Theory and Research in Accounting

Scholar Year: 2023/2024 - 1S

Courses

Head Teacher Responsability Francisco José Alegria Carreira Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 2 Lectures Type Teacher Classes Hours Theoretical-practical Totals 1 2,00 Francisco Carreira   2,00

Teaching language

Portuguese

Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)

Understanding the role of accounting over time
Know the process of investigation in accounting
Present the financial report: from traditional to digital
Prepare, present and discuss accounting topics

Syllabus

1. ACCOUNTING - From prehistory to the era of the knowledge and information society
2. ACCOUNTING RESEARCH
3. THE NEED FOR FINANCIAL INFORMATION
4. CSR

Demonstration of the syllabus coherence with the UC intended learning outcomes

Use of expository method in the introduction of theoretical fundamental concepts and the participatory method for reflection on contents.
Use of expository and participatory methods in the presentation and discussion of several accounting topics.

Teaching methodologies

Use of expository method in the introduction of theoretical fundamental concepts and the participatory method for reflection on contents.
Use of expository and participatory methods in the presentation and discussion of several accounting topics.

Assessment methodologies and evidences

Group work - 40%;
Test - 40%;
Presentation of the Synthesis of a Chapter - 20%.

Bibliography

Essencial:
Almeida, J.J. e Almeida, Bruno (2016): Teorias da Contabilidade, Escolar Editora, Lisboa.
Archel, Pablo (2007): Teoría e Investigación Crítica en Contabilidad: Un Estudio de Caso, AECA, Madrid.
Cuadrado Ebrero, Amparo e Valmayor López, Linc (1998): Metodología de la Investigación Contable, McGrawHill, Madrid.
FASB (1980): SFAC nº 2 - Qualitative Characteristics of Accounting Information., New York.
IASB (2005): Normas Internacionais de Relato Financiero, OROC.
Keith, Alfredson e Outros (2007): International Financial Reporting Standard, Enhance Edition, Ernest & Young, Deloitte, Wiley.
Sá, António ( 1998): História Geral e das Doutrinas da Contabilidade, Vislis Editores, Lisboa.
Soll, Jacob (2014): O Ajuste de Contas, Lua de Papel, Lisboa
Tua Pereda, Jorge: Lecturas de Teoria e Investigación Contable, Centro Interamericano Jurídico-Financiero.

Complementar:
Borges, António; Rodrigues, Azevedo, Rodrigues, José e Rodrigues, Rogério (2007): As Novas Demonstrações Financeiras de Acordo com as Normas Internacionais de Contabilidade. Lisboa, Áreas Editora.
Franco, Hilário (1999): A Contabilidade na Era da Globalização, Editora Atlas.