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Alexandra Fontes is Assistant Professor at University of Minho University, School of Economics and Management (www.eeg.uminho.pt), Portugal. She received her graduation in Management (1999) at the University of Minho (www.uminho.pt), a Master in Accounting and Management (2003), and a PhD in Accounting (2012) in the same institution. In her PhD she evaluated constituents’ perceptions towards the adoption of the IASB model by unlisted non-financial companies in Portugal. She has over 24 years of experience in teaching and research in financial accounting. In 2011 she worked as a researcher at the INTACCT project (http://www.lums.lancs.ac.uk/intacct/), financed by EU which aims at undertaking a comprehensive analysis of corporate financial reporting in the EU. Her primary research areas of interest include: Financial Reporting; Institutional Theory; Change; Perceptions; Legitimacy; Sustainability; and Mental Health.
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Identification

Personal identification

Full name
Alexandra Fontes

Citation names

  • Fontes, Alexandra

Author identifiers

Ciência ID
4119-DAE2-1D25
ORCID iD
0000-0002-5208-3712

Email addresses

  • alexandrafontes@eeg.uminho.pt (Professional)
  • alexandrafontes@eeg.uminho.pt (Professional)
Education
Degree Classification
2012
Concluded
 Doutoramento em Contabilidade (Doutoramento)
Universidade do Minho, Portugal
"Constituents’ perceptions in the roll-out of IFRS model by unlisted non-financial companies in Portugal" (THESIS/DISSERTATION)
2003
Concluded
 Mestrado em Contabilidade e Administração (Mestrado)
Universidade do Minho, Portugal
"Portugal face à Harmonização Contabilística Internacional: Estudo da Harmonização Forma" (THESIS/DISSERTATION)
1999
Concluded
 Gestão de Empresas (Licenciatura)
Universidade do Minho, Portugal
"Constituents’ perceptions in the roll-out of IFRS model by unlisted non-financial companies in Portugal" (THESIS/DISSERTATION)
Affiliation

Teaching in Higher Education

Category
Host institution 		Employer
2023/09/01 - Current Assistant Professor (University Teacher) Universidade do Minho, Portugal
2000 - 2023/08/31 Adjunct Teacher (Polytechnic Teacher) Instituto Politécnico de Viana do Castelo Escola Superior de Tecnologia e Gestão, Portugal
1999 - 2000 Invited Assistant (Polytechnic Teacher) Instituto Politécnico de Bragança Escola Superior de Tecnologia e Gestão, Portugal
Projects

Contract

Designation Funders
2021/01 - 2021/03 Coordenadora Institucional do Projeto INICIA “Especialización en Gestión de Iniciativas Económicas Colaborativas y Economía Social en Centroamérica”.
598691-EPP-1-2018-1-CR-EPPKA2-CBHE-JP
Coordenadora Institucional
Concluded
2019/04 - 2021/01 Membro do Projeto INICIA ¿Escpecialización en Gestión de Iniciativas Económicas Colaborativas y Economía Social en Centroamérica
598691-EPP-1-2018-1-CR-EPPKA2-CBHE-JP
Staff Member
Concluded
2018/02 - 2019/10 General Coordinator of the IRUDESCA Project (Project Financed by the European Union under the ERASMUS + Program
588476-EPP-1-2017-1-PT-EPPKA2-KA
Coordenadora de Projeto Erasmus Plus
2010 - 2010 INTACCT Research Network
Grant agreement ID: 35850
Research Fellow
Outputs

Publications

Book chapter
  1. "Martins, A., Silva, A.P. & Fontes, A. (2019). A paradigm shift in accounting and auditing in the era of Big Data. In Taylor & Francis (Ed.), Business Intelligence and Analytics in Small and Medium Enterprises. CRC Press , Boca Raton, 37-52 (DOI: https://doi.org/10.1201/9780429056482 ) . Indexação WoS.". In Business Intelligence and Analytics in Small and Medium Enterprises.. 2019.
Conference abstract
  1. Fontes, Alexandra; Carlos Menezes; Ribeiro, Humberto. "Analysis of key national actors’ perceptions in the roll-out of the IFRS model by unlisted non-financial companies in Portugal". Paper presented in 95th International Scientific Conference on Economic and Social Development, Aveiro, 2023.
  2. Fontes, Alexandra; David Alexander; Lucia Lima Rodrigues. "Constituents’ perceptions towards the adoption of IFRS-based accounting standards at the national level: Qualitative Evidence from Portugal,". Paper presented in 5th Annual Workshop on Accounting in Europe, Catania, 2009.
  3. Fontes, Alexandra; David Alexander; Lucia Lima Rodrigues. "Portugal’s Switch to International Financial Reporting Standards (IFRS): User, Preparer and Regulator Perceptions of the Convergence Process,". Paper presented in 32th Annual EAA Congress, European Accounting Association, Tampere, 2009.
  4. Barbosa, Isabel; Fontes, Alexandra; CALDEIRA, JOÃO. "O ABC como Modelo Alternativo de Apuramento de Custos nos Estabelecimentos de Ensino Superior – O Caso da Escola Superior de Tecnologia e Gestão de Viana do Castelo". Paper presented in XIV Jornadas Luso Espanholas de Gestão Científica, 2004.
  5. Lucia Lima Rodrigues; Fontes, Alexandra; Pedro Oliveira. "Measurement of Formal Accounting Harmonization: The Portuguese Accounting System Towards the International Accounting Harmonization". Paper presented in 26th Annual EAA Congress, European Accounting Associatio, Sevilha, 2003.
  6. Fontes, Alexandra; Lucia Lima Rodrigues. "Measuring Formal Accounting Harmonization: International Accounting Harmonization and the Portuguese Accounting System". Paper presented in Irish Accounting and Finance Association Conference, Dublin, 2003.
  7. Fontes, Alexandra; Lucia Lima Rodrigues; Russell Craig. "Measuring the Convergence of National Accounting Standards with International Financial Standards using Association Coefficients: The Case of Portugal". Paper presented in Twelfth World Business Congress: Succeding in a Turbulent Global Marketplace, Vancouver, 2003.
  8. Lucia Lima Rodrigues; Fontes, Alexandra. "Portugal Face à Harmonização Contabilística Internacional: Um Estudo de Harmonização Formal". Paper presented in Encontro Nacional da Associação Nacional dos Programas de Pós-graduação em Administração (ENANPAD 2002), Salvador da Baía, 2002.
  9. Lucia Lima Rodrigues; Fontes, Alexandra. "The Portuguese Accounting System and International Accounting Harmonization: A Formal Harmonization Study". Paper presented in Fourteenth Asian-Pacific Conference on International Accounting Issues, Los Angels, 2002.
Conference paper
  1. Fontes, Alexandra. "Fontes, A., Silva, A.P., Ribeiro, H., & Alves, S.R. (2021). “The trade-off between international accounting convergence and IFRS in-country adjustments”. Proceedings of the 67th International Scientific Conference on Economic and Social Development, Croácia, 29-30 April 2021.". Paper presented in 67th International Scientific Conference on Economic and Social Development, 2021.
  2. Fontes, Alexandra; Ana Paula Silva; Ribeiro, Humberto; Alves, Raquel. "The trade-off between international accounting convergence and IFRS in-country adjustments". Paper presented in 67th International Scientific Conference on Economic and Social Development, 2021.
  3. Fontes, Alexandra; Ana Paula Silva; Humbero Ribeiro; Alves, Raquel. "The role of enforcement mechanisms on IFRS implementation: perceptions from tax official". Paper presented in 62nd International Scientific Conference on Economic and Social Developmen, 2020.
  4. Martins, A.; Fontes, A.; Rodrigues, L.L.; Silva, A.P.. "• Martins, A., Fontes, A., Rodrigues, L.L., & Silva, A.P. (2020). “Qualitative Research in the Accounting Field: Insights Towards the Grounded Theory Approach”. In: Au-Yong Oliveira, M., & Costa, C. (Eds.). Proceedings of the 19th European Conference on Research Methodology (ECRM20), University of Aveiro, Portugal, 18-19 June 2020, pp.165-17, Proceedings indexed in the Thomson Reuters ISI (WOS).". Aveiro, 2020.
    10.34190/ERM.20.059
  5. Ana Paula Siva; Fontes, Alexandra; Martins, Adelaide. "Insights Towards IFRS’ Legitimation and Institutionalization Based Upon Perceptions of Statutory Auditors: The Portuguese Case". Paper presented in 43rd International Scientific Conference on Economic and Social Development, 2019.
  6. Fontes, Alexandra; Lucia Lima Rodrigues; Russell Craig. "Measuring the Convergence of National Accounting Standards with International Financial Standards using Association Coefficients: The Case of Portugal". Paper presented in Twelfth World Business Congress “Succeding in a Turbulent Global Marketplace”, 2003.
  7. Fontes, Alexandra; Lucia Lima Rodrigues. "Tratamentos Contabilístico dos “swaps” de Taxa de Juro: Novos Desenvolvimentos e sua aplicação a Portugal". Paper presented in III Congresso Domínico-Cubano de Contabilidad, Auditoría y Tributación, 2002.
  8. Lucia Lima Rodrigues; Fontes, Alexandra. "Portugal Face à Harmonização Contabilística Internacional: Um Estudo de Harmonização Formal". Paper presented in XIV Encontro Nacional da Associação de Docentes de Contabilidade do Ensino Superior (ADCES),, Esposende, 2002.
Newspaper article
  1. Ana Paula Silva; Fontes, Alexandra; Carlos Menezes; Tânia Menezes Montenegro. "Transitioning to an IFRS-Based Accounting System: Longitudinal Insights from Practitioners in Portugal.", Sustainability, 2023
  2. Fontes, Alexandra; Rodrigues, Lúcia; Marques, Carla; Silva, Ana Paula. "Fontes, A. S., Rodrigues, L. L., Marques, C., & Silva, A. P. (2023). Barriers to institutionalization of an IFRS-based model: perceptions of Portuguese auditors. Meditari Accountancy Research. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-09-2020-1014", 2021
  3. "Silva, A.P., Fontes, A., & Martins, A. (2021). Longitudinal Perceptions of Enforcement Mechanisms in an IFRS-Based Accounting Reform. Polish Journal of Management Studies, 23 (2), 495-511. Scopus, Q2, Emerging Sources Citation (Web of Science).", 2021
  4. "Silva, A. P., Fontes, A., & Martins, A. (2021). Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil. Journal of International Accounting, Auditing and Taxation, 44, JIAAT-D-20-00050R3. Scopus, Q2.", 2021
  5. "Fontes, A. (2018). The Role of the State and Accounting Transparency – IFRS Implementation in Developing Countries. Book Review. Accounting in Europe,15 (2), 426-429.", 2018
  6. "Fontes, A., Rodrigues, 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.", 2017
  7. "Fontes, A., Rodrigues, L., & Craig, R. (2016). A theoretical model of stakeholder perceptions of a new financial reporting system. Accounting Forum, 40, 300- 315.", 2016
  8. "Fontes, A., Rodrigues, L., & Craig, R. (2005). Measuring the Convergence of National Accounting Standards with International Financial Standards. Accounting Forum, 29(4), 415- 436", 2005
Activities

Supervision

Thesis Title
Role 		Degree Subject (Type)
Institution / Organization
2024 - Current Práticas contabilísticas numa atividade informal: evidências do mukhero em Moçambique
Co-supervisor
 Doutoramento em Ciências Empresariais (PhD)
Universidade do Minho, Portugal
2024 - Current Restoring Public Trust: Accountability in Egyptian Charitable Foundations
Co-supervisor
 PhD in Management (PhD)
Universidade do Minho, Portugal
2023 - Current Elaboração de proposta das fases de implementação do Balanced Scorecardnuma empresa do setor naval Estágio realizado na Martifer - Construções Metalomecânicas, S.A
Supervisor
 Mestrado em Contabilidade e Finanças (Master)
2023 - Current A Perceção dos stakeholders face à utilidade da informação contabilística na tomada de decisões das IPSS: Estudo de caso da Misericórdia de Guimarães
Co-supervisor
 Mestrado em Contabilidade (Master)
Universidade do Minho, Portugal
2023 - Current O impacto da utilização da Inteligência Artificial na profissão contabilística
Supervisor
 Mestrado em Contabilidade (Master)
Universidade do Minho, Portugal
2023 - Current As Praticas Contabilísticas na Gestão do Risco nas Empresa
Supervisor
 Mestrado em Contabilidade (Master)
2023 - Current Factoring e Confirming como fator impulsionador das PMEs: Dificuldades sentidas no financiamento do setor do Comércio a Retalho em Supermercados e Hipermercado
Co-supervisor
 Mestrado de Contabilidade (Master)
Universidade do Minho, Portugal
2022 - Current Perceções dos Contabilistas Certificados na Implementação do Modelo IFRS por Empresas Não Financeiras e Não Cotadas: Estudo comparativo entre Brasil e Portugal
Co-supervisor
 Mestrado em Contabilidade e Finanças (Master)
Instituto Politécnico de Viana do Castelo, Portugal
2020 - Current Aplicação de Instrumentos de Contabilidade de Gestão numa empresa do Setor Hoteleiro – Caso In Barcelos Hostel & Guest House
Supervisor
 Mestrado em Contabilidade e Finanças (Master)
Instituto Politécnico de Viana do Castelo, Portugal
2019 - Current Os Inventários numa empresa de extração de granitos.
Co-supervisor
 Mestrado em Contabilidade e Finanças (Master)
Instituto Politécnico de Viana do Castelo, Portugal
2018 - Current Impacto da Implementação do Sistema de Normalização Contabilística na Associação Empresarial de Viana do Castelo
Supervisor
 Mestrado em Contabilidade e Finanças (Master)
Instituto Politécnico de Viana do Castelo, Portugal
2015 - Current Análise Comparativa do Normativo Contabilístico e do Sistema Fiscal entre Angola e Portugal
Supervisor
 Mestrado em Contabilidade e Finanças (Master)
Instituto Politécnico de Viana do Castelo, Portugal
2015 - Current Os Impactos da Adoção do SNC na empresa ABC
Supervisor
 Mestrado em Contabilidade e Finanças
Instituto Politécnico de Viana do Castelo, Portugal