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Lúcia Lima Rodrigues

Membros integrados

Lúcia Lima Rodrigues

Doutoramento em Ciências Empresariais - Especialização em Contabilidade Universidade do Minho

lrodrigues@eeg.uminho.pt

Campus de Gualtar - Edificio 8 - 3.20

ORCID

CV Lúcia Lima Rodrigues

Researcher ID

Sobre

-Professora Catedrática na Escola de Economia e Gestão da Universidade do Minho
-É Vice-Presidente da Comissão de Normalização Contabilística (neste momento Presidente interina), coordenadora do Comité de Normalização Contabilística Público, tendo sido escolhida como personalidade de reconhecido mérito, contribuindo desde 2013 para a produção das normas de contabilidade pública.
-Enquanto académica é membro do Corporate Reporting Committee da European Accounting Association e membro do Academic Panel do European Financial Reporting Advisory Board (EFRAG), organismo comunitário que faz o endorsement das normas internacionais de contabilidade.

-Enquanto líder da Comissão de Normalização Contabilística, representa Portugal nos vários organismos contabilísticos da União Europeia, nomeadamente no European Public Sector Accounting Standards (EPSAS) Working Group do Eurostat.

Áreas de interesse

Relatório Financeiro; História da Contabilidade; Responsabilidade Social Corporativa

Publicações

Cancela, B , Neves, E , Rodrigues, L L , & Dias, A (2020)

The influence of Corporate Governance on Corporate Sustainability: new evidence using panel data in the Iberian macroeconomic environment, International

Journal of Accounting and Information Management, 28 (4), 785–806 DOI

Rodrigues, L L (2020)

SNC - Sistema de Normalização Contabilística

(4th ed ) Almedina DOI

Santos, S , Rodrigues, L L , & Branco, M C B (2016)

Online sustainability communication practices of European seaports

Journal of Cleaner Production, 112, 2935–2942 DOI

Guerreiro, M S , Rodrigues, L L , & Craig, R J (2012)

Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal - Institutional logics and strategic responses

Accounting, Organizations and Society, 37(7), 482–499 DOI

Branco, M C , & Rodrigues, L L (2006)

Corporate social responsibility and resource-based perspectives

Journal of Business Ethics, 69(2), 111–132 DOI

Santos, A L , & Rodrigues, L L (2022)

Investigating the Effectiveness of Banks’ Non-financial Reporting in Portugal

In C Simões, A Stancu, & G Grigore (Eds ), Corporate Responsibility, Sustainability and Markets Palgrave Studies in Governance, Leadership and Responsibility (pp 75–100) Palgrave MacMillan DOI

Guerreiro, M S , Rodrigues, L L , & Craig, R (2021)

Institutional theory and IFRS: an agenda for future research

Revista Espanola De Financiacion y Contabilidad/Spanish Journal of Finance and Accounting, 50(1), 65–88 DOI

Issah, O , & Rodrigues, L L (2021)

Corporate social responsibility and corporate tax aggressiveness: A scientometric analysis of the existing literature to map the future

Sustainability, 13(11), 6225 DOI

Santos, A , & Rodrigues, L L (2021)

Banks and Climate-Related Information: The Case of Portugal

Sustainability, 13(21), 12215 DOI

Silva, A , Rodrigues, L , & Jorge, S (2021)

Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?

International Journal of Accounting and Information Management, 29(3), 345–367 DOI

Sá, L , Rodrigues, L L , & Gomes, J (2021)

Comportamento estratégico e gerenciamento de resultados: evidências da Europa

Revista Brasileira De Gestão De Negócios, 23(4), 714–727 DOI

Feitosa, M , Rodrigues, L L , & Marques, M (2020)

Eficiência tributária dos países-membros da OCDE e Brasil para a geração de educação

Revista Evidenciação Contábil & Finanças, 8(1), 110–129 DOI

M , M T , & L , R L (2020)

Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management

Journal of Academic Ethics, 18(3), 301–332 DOI

Oliveira, H C , Rodrigues, L L , & Craig, R (2020)

Bureaucracy and the balanced scorecard in health care settings

International Journal of Health Care Quality Assurance, 33(3), 247–259 DOI

Pucheta-Martínez, M C , Bel-Oms, I , & Rodrigues, L L (2020)

Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance

Business Strategy and the Environment, 29(8), 3025–3037 DOI

Rodrigue, L L , Bugarim, C , & Craig, R (2020)

The Brazilian Accounting Profession and Accounting Education: An Historical Perspective

In Tsavaloutas & P W (eds) (Eds ), The Routledge Companion to Accounting in Emerging Economies (pp 145–155) Londres: Routledge DOI

de Andrade, E M , Rodrigues, L L , & Cosenza, J P (2020)

Corporate Behavior: An Exploratory Study of the Brazilian Tax Management from a Corporate Social Responsibility Perspective

Sustainability (Switzerland), 12(11), 4404 DOI

lima Rodrigues, L , & Pederneiras, M (2020)

Indicadores de medição de desempenho das empresas hoteleiras: o caso de Barcelos

In C Costa, M Costa, F Gonçalves, & V Pinho (Eds ), O Turismo em Barcelos Barcelos: Câmara Municipal de Barcelos DOI

Dias, A , Rodrigues, L L , Craig, R , & Neves, M E (2019)

Corporate social responsibility disclosure in small and medium-sized entities and large companies

Social Responsibility Journal, 15(2), 137–154 DOI

Mendes, C A , Rodrigues, L L , & Parte, L (2019)

An Overall Perspective of Income Smoothing as a Strategy of Earnings Management

In J da Silva Oliveira, G M do Carmo Azevedo, & A da Conceição Santos Ferreira (Eds ), International Financial Reporting Standards and New Directions in Earnings Management (pp 53–76) IGI-Global DOI

Nunes, A V , Viana, L C , & Rodrigues, L L (2019)

SNC-AP : O Sistema De Normalização Contabilística Administrações Públicas: Teoria e Prática

Almedina DOI

Nunes, A , Rodrigues, L L , & Viana, L (2019)

SNC-AP Sistema de Normalização Contabilística - Administrações Públicas

Almedina DOI

Oliveira, H C , Rodrigues, L L , & Craig, R (2019)

The Presence of Bureaucracy in the Balanced Scorecard

Revista De Contabilidad - Spanish Accounting Review, 22(2), 218–224 DOI

Pucheta-Martínez, M C , Bel-Oms, I , & Rodrigues, L L (2019)

The engagement of auditors in the reporting of corporate social responsibility information

Corporate Social Responsibility and Environmental Management, 26(1), 46–56 DOI

Rodrigues, L L (2019)

SNC-AP: Sistema de Normalização Contabilística para as Administrações Públicas

Almedina DOI

Silva, A R , Rodrigues, L L , & Sangster, A (2019)

Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864

Accounting History, 24(3), 383–401 DOI

Silva, A R , Rodrigues, L L , & Sangster, A (2019)

Accounting as a tool of state ideology to control captive workers from a House of Correction

Accounting, Auditing and Accountability Journal, 33(2), 285–308 DOI

Silva, S , Rodrigues, L L , & Guerreiro, M (2019)

Evolução da contabilidade pública em Portugal: uma análise institucional

In IPCA (Ed ), Em memória de João Carvalho (pp 435–444) Ordem dos Contabilistas Certificados DOI

Bortoluzzi, D , Lunkes, R , Santos, E , Pederneiras, M , & Rodrigues, L L (2018)

A influência das características dos executivos de alto escalão nos sistemas de controle gerencial e desempenho organizacional: um estudo em hotéis do Brasil

In A Brambilla & E e Silva Vanzella (Eds ), T&H: Turismo e hotelaria no contexto da gestão (pp 113–151) João Pessoa: Editora do CTTA DOI

Craig, R , Taonui, R , Wild, S , & Rodrigues, L L (2018)

Accountability reporting objectives of Māori organizations

Pacific Accounting Review, 30(4), 433–443 DOI

Cunha, V , & Rodrigues, L L (2018)

Determinantes da divulgação de informação sobre a estrutura de governança das empresas Portuguesas

Revista Brasileira De Gestão De Negócios, 20(3), 338–360 DOI

M C , B , & L L , R (2018)

O sistema CRC/CRCs e a educação contabilística no Brasil: perspetiva histórica

In E Almedina (Ed ), Estudos em Memória de Ana Maria Rodrigues (pp 315–338) Coimbra: Almedina DOI

Quesado, P , Guzmán, B A , & Rodrigues, L L (2018)

Advantages and contributions in the balanced scorecard implementation

Intangible Capital, 14(1), 186–201 DOI

Rodrigues, L L , & Craig, R (2018)

The role of government accounting and taxation in the institutionalization of slavery in Brazil

Critical Perspectives on Accounting, 57, 21–38 DOI

Rodrigues, L L , Pinho, C , Bugarim, M C , Craig, R , & Machado, D (2018)

Factors affecting success in the professional entry exam for accountants in Brazil

Accounting Education: An International Journal, 27(1), 48–71 DOI

Tavares, M D C C , & Rodrigues, L L (2018)

The determinants of sustainability reporting of the Portuguese public sector entities

In I R M A USA (Ed ), Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications (pp 653–678) IGI-Global DOI

da Conceição da Costa Tavares, M , & Rodrigues, L L (2018)

Strategic responses of public sector entities to GRI sustainability reports

In I G I Global (Ed ), Handbook of Research on Modernization and Accountability in Public Sector Management (pp 159–188) IGI-Global DOI

Araújo, W G , Rodrigues, L L , & Craig, R (2017)

‘Empire as an imagination of the centre’: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil

Critical Perspectives on Accounting, 46, 38–53 DOI

Carneiro, J , Rodrigues, L L , & Craig, R (2017)

Assessing international accounting harmonization in Latin America

Accounting Forum, 41(3), 172–184 DOI

Carvalho, A O , Rodrigues, L L , & Branco, M C (2017)

Factors Influencing Voluntary Disclosure in the Annual Reports of Portuguese Foundations

Voluntas, 28(5), 2278–2311 DOI

Dias, A , Rodrigues, L L , & Craig, R (2017)

Corporate governance effects on social responsibility disclosures

Australasian Accounting, Business and Finance Journal, 11(2), 3–22 DOI

Fontes, A , Rodrigues, L L , & Craig, R (2017)

A response to commentaries on a theoretical model of stakeholder perceptions of a new financial reporting system

Accounting Forum, 41(2), 132–137 DOI

Gomes, D , & Rodrigues, L L (2017)

Investigação em História da Contabilidade

In M J Major & R Vieira (Eds ), Contabilidade e Controlo de Gestão: Teoria, Metodologia e Prática (pp 215–243) Lisbon: Escolar Editora DOI

Guerrreiro, M , & Rodrigues, L L (2017)

O sistema contabilístico português – Origem e desenvolvimentos

In M J Major & R Veira (Eds ), Contabilidade e Controlo de Gestão: Teoria, Metodologia e Prática (2ª edição , pp 247–280) Escolar Editora DOI

Quesado, P , Aibar, B , & Rodrigues, L L (2017)

Las relaciones de causa y efecto y el diseño de mapas estratégicos: un estudio empírico en organizaciones públicas y privadas portuguesa

Revista Contabilidade e Controladoria, 3(5), 91–115 DOI

Rodrigues, L L , & Sangster, A (2017)

Accounting and the state: The Portuguese-Brazilian empire

In M Bigoni & W Funnell (Eds ), The Italian and Iberian Influence in Accounting History: The Imperative of Power (pp 259–283) Taylor & Francis DOI

Rodrigues, L L , Craig, R , Schmidt, P , & Santos, J L (2017)

Accounting and Taxation Practices in the Operation of Slavery in Brazil

In M Bigoni & W Funnell (Eds ), The Italian and Iberian Influence in Accounting History: The Imperative of Power (pp 237–258) Taylor & Francis DOI

Rodrigues, L L , Tejedo-Romero, F , & Craig, R (2017)

Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal oa

International Journal of Disclosure and Governance, 14(1), 1–29 DOI

Sargiacomo, M (2017)

Governmentality, accounting and disciplinary practices in the Abruzzo State (1539-1586)

In M Bigon & W Funnell (Eds ), The Italian and Iberian Influence in Accounting History: The Imperative of Power (pp 91–116) Routledge DOI

Tejedo-Romero, F , Rodrigues, L L , & Craig, R (2017)

Women directors and disclosure of intellectual capital information

European Research on Management and Business Economics, 23(3), 123–131 DOI

Campos, C , & Rodrigues, L L (2016)

Budgeting Techniques: Incremental Based, Performance Based, Activity Based, Zero Based, and Priority Based

In A Farazmand (Ed ), Global Encyclopedia of Public Administration, Public Policy, and Governance (pp 1–10) Springer DOI

Campos, C , Rodrigues, L L , & Jorge, S (2016)

The Role of Management Accounting Systems in Public Hospitals and the Construction of Budgets- a Literature Review

In A da Conceição Santos Ferreira, G M do Carmo Azevedo, J da Silva Oliveira, & R P F Marques (Eds ), Global Perspectives on Risk Management and Accounting in the Public Sector (pp 366–389) IGI-Global DOI

Carneiro, J , & Rodrigues, L L (2016)

A regulamentação da profissão contabilística nos países da América Latina: uma análise à luz do institucionalismo histórico

In E Almedina (Ed ), Estudos em Memória de Ana Maria Rodrigues (pp 215–236) Coimbra: Almedina DOI

Dias, A , Rodrigues, L L , & Craig, R (2016)

Global financial crisis and corporate social responsibility disclosure

Social Responsibility Journal, 12(4), 654–671 DOI

Fontes, A , Rodrigues, L L , & Craig, R (2016)

A theoretical model of stakeholder perceptions of a new financial reporting system

Accounting Forum, 40(4), 300–315 DOI

Quesado, P R , Aibar-Guzmán, B , & Rodrigues, L L (2016)

Extrinsic and intrinsic factors in the Balanced Scorecard adoption: An empirical study in Portuguese organizations

European Journal of Management and Business Economics, 25(2), 47–55 DOI

Quesado, P , Aibar, B , & L L Rodrigues (2016)

Aspectos Críticos do Balanced Scorecard: uma análise bibliográfica

Revista Eletrônica De Estratégia e Negócios, 9(3) DOI

Tavares, M D C C , & Rodrigues, L L (2018)

The determinants of sustainability reporting of the Portuguese public sector entities

In I R M A USA (Ed ), Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications (pp 653–678) IGI-Global DOI

Viana, L C , de Lima Rodrigues, L M P , & Nunes, A V (2016) Sistema de Normalização Contabilística das Administrações Públicas: Teoria e Prática
Almedina DOI

da Conceição Tavares, M , & Rodrigues, L L (2016)

The Determinants of Corporate Social Responsibility Disclosure in Sustainability Reporting of the Portuguese public sector entities

In A da Conceição Santos Ferreira, G M do Carmo Azevedo, J da Silva Oliveira, & R P F Marques (Eds ), Global Perspectives on Risk Management and Accounting in the Public Sector (pp 226–251) IGI-Global DOI

Guerreiro, M S , Rodrigues, L L , & Craig, R (2015)

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

European Accounting Review, 24(2), 379–409 DOI

Rodrigues, L L , Craig, R J , Schmidt, P , & Santos, J L (2015)

Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries

Accounting History Review, 25(1), 43–67 DOI

Caria, A A , & Rodrigues, L L (2014)

The evolution of financial accounting in Portugal since the 1960s: A new institutional economics perspective

Accounting History, 19(1-2), 227–254 DOI

Gomes, D , Carnegie, G D , & Rodrigues, L L (2014)

Accounting as a Technology of Government in the Portuguese Empire: The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777)

European Accounting Review, 23(1), 87–115 DOI

Guerreiro, M S , Rodrigues, L L , & Craig, R (2014)

Changing from a Rules-based to a Principles-based Accounting Logic: A Review

Australasian Accounting Business and Finance Journal , 8(2), 110–120 DOI

Quesado, P R , Guzmán, B A , & Rodrigues, L L (2014)

Determinant factors of the implementation of the balanced scorecard in portugal: Empirical evidence in public and private organizations

Revista Brasileira De Gestão De Negócios, 16(51), 199–222 DOI

Quesado, P R , Guzmán, B A , & Rodrigues, L L (2014)

The influence of factors related to the organizational strategy and the environmental in the implementation of the Balanced Scorecard in Portuguese companies

Revista De Contabilidad - Spanish Accounting Review, 17(2), 163–173 DOI

Quesado, P R , Rodrigues, L L , & Guzmán, B A (2014)

El cuadro de mando integral, el activity based costing y la activity based management: un estudio empírico de su integración

Revista De Informação Contábil, 8(1), 71–94 DOI

Costa, G A , Oliveira, L C , Rodrigues, L L , & Craig, R (2013)

Factors associated with the publication of a CEO letter

Corporate Communications, 18(4), 432–450 DOI

Oliveira, J , Rodrigues, L L , & Craig, R (2013)

Company Risk-related Disclosures in a Code Law Country: A Synopsis

Australasian Accounting Business and Finance Journal , 7(1), 123–130 DOI

Oliveira, J , Rodrigues, L L , & Russell, C (2013)

Public visibility and risk related disclosures in Portuguese credit institutions

Journal of Risk, 15(4), 57–90 DOI

Oliveira, L , Rodrigues, L L , & Craig, R (2013)

Stakeholder Theory and the Voluntary Disclosure of Intellectual Capital Information

Caspian Journal of Applied Sciences Research, 2(3), 75–93 DOI

Quesado, P R , Guzmán, B A , & Rodrigues, L L (2013)

Balanced scorecard adoption in portuguese organizations: Contingent and institutional variables | La adopción del cuadro de mando integral en organizaciones portuguesas: Variables contingentes e institucionales

Intangible Capital, 9(2), 491–525 DOI

Rodrigues, L L (2013)

Manipulação das contas ou Marketing das percepções

In A M Rodrigues & T C Tavares (Eds ), O SNC e os Juízos de Valor (pp 265–286) Coimbra, Portugal: Almedina DOI

Rodrigues, L L , & Sangster, A (2013)

The role of the state in the development of accounting in the Portuguese-Brazilian Empire, 1750-1822

Accounting History Review, 23(2), 161–184 DOI

Guerreiro, M S , Rodrigues, L L , & Craig, R J (2012)

Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal

Journal of International Accounting, Auditing and Taxation, 21(2), 169–184 DOI

Oliveira, H C , Rodrigues, L L , & Eiriz, V (2012)