordem dos Técnicos Oficiais de Contas (OTOC); July 2009 (1st revision); April 2011 (2nd revision).

− Paper “Adopção e Implementação do Sistema de Contabilidade de Custos: evidência empírica nos municípios Portugueses”, Contabilidade & Gestão, (Portuguese Journal of Accounting and Management), Ordem dos Técnicos Oficiais de Contas (OTOC); December 2009.

− Paper “Uma análise SWOT ao modelo de Empresa Municipal” (A SWOT analysis to the model of municipal business company), Revista Portuguesa de Estudos Regionais (Portuguese Journal for Regional Studies); June 2009.

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− Paper “A valoração dos activos aos custos histórico e ao justo valor: enquadramento nos normativos internacionais”, Contabilidade & Gestão, (Portuguese Journal of Accounting and Management), Câmara dos Técnicos Oficiais de Contas (CTOC); April 2008 (1st revision); July 2008 (2nd revision).

− Paper “Corporate Governance in the Brazilian Federal Public Sector”, Research in Accounting in Emerging Economies (special issue on Corporate Governance in Developing and Emerging Countries); April 2008.

− Paper “Difficulties in the transition from the cash to the accrual basis of accounting: the recognition of expenses by European agencies”, Journal of Accounting and Organizational Change, Emerald Publishing, UK; March 2008.

− Member of the Scientfic Comission of the X Fórum Internacional de Administração (FIA) e IV Congresso Mundial de Administração, Visão 2020: Administração de empresas na Mudança da Mudança do Século XXI, Faculdade de Economia da Universidade de Coimbra, September 2007.

− Member of the Scientfic Comission of the XVIII Encontro da Associação dos Docentes de Contabilidade do Ensino Superior, Professores de Contabilidade: Que Futuro no Ensino Superior?, Escola Superior de Gestão do Instituto Politécnico de Castelo Branco, Idanha-a-Nova, March 2007.

− Member of the Scientfic Comission of the XVII Encontro da Associação dos Docentes de Contabilidade do Ensino Superior, O Ensino da Contabilidade: Desafios face à Harmonização Contabilística e ao Processo de Bolonha, Escola Superior de Gestão de Viana do Castelo, 2006.

− Several papers for E. Lande and J. C. Scheid (eds.) Accounting reform in the Public Sector: mimicry, fad or necessity?, E. Lande and J. C. Sheid (eds.), Expert Comptable Media; 2006.

− Paper “Los factores que influyen el uso y implantación de indicadores de gestión: el caso de los ayuntamientos Portugueses”, Contabilidade & Gestão, (Portuguese Journal of Accounting and Management), Câmara dos Técnicos Oficiais de Contas (CTOC); September 2004 (1st revision) and January 2005 (2nd revision).

d) Juries (discussant)

− PhD Thesis:

� “Capital intelectual: uma análise de conteúdo nos Relatórios de Gestão das Universidades Públicas Federais do sudeste brasileiro”, University of Aveiro, Department of Economics, Management, Industrial Engineering and Turism (DEGEIT), Portugal. July 2017.

� “Determinantes da gestão de verbas da educação em municípios do Brasil”, University of Aveiro, Department of Economics, Management and Industrial Engineering (DEGEI), Portugal. September 2016.

� “The Accountability of Public Museums in Portugal”, University of Minho, Economics and Business School, Portugal. October 2015 (equivalence process).

� “Relação entre Regulação das Ordens Profissionais e Gestão Jurisdicional dos Profissionais de Contabilidade: Estudo Comparado entre Portugal e o Brasil”, University of Minho, Economics and Business School, Portugal. September 2015.

� “Divulgação online da Informação Financeira nos Governos Locais do MERCOSUL”, University of Aveiro, Department of Economics, Management and Industrial Engineering, Portugal. March 2015.

� “Ciclos Políticos Presupuestarios y Gasto Público Municipal”; University of Múrcia, Facultad de Economía y Empresa, Spain, February 2015.

� “The economic consequences of Portuguese State’s movement towards business sector”, University of Aveiro, Department of Economics, Management and Industrial Engineering, Portugal, June 2014.

� “A profissão de contabilista em Portugal: evidência empírica em alunos e profissionais”, ISCTE-IUL Business School, Portugal, June 2014.

� “Relato financeiro diferenciado: determinantes e a necessidade de harmonização internacional”, ISCTE-IUL Business School, Portugal, May 2014.

� “Federal government accounting in The Islamic Republic of Pakistan”, University of Bodø, Business School. Norway, December 2013.

� “Determinant factors of functional decentralisation and externalisation of local public services”, University of Salamanca, Facultad de Economía y Empresa, Spain, July 2012.

� “O contributo da Contabilidade para a definição de indicadores de desempenho: o caso das Instituições de Ensino Superior”, University of Trás-os-Montes e Alto Douto, School and Human and Social Sciences, Portugal, July 2011.

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� “Análise do comportamento dos investidores: estudo do hearding behaviour no mercado de capitais português”, University of Trás-os-Montes e Alto Douto, School and Human and Social Sciences, Portugal, July 2011.

� “Gestión financiera y transparencia en el Sector Público local español”, Universidty of Múrcia, Facultad de Economía y Empresa, Spain, July 2011 – parecer para doctorado europeo.

� “A Relação entre o Contexto, o Uso de Práticas de Medida e Gestão de Desempenho e o Desempenho Organizacional – Evidência Empírica no Sector Público”, University of Minho, Economics and Business School, Portugal, Abril 2011.

� “O reconhecimento e a valoração dos activos públicos – o caso dos Imobilizados Corpóreos e dos Bens de Domínio Público dos municípios portugueses”, University of Vigo, Spain, November 2010.

� “O papel da informação contabilística e do controlo externo no processo de accountablity: o caso dos municípios portugueses”, University of Vigo, Spain, February 2010.

� “The reliability of the Capital Assets Pricing Model in the process of accounting measurement: an empirical study applied to the dotcom companies”, University Autónoma de Madrid, Spain, January 2008.

− Masters Dissertations:

� “Transparência na Disponibilização da Avaliação de Desempenho: o caso das Direções-gerais”; Faculty of Economics, University of Coimbra, Portugal; September 2015.

� “O papel do TOC na elaboração de relatórios de sustentabilidade: um estudo aplicado às maiores empresas portuguesas”, Instituto Politécnico de Santarém, Portugal, May 2014.

� “Perceptions of Benefits and challenges of Public Sector Accounting reforms: a cross-sectional comparison between Brazilian and English Local Governments”, University of Birmingham (Birmingham Business School), UK, October 2013.

� “A importância das Contas Individuais e Consolidadas no Relato Financeiro do Município de Torres Novas”, Instituto Politécnico de Santarém, Portugal, June 2013.

� “As ferramentas de Controlo de Gestão nas Autarquias Locais: o caso dos municípios do Pinhal Litoral”, Instituto Politécnico de Leiria, Portugal, June 2012.

� “A Contabilidade Analítica no Sector do Ensino Superior Politécnico: um caso prático”, Instituto Superior Bissaya Barreto, Coimbra, Portugal, September 2008.

� “A Conformidade e a Fiabilidade da Informação Contabilística nas Instituições do Ensino Superior Português”, University of Minho, Portugal, March 2008.

� “Gestão hospitalar: do Controlo Interno às Auditorias”, University of Minho, Portugal, September 2007. � “Normas Internacionais de Contabilidade para o Sector Público: impacto nas contas públicas portuguesas”,

University of Minho, Portugal, July 2007. � “Imagem fiel da posição financeira e dos resultados no Sector Público Português – os efeitos dos Bens de

Domínio Público”, University of Minho, Portugal, July 2007. � “Reconhecimento e valorimetria de bens culturais tangíveis nas entidades públicas: situação nas autarquias

locais” – ISCTE Business School, Lisbon, Portugal, October 2006. � “A Implementação do Plano Oficial de Contabilidade Pública e dos Planos Sectoriais dos Serviços

Autónomos da Administração Central: estudo e análise”, University of Minho, Portugal, March 2006. � “O Controlo Interno e Externo nas Autarquias Locais. As consequências do POCAL”, University of Minho,

Portugal, December 2005. � “O Ensino da Contabilidade Analítica (de Custos) em Portugal nas Instituições de Ensino Superior”,

University of Minho, Portugal, July 2004.

− Masters Reports in the Faculty of Economics (University of Coimbra, Portugal):

� “Impacto estratégico e financeiro dos projetos cofinanciados nas empresas: o caso ISA”, September 2014. � “O Método ABC: implementação numa empresa de componentes eletrónicos”, October 2013. � “A importância dos custos da qualidade e o seu foco nas atividades: o caso de uma empresa do setor da

água em Portugal”, October 2013. � “Análise da Gestão de Stocks: caso de estudo do Grupo Visabeira”, September 2013. � “A Organização dos Transportes a Nível Municipal”, November 2012. � “Planeamento, Controlo de Gestão e Modelo ABC: implementação numa empresa de telecomunicações”,

October 2012.

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� “A gestão orçamental dos serviços e fundos autónomos – a FCTUC”, October 2011. � “A Adopção do SNC na Saint-Gobain Mondego, SA”, December 2010. � “As Novas Demonstrações Financeiras em (Dis)Concordância com as NIC”, July 2010. � “Implicações Fiscais no Justo Valor das Normas do Sistema de Normalização Contabilística”, March 2010. � “O desenvolvimento de um Sistema de Custeio numa PME”, November 2009. � “A Transição e a Aplicação pela primeira vez das Normas Contabilísticas e de Relato Financeiro”, October

2009. � “Contabilidade da Pavigrés, SA”, November 2008.

− Official examination for public positions:

� University of Coimbra (Social Services) – Head of Welcoming and Integration Division, and Head of Administrative, Financial and Human Resources Division; June 2013.

� University of Coimbra (Social Services) – Head of Food Division, March 2013. � University of Coimbra (Social Services) – Director of Activity Supporting Services, and Director of Student

Supporting Services, January 2013. � University of Minho (Administration) – Director of Financial and Patrimonial Services, September-October

2011. � Municipality of Figueira da Foz – Head of Administrative Management and Patrimony Division, September

2011. � Municipality of Coimbra – Head of Supplying and Patrimony Division, May 2009.

− Public commissions:

� Commission of experts to assess Masters and PhD degrees in Business Management, Accounting and Human Resources Management – High Education General Department; June 2009.

e) Supervision of PhD thesis and Master dissertations

− Campos, Carla; “O papel dos sistemas de Contabilidade de Gestão na elaboração dos orçamentos dos hospitais públicos portugueses”; PhD Thesis in progress, University of Minho / University of Aveiro, Portugal [co-supervised with Lúcia Rodrigues] – started in October 2012.

− Rolas, Helena; “Transparência na Administração Local em Portugal: proposta de uma Ontologia de Informação”; PhD Thesis in progress, Faculty of Economics, University of Coimbra, Portugal [co-supervised with Rui Lourenço] – started in September 2011.

− Brito, Jaqueline Rosa; “O processo da reforma da Contabilidade Pública no governo central de Cabo Verde”; PhD

Thesis (Administration Sciences – specialization in Public Sector Accounting) [University of Minho, Portugal] – submitted in September 2017.

− Ribeiro, Nuno; “Factores Determinantes do Endividamento da Administração Local: o caso dos municípios portugueses”; PhD Thesis, December 2012, Universidade Autónoma de Madrid, Spain. [co-supervised with Mercedes Cervera]

− Nogueira, Sónia; “Utilidade da informação financeira autárquica para as tomadas de decisão dos utilizadores internos em Portugal”; PhD Thesis, November 2012, Universidade Autónoma de Madrid, Spain. [co-supervised with Mercedes Cervera]

− Jesus, M. Antónia; “Contabilidade Pública e Contabilidade Nacional – principais divergências e suas implicações nos agregados macroeconómicos em Portugal”; PhD Thesis, January 2009, ISCTE Business School, Portugal. [co-supervised with Victor Franco]

− Cortez, Iracema; “Impacto do SNC-AP na contabilização dos ativos fixos tangíveis dos municípios: um estudo de caso”; Master Dissertation in progress (2015/16), MSc in Accounting and Finance, Faculty of Economics, University of Coimbra, Portugal.

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− Sousa, Catarina Almeida e; “A adoção dos modelos de Project Finance em Portugal: o caso da Parceria Público-Privada Lusoponte”; Master Dissertation in progress (2015/16), MSc in Accounting and Finance, Faculty of Economics, University of Coimbra, Portugal.

− Talina, Filipa; “Reconhecimento e Mensuração dos Ativos Biológicos: o caso das Escolas Superiores Agrárias Portuguesas”; Master Dissertation, MSc in Accounting and Finance, September 2017, Faculty of Economics, University of Coimbra, Portugal.

− Dagostim, Demilsom; “A reforma da Contabilidade Pública no Brasil: o caso da Justiça do Trabalho Brasileira”; Master Dissertation, MSc in Accounting and Finance, September 2016, Faculty of Economics, University of Coimbra, Portugal.

− Furtado, Sofia; “O Empolamento Orçamental nos municípios portugueses e seus determinantes – análise empírica 2004-2014”; Master Dissertation, MSc in Accounting and Finance, September 2016, Faculty of Economics, University of Coimbra, Portugal.

− Oliveira, Ângela; “Popular Reporting nos municípios portugueses”; Master Dissertation, MSc in Accounting and Finance, September 2016, Faculty of Economics, University of Coimbra, Portugal.

− Barbosa, Anabela; “O papel da Auditoria na promoção da Accountability – o caso das Instituições de Ensino Superior Públicas Portuguesas”; Master Dissertation, MSc in Accounting and Finance, September 2016, Faculty of Economics, University of Coimbra, Portugal.

− Fachada, Francisco, “Sistema de Controlo Interno do Orçamento da Administração Pública Central: o caso dos organismos do Ministério das Finanças”, Master Dissertation, MSc in Management, September 2014, Faculty of Economics, University of Coimbra, Portugal. [co-supervised with Ilídio Lopes]

− Andrade, Adelaide Baião de, supervision of scientific-pedagogic training experience, within the scope of the cooperation agreement between the University of Coimbra (Portugal) and the University Mandume Ya N’Demufayo (Angola); 1st semester 2013/2014. The candidate prepared a Course Report in order to get accreditation for Financial Accounting I, which was publicly presented in July 7, 2014.

− Alexandre, Ivone, “O Uso da Informação da Contabilidade de Custos para as Tomadas de Decisão Municipais: Estudos de Caso em Municípios da Região Centro de Portugal”, Master Dissertation, MSc in Accounting and Finance, October 2013, Faculty of Economics, University of Coimbra, Portugal.

− Correia, Sónia, “Controlo Interno do Património do Estado: O caso da Administração Central de Cabo Verde”, Master Dissertation, MSc in Management, October 2013, Faculty of Economics, University of Coimbra, Portugal. [co-supervised with Ilídio Lopes]

− Brito, Jaqueline, “A Administração Financeira do Estado: a Gestão Orçamental em Cabo Verde em perspetiva comparativa com Portugal”, Master Dissertation, MSc in Accounting and Finance, July 2013, Faculty of Economics, University of Coimbra, Portugal.

− Diniz, Vera, “A influência das políticas de financiamento no desempenho económico-financeiro dos hospitais públicos portugueses: o caso da contratualização nos Hospitais E.P.E.”; Master Dissertation, MSc in Accounting and Finance, March 2013, Faculty of Economics, University of Coimbra, Portugal. [co-supervised with Vitor Raposo]

− Lopes, Sandra, “As determinantes das modificações orçamentais: evidência empírica dos municípios da Região Centro de Portugal”; Master Dissertation, MSc in Accounting and Finance, March 2013, Faculty of Economics, University of Coimbra, Portugal.

− Pires, Wilson, “Os determinantes da divulgação da informação financeira na Internet: evidência empírica nos municípios portugueses”; Master Dissertation, MSc in Accounting and Finance March 2013, Instituto Politécnico de Bragança, Portugal. [co-supervised with Nuno Ribeiro]

− Catalão, Carla, “Operacionalização do Sistema de Contabilidade Analítica nas Instituições de Ensino Superior público em Portugal: o caso da FMUL”; Master Dissertation, MSc in Management, July 2010, University of Évora, Portugal. [co-supervised with Ilídio Lopes]

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− Jesus, Vítor; “Gestão hospitalar: indicadores de gestão para os estabelecimentos militares de saúde”; Master

Dissertation, MSc in Management, November 2009, Faculty of Economics, University of Coimbra, Portugal [co-supervised with Vítor Raposo]

− Vieira, Renato; “A adopção do POCP nos Serviços e Fundos Autónomos: (r)evolução ou harmonização?”; Master

Dissertation, MSc in Accounting and Finance, June 2009, Faculty of Economics, University of Coimbra, Portugal.

− Costa, Anabela; “A auditoria interna nos municípios portugueses”; Master Dissertation, MSc in Accounting and Finance, January 2009, Faculty of Economics, University of Coimbra, Portugal.

− Almeida, Carla; “A Avaliação da Eficiência nos Municípios Portugueses: Uma Abordagem Interna de Indicadores de Gestão”; Master Dissertation, MSc in Public Administration, July 2008, Instituto Superior Bissaya Barreto, Coimbra, Portugal.

− Carlos, Gina; “A Implementação do Sistema de Controlo Interno no âmbito do Plano Oficial de Contas para o sector da Educação (POC-E)”; Master Dissertation, MSc in Public Administration, July 2008, Instituto Superior Bissaya Barreto, Coimbra, Portugal.

f) Supervision of Work Experiences Reports, Faculty of Economics, University of Coimbra, Portugal (most recent)

− “Enquadramento Contabilístico das Atividades de I&D – o Caso da Stemlab, S.A.”; Master Report, MSc in Management, September 2017.

− “Análise económica das políticas municipais espelhadas nas GOP do Concelho de Angra do Heroísmo”; Master Report, MSc in Economics (Financial and Monetary Economics), February 2016.

− “Divulgação de Informação da Contabilidade de Custos nos Municípios: o caso da Câmara Municipal de Ovar”; Master Report, MSc in Management, February 2016.

− “O controlo interno no contexto municipal: a importância da Norma de Controlo Interno”; Master Report, MSc in Management, September 2015.

− “A Gestão Orçamental e a Tomada de Decisões: o caso da Revigrés”; Master Report, MSc in Management, February 2015.

− “A Contabilidade Angolana em contexto internacional – uma comparação com Portugal”; Master Report, MSc in Management, September 2014.

− “A Gestão de Projetos no âmbito do POPH”; Master Report, MSc in Management, April 2014. − “O papel do Balanced Scorecard na gestão estratégica dos municípios”; Master Report, MSc in Management,

October 2013. − “Balanced Scorecard e Painel de Indicadores: implementação numa entidade pública do sector dos transportes”;

Master Report, MSc in Management, September 2013. − “Custos e Gestão Municipal: o caso da Câmara Municipal de Coimbra”; Master Report, MSC in Management,

October 2012. − “Reconhecimento e Mensuração dos Inventários – o que trouxe de novo o SNC?”; Master Report, MSc in

Management, February 2012. − “Contabilidade de Custos nas Autarquias Locais – Fixação das taxas, tarifas e preços”; Master Report. MSc in

Management, November 2011. − “Impacto do SNC na contabilidade do sector agrícola em Portugal”; Master Report, MSc in Management,

November 2011. − “A Contabilidade de Gestão na produção vinícola”; Master Report, MSc in Management, October 2011. − “A Contabilidade Analítica e sua aplicação ao sector da consultoria automóvel”; Master Report, MSc in

Management, October 2011. − “O endividamento do Poder Local: alternativas ao crédito bancário”; Master Report, MSc in Management,

December 2010. − “A Gestão da Dívida Municipal: o caso da Câmara Municipal de Moimenta da Beira”; Master Report, MSc in

Management, December 2010. − “O Sistema de Controlo Interno nos Municípios Portugueses: o caso da Câmara Municipal de Ansião”; Master

Report, MSc in Management, November 2010.

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− “A Contabilidade de Custos nas Autarquias Locais: o caso da Câmara Municipal de Angra do Heroísmo”; Master Report, MSc in Management, July 2010.

− “A Contabilidade dos Institutos Públicos em Portugal: o caso da RIAC”; Master Report, MSc in Management, July 2010.

− “A ‘Revolução Contabilística’ que se espera em Portugal a partir de 2010”; Master Report, MSc in Management, November 2009.

− A Caixa Geral de Depósitos e a Gestão Bancária em Portugal”; Master Report, MSc in Management, October 2009.

− “A Gestão Orçamental da Universidade de Coimbra”; Master Report, MSc in Economics, September 2009. − “A Gestão do Património na Universidade de Coimbra”; Master Report, MSc in Management, September 2009.

g) Research projects

− “Developing and implementing European Public Sector Accounting modules” (DiEPSAm) – ERASMUS+, partnership com University of Röstock (Germany), Linz (Austria), Tampere (Finland) and Leicester (UK); candidatura a 31 de março 2016; aprovado em outubro 2016, com um subsídio de 375.340€. Duração – 35 meses (01.10.2016 – 31.08.2019). Objetivo: «Within a consortium of public accounting experts from five European universities, this project takes up the harmonization efforts of Eurostat (the Statistical Office of the EU) regarding public sector accounting. The aim of the project is to develop a teaching module for European Public Sector Accounting, which is to be integrated into the curricula of the partner universities but also to be transferred to other European universities. Thus, starting in the Winter term 2017/2018, students will be able to attend a unique learning scheme regarding public sector accounting by participating lectures and seminars via video conferencing. In addition, an English-language textbook is developed which also accounts for the different accounting traditions in the countries of origin of the project partners».

− COST Action Proposal, “PSA Babylon resolved (PSA BaR)”, by Isabel Brusca (University of Zaragoza), Eugenio Caperchione (Modena and Reggio Emilia University), Sandra Cohen (Athens University of Economics and Business) and Francesca Manes Rossi (University of Salerno) – September 2015. The project main purpose is “Building a research platform for the development of comparative knowledge on public sector accounting and financial management. The network would closely monitor and critically evaluate the main actions for the implementation of accounting and budgeting changes and status quo in each country”. It involves five WG: WG 1 “Harmonization of Public Sector Accounting”; WG II “Budgeting Systems”; WG III “Management Accounting and Performance Measurement”; WG IV “Auditing Systems”; WG V “Reporting to Citizens”. Particular interest on WG I and WG V. Result in February 2016: Not approved.

− “The process of public sector accounting change as a result of IPSAS adoption in the Iberian Peninsula” – bid, in January 2015, to the Fundação para a Ciência e a Tecnologia (Portuguese Foundation for Science and Technology), by Centro de Investigação em Contabilidade e Fiscalidade (CICF) of the Instituto Politécnico do Cávado e do Ave (IPCA, Portugal). Principal investigator: Agostinha Patrícia Gomes (IPCA, Portugal). Other researchers: João Carvalho, M. José Fernandes. Susana Rua and Estela Vilhena (IPCA, Portugal); Susana Jorge (U. of Coimbra, Portugal); Isabel Brusca (U. of Zaragoza, Spain); Vicente Montesinos and Rosa Dasí (U. of Valência, Spain); Giuseppe Grossi (Kristianstad University, Sweden); Mark Christensen (Southern Cross University, Australia) – approved in August 2015; financing of 65.320€ (reference PTDC/IIM-GES/6923/2014).

− Pilot project of applying to municipalities in Portugal, a LIS (Local Integrity System) Tool developed by Transparency International. This project was coordinated by Luís de Sousa, GOVCOPP-UAveiro, ICS-UL and TIAC (TI-Portugal), and funded by Transparency International. Other researchers were António Tavares – NEAPP-UMinho, Filipe Teles – GOVCOPP-UAveiro, and Nuno Cruz – IST-ULisboa]. June to December 2003. Final report titled “Local Integrity System Assessment – Portugal | Lisboa & Braga”, published by Transparência e Integridade, Associação Cívica (TIAC), 2014.

− “Índice de Transparência Municipal (ITM)” – development of a (official) transparency index for Portuguese municipalities. Coordinated by Luís de Sousa GOVCOPP-UAveiro, ICS-UL and TIAC (TI-Portugal). Responsible, together with Paulo Trigo Pereira, by the financial and economic dimension of the transparency index (ITM). The index was for the first time published in 2013, referring to 2012. Report at http://poderlocal.transparencia.pt/. It has been published annually since then.

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− “LOGON Democracy, Assessing the Quality of Local Democratic Governance”, submitted to Fundação para a Ciência e a Tecnologia – FCT (Portuguese Foundation for Science and Technology). Coordinated by ICS-UL (Luis de Sousa – GOVCOPP-UAveiro). Participation in the WP “Institutions, Institutional Performance and Better Governance”. Institutional supports: AMA – Agência para a Modernização Administrativa, TIAC – Transparência e Integridade, Associação Cívica, e INTELI – Inteligência e Inovação – Result in December 2012: Not

approved.

− “Control and coordination systems for sustainable public decision-making”, PRIN project (Ministero dell’Instruzione dell’Università e della Ricerca – Italia, richiesta di cofinanziamento d.m. 1152/ric del 27/12/2011). Participation in the WP about “Changes, in comparative-international perspective, in the information and accounting systems of public organizations, particularly local authorities, in the light of the decentralization processes under way in many countries”. Coordinated by the Faculty of Economics of the University of Modena and Reggio Emilia, Italia (Eugenio Caperchione). – Result in July 2012: Not approved.

− “Freguesias numa encruzilhada? Avaliação do papel e do desempenho das Freguesias no âmbito do quadro da subsidiariedade em Portugal” [Civil parishes in a cross-road? Assessing the role and performance of civil parishes within the subsidiarity framework in Portugal], submitted to Fundação para a Ciência e a Tecnologia – FCT (Portuguese Foundation for Science and Technology). Coordinated by Giovanni Allegretti, CES – Centro de Estudos Sociais, Laboratório Associado da Universidade de Coimbra, Portugal. [Participating entities – CES, ANAFRE, CEFA, NEAPP-UM, NICPRI-UM] – Result in September 2011: Not approved.

− Co-chair with [Rui Lourenço (PI), Anna Francesca Pattaro and Patrícia Moura e Sá] of the bid to an European project (STREP), within the scope of FP7, CALL FP7-ICT-2011-7 “ICT Solutions for governance and policy modelling” (ICT 2011.5.6). Project title: “BI4OpenGov – Business Intelligence for Governmental Transparency”. Promoter entity – U. of Coimbra, Portugal (Faculty of Economics); Partners – Instituto Pedro Nunes (Portugal), U. of Modena and Reggio Emilia (Italy), U. of Milano Bicocca (Italy), U. of Tampere (Finland), U. of Birmingham (UK), U. of Hamburg (Germany), U. of Granada (Spain), U. of Múrcia (Spain). October 2010 to January 2011 – Result in May 2011: Not approved.

− “Democracia digital: Transparência financeira das Autarquias Locais” (Digital democracy: Local Governments’ financial transparency), funded by Fundação para a Ciência e a Tecnologia (Portuguese Foundation for Science and Technology), through the financing program of the Instituto de Engenharia de Sistemas e Computadores de Coimbra (INESC-Coimbra); together with Rui Pedro Lourenço (PI) and Patrícia Moura e Sá. February 2010 to January 2011. Research Reports: Transparência financeira das Autarquias Locais: informação disponibilizada nos sítios Web; INESC-Coimbra, Relatório de Investigação Nº4, Junho 2011 [ISSN: 1645-2631]; Transparência financeira do Sector Empresarial Local: informação disponibilizada nos sítios Web; INESC-Coimbra, Relatório de Investigação Nº9, Julho 2011 [ISSN: 1645-2631].

− “Linhas orientadoras para apreciação e fundamentação das propostas de tarifários no Sector Portuário em Portugal” (Guidelines for assessing and supporting fees proposals in the Portuguese Seaports Sector); study by FEUC comissioned by the Instituto Português dos Transportes Marítimos (IPTM), via Centro de Estudos de Direito Público e Regulação (CEDIPRE – FDUC); together with Patrícia Moura e Sá e António Martins. September 2009 to April 2010.

− “A Eficiência no Uso dos Recursos Públicos e a Qualidade da Decisão Municipal Portuguesa” (Efficiency in the use of public resources and the quality of Municipal decision-making), funded by Fundação para a Ciência e a Tecnologia – FCT (Portuguese Foundation for Science and Technology) through the program of the Núcleo de Estudos em Administração e Políticas Públicas, (NEAPP – University of Minho), POCTI/CPO/58391/2004); together with João Carvalho, M. José Fernandes e Pedro Camões (PI). 2004-2008.

− Economic and financial viability analysis of the new Pediatric Hospital of Coimbra, promoted by the Heath Administration of Centre Region (Portugal) and developed by the Faculty of Economics, University of Coimbra (together with Luís Moura Ramos, António Martins, Patrícia Pereira da Silva, Isabel Cruz, Pedro Ferreira, Sílvia Rodrigues e Patrícia Antunes). August 2007 to February 2008.

h) Coordinations

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− Chair [together with Dorothea Greiling] of the Doctoral Seminar of the 16th CIGAR Biennial Conference, Porto, Portugal, July 7, 2017.

− Head of the 16th CIGAR Biennial Conference “Future avenues for Public Sector Accounting: engaging research, practice and use” (30th Anniversary of the Network); joint event of the Faculty of Economics, University of Coimbra and the Polytechnic Institute of Cávado and Ave, Porto, Portugal, June 8-9, 2017.

− Chair [together with Mike Bradbury and Dorothea Greiling] of the Doctoral Seminar of the 13th CIGAR Workshop, Wellington, New Zealand, July 7, 2016.

− Chair [together with Dorothea Greiling] of the Doctoral Seminar of the 15th CIGAR Biennial Conference, Valletta, Malta, June 3, 2015.

− Chair [together with Jan van Helden] of the Doctoral Seminar of the 12th CIGAR Workshop, Kristianstad, Sweden, September 9-10, 2014.

− Organization of the International Day of the MSc in Accounting and Finance, FEUC, 10 May 2014.

− Co-Organizer [together with Maria Antónia Jesus, Raúl Laureano and Ilídio Lopes] and Member of the Scientific Committee of the Spring Workshop do EGPA Permanent Study Group XII “Public Sector Financial Management” – theme: New challenges for public sector accounting: IPSASs, Budgetary Reporting and National Accounts, Lisboa (ISCTE Business School), Portugal, May 8-9, 2014.

− Chair [together with Jan van Helden] of the Doctoral Seminar of the 14th Biennial CIGAR, Birmingham, UK, September 4, 2013.

− Chair [together with Jan van Helden and Jens Heiling] of the Doctoral Seminar of the 13th Biennial CIGAR, Ghent, Belgium, June 8, 2011.

− Chair [together with Jan van Helden] of the Doctoral Seminar of the 11th CIGAR Workshop, Barcelos, Portugal, June 13, 2012.

− Co-organization [together with Maria José Fernandes and Patrícia Gomes] of the 11th CIGAR Workshop, Barcelos, Portugal, June 14-15, 2012.

− Scientific coordination of a cycle of seminars on “Gestão Financeira Municipal: Endividamento versus Financiamento” (Municipal Financial Management: debt versus financing); Centro de Estudos e Formação Autárquica (Centre for Studies and Municipal Training), Coimbra, March/2010.

− Chair [together with Jan van Helden] of the Doctoral Seminar of the 12th Biennial CIGAR, Modena, Italy, May 27, 2009.

− Head of the 11th CIGAR Biennial Conference “Implementing reforms in Public Sector Accounting: problems, changes and results”, including PhD Symposium; Faculty of Economics, University of Coimbra, Portugal, June 12-15, 2007.

i) Research affiliations

− Associate member of CeBER – Centre for Business and Economics Research, Faculty of Economics, University of Coimbra, since May 2015.

− Member of the “Accounting, Accountability and Performance Measurement Special Interest Group” of the International Research Society for Public Management (IRSPM), since April 2013.

− Member of the Permanent Study Group (PSG) XII in “Public Sector Financial Management” of the European Group of Public Management (EGPA), since September 2011.

− Member of the Scientific Board of the international network Comparative International Governmental Accounting Research (CIGAR), since 2009. http://www.cigar-network.net/

− Affiliated member (since 2007) of Centro de Investigação em Ciência Política – CICP (Centre of Research in Political Science) – research centre of the Economics and Management School of the University of Minho, Portugal; assessed by the Portuguese National Agency for Research (FCT) as Excellent in January 2015.

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− Collaborative member (since 2008) of Centro de Investigação em Contabilidade e Fiscalidade – CICF (Research Centre for Accounting and Taxation) – Management School; Polytechnic Institute of Cávado e Ave, Portugal. http://www.cicf.ipca.pt/en/

− Member of the editorial board of TÉKHNE – Review of Applied Management Studies) – Polytechnic Institute of Cávado e Ave, Portugal.

− Member of the editorial board of CONTABILIDADE E GESTÃO – Revista Científica da OTOC (Accounting and Management, Scientific Journal of the Portuguese Order of Certified Accountants).

− Member of GRUDIS – Portuguese Network of Accounting Research (grudis@yahoogroups.com).

− Editor of the CIGAR (Comparative International Governmental Accounting Research) Newsletter, since April 2010.

− External reviewer for Revista Iberoamericana de Contabilidad de Gestión.

j) Prizes

− NOGUEIRA, Sónia; JORGE, Susana; «O Relato Financeiro na Tomada de Decisão dos Políticos e Gestores Municipais. Evidência Empírica em Portugal», 1st Prize in Accounting “Luiz Chaves de Almeida”, 21st edition 2013, APOTEC, offered in March 2014.

− NOGUEIRA, Sónia; JORGE, Susana; «Utilidade da informação financeira autárquica para as tomadas de decisão dos utilizadores internos: o caso do Município de Bragança», 2nd Prize (open bid) ex-aequo “Luiz Chaves de Almeida”, 18th edition 2010, APOTEC, offered in February 2011.

Coimbra, September 26, 2017

Susana Margarida Faustino Jorge