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Professor at ISCAP-IPP, researcher and certified accountant. PhD in Businsses Administration. Her research interests are Financial Accounting, Corporate Social Responsibility, Accounting Information System, Digital Accounting and Decision-Making. She has published at international conferences and in international scientific journals such as RBGN, Accounting, Systems, Journal of Entrepreneurship and Sustainability Issues and Universal Journal of Accounting and Finance. Email: clmc@iscap.ipp.pt
Identification

Personal identification

Full name
Catarina Libório Morais Cepêda

Citation names

  • Cepêda, Catarina

Author identifiers

Ciência ID
A214-8984-78BC
ORCID iD
0000-0002-3911-0894

Languages

Language Speaking Reading Writing Listening Peer-review
English Intermediate (B1) Intermediate (B1) Intermediate (B1) Intermediate (B1)
English Intermediate (B1) Intermediate (B1) Intermediate (B1) Intermediate (B1)
Portuguese Advanced (C1) Advanced (C1) Advanced (C1) Advanced (C1)
Spanish; Castilian Intermediate (B1) Intermediate (B1) Beginner (A1) Intermediate (B1)
Education
Degree Classification
2019/10/01 - 2025/09/29
Concluded
 PhD in Business Administration - Accounting (Doutoramento)
Universidade do Minho, Portugal
""Ensaios sobre o Relato Não Financeiro: Evolução, Contextos de Crise e Impacto do Governo das Sociedades"" (THESIS/DISSERTATION)
 17
2017
Concluded
 Contabilidade e Finanças (Mestrado)
Instituto Politécnico do Porto Instituto Superior de Contabilidade e Administração do Porto, Portugal
"Fatores que determinam a utilidade da informação financeira na tomada de decisão" (THESIS/DISSERTATION)
 16 valores
2014
Concluded
 Contabilidade e Administração (Licenciatura)
Instituto Politécnico do Porto Instituto Superior de Contabilidade e Administração do Porto, Portugal
 12 valores
Affiliation

Science

Category
Host institution 		Employer
2023/06/21 - Current Researcher (Research) Instituto Politécnico do Porto Instituto Superior de Contabilidade e Administração do Porto, Portugal
Universidade Lusíada de Lisboa Centro de Investigação em Organizações Mercados e Gestão Industrial, Portugal

Teaching in Higher Education

Category
Host institution 		Employer
2022/03/10 - Current Invited Assistant (Polytechnic Teacher) Instituto Politécnico do Porto Instituto Superior de Contabilidade e Administração do Porto, Portugal
2022/10/28 - 2025/07/31 Invited Assistant (University Teacher) Universidade de Trás-os-Montes e Alto Douro, Portugal
2024/09/16 - 2025/06/30 Invited Assistant (University Teacher) Universidade da Maia Departamento de Ciências Empresariais, Portugal

Other Careers

Category
Host institution 		Employer
2021/08/01 - 2022/10/27 Técnico Superior (Técnico Superior) Universidade de Trás-os-Montes e Alto Douro Departamento de Economia Sociologia e Gestão, Portugal

Positions / Appointments

Category
Host institution 		Employer
2023/04/01 - 2025/03/31 Membro do concelho consultivo UTAD Solutions Consulting , Portugal

Others

Category
Host institution 		Employer
2020/04 - 2023/09/30 Participação em CAE - Economia como Aluna A3ES, Portugal
2019/01/15 - 2021/07/31 Assessora de Gestão Crescer Entre Linhas C.C.T, LDA, Portugal
2018/02/26 - 2019/01/01 Controlo de Gestão Cacao Civil Engineering, Portugal
2017/02/02 - 2018/02/25 Contabilista Certificada Previsional Lda, Portugal
2016/02/01 - 2017/02/01 Contabilista Certificada Previsional Investimentos,Lda, Portugal
2010/08/01 - 2015/12/23 Promotora Sociprime Field , SA, Portugal
2014/03/01 - 2014/12/01 Gestora junior C&M Junior Consulting, Portugal
Projects

Contract

Designation Funders
2023/03 - 2024/02/08 ECOSSISTEMA AGROALIMENTAR, GESTÃO ATIVA DO TERRITÓRIO E DESENVOLVIMENTO REGIONAL
CONTRATO CPR.PA.2023.59)
Researcher
Concluded
2021/10/28 - 2022/12/31 Os viticultores e a produção vitícola da RDD. Uma análise prospetiva.
Contrato
Researcher
UTAD, Portugal
 Associação de Exportadores de Vinho Porto (AEVP)
Concluded
Outputs

Publications

Book
  1. Monteiro, Albertina; Cepêda, Catarina; Amélia Silva; Soares, Regina. Relato Financeiro: Demonstrações Financeiras de Finalidades Gerais. Portugal: Grupo Editorial Vida Económica. 2023.
    Published
Book chapter
  1. Monteiro, Albertina Paula; Cepeda, Catarina; Macedo, Cristina; Cardoso, Carla; Oliveira, Catarina. "Impact of Sustainability Strategies on ESG Performance Disclosure". In The Nexus of Corporate Sustainability Management, Accounting, and Auditing, 141-164. Portugal: IGI Global, 2025.
    Published • 10.4018/979-8-3693-5663-0.ch006
  2. Cepeda, Catarina; Silva, Amélia; Carreira, Francisco. "Exploring the Impact of Cultural and Gender Diversity on ESG Performance Reporting of EU Healthcare Corporations". In The Nexus of Corporate Sustainability Management, Accounting, and Auditing, 165-186. Portugal: IGI Global, 2025.
    10.4018/979-8-3693-5663-0.ch007
  3. Cepeda, Catarina; Monteiro, Albertina Paula; Ferreira da Silva, Amélia Cristina; Silva, Diana. "Assessing the Level and Determinants of Environmental Sustainability Disclosure in Portuguese and Brazilian Companies". In The Nexus of Corporate Sustainability Management, Accounting, and Auditing, 79-112. Portugal: IGI Global, 2025.
    10.4018/979-8-3693-5663-0.ch004
  4. Cepêda, C.L.M.. "Why Reporting Sustainability? The Portuguese Non-financial Reporting’s Socio-historical Evolution". 53-80. 2024.
    10.1007/978-3-031-62534-3_3
  5. Monteiro, Albertina Paula; Cepêda, Catarina; Barbosa, Francisco. "Environmental Information Disclosure and Profitability: The Environmental Certification Influence". In Corporate Social Responsibility in a Dynamic Global Environment, 381-396. Springer International Publishing, 2023.
    10.1007/978-3-031-24647-0_20
  6. Albertina Monteiro; Catarina Cepêda; Amélia Silva. "Digital Transformation in Companies: A Literature Bibliometric Analysis". 2023.
    10.1007/978-981-19-9960-4_23
  7. Catarina Cepêda; Ana Pinto Borges; Jos? C. Amorim; Albertina P. Monteiro. "Financial Information Transparency". In The European Banks' Evidence of the Tax Havens, Effective Tax Rates, Performance, and Productivity. United States, 2023.
    10.4018/978-1-6684-9076-1.ch008
  8. Pinho, P.; Morais Cepêda, C.L.; Amorim, J.C.; Monteiro, A.P.. "Financial information transparency: The European banks' evidence of the tax havens, effective tax rates, performance, and productivity". 169-183. 2023.
Conference abstract
  1. Cepêda, Catarina; Monteiro, Albertina Paula. "Hospitality accounting: a bibliometric literature review". Paper presented in Workshop Tourism and Hospitality Management, Porto, 2021.
    Published
  2. Cepêda, Catarina; Chaves, José; Monteiro, Albertina Paula. "Analysis at the touristic growth and development in Chaves Euro-City". Paper presented in Workshop Tourism and Hospitality Management, Porto, 2021.
    Published
  3. "Analysis at theTouristic Growth and Development in Chaves Euro-City". 2019.
Conference paper
  1. Monteiro, Albertina Paula; Cepêda, Catarina; Silvia, Amélia. Corresponding author: Monteiro, Albertina Paula. "The Impact of the Women Managers and Stakeholder Engagement on Reporting of ESG Performance". Paper presented in International Workshop Accounting and Taxation 2023, Porto, 2023.
    Published
  2. Baptista, Alberto; Marta-Costa, Ana; Cepêda, Catarina. Corresponding author: Marta-Costa, Ana. "Impacto dos sistemas de armação da vinha no custo da mão-de-obra: um estudo de caso na Região Demarcada do Douro". Paper presented in X Congresso da APDEA, Coimbra, 2022.
    Published
  3. Cepêda, Catarina; Baptista, Albero. Corresponding author: Baptista, Albero. "Viticulture in the Douro Demarcated Region: a systematic literature review to promote a sustainable future". Paper presented in VII International Congress of Mountain and Steep Slopes Viticulture, Vila Real, 2022.
    Published
  4. Cepêda, Catarina; Baptista, Alberto. Corresponding author: Baptista, Alberto. "Winegrowers and wine production in the Douro Demarcated Region: a prospective analysis". Paper presented in VII International Congress of Mountain and Steep Slopes Viticulture, Vila Real, 2022.
    Published
  5. Cepêda, Catarina. "The Impact Of Artificial Intelligence Intensy In Accounting Information And Decision-Making: The Role Of Information Systems". Paper presented in II. International Conference on Modern Trends in Digital Economy, Baku, 2021.
    Accepted
  6. Cepêda, Catarina. "Linking Certified Accountant Profession with tax administration requirements in the Finance Portal". Paper presented in II. International Conference on Modern Trends in Digital Economy, Baku, 2021.
    Accepted
  7. Cepêda, Catarina. "Why Reporting Sustainability: Pressures for Non-Financial Reporting". Paper presented in 7th International Conference on CSR, Sustainability, Ethics & Governance 2021, 2021.
    Accepted
  8. Cepêda, Catarina. "Determining the environmental information disclosure level". Paper presented in 7th International Conference on CSR, Sustainability, Ethics & Governance 2021, Lisbon, 2021.
    Accepted
  9. Cepêda, Catarina; Monteiro, Albertina Paula. "SUSTAINABILITY ACCOUNTING: A RESEARCH TREND ON HOSPITALITY ACCOUNTING". Paper presented in 21th ABSRC conference, 2021.
    Accepted
  10. Cepêda, Catarina; Monteiro, Albertina Paula. "DIGITAL ACCOUNTING: A BIBLIOMETRIC LITERATURE REVIEW". Paper presented in 21th ABSRC conference, 2021.
    Accepted
  11. Cepêda, Catarina; Monteiro, Albertina Paula. "Determinantes da utilidade da informação financeira na tomada de decisão: a perceção dos Contabilistas Certificados". Paper presented in CICA - XVII Congresso Internacional deContabilidade e Auditoria, Porto, 2019.
    Published
  12. "Fatores que determinam a utilidade da informação financeira na tomada de decisão". 2018.
Journal article
  1. Francisco Carreira; Amélia Silva; Catarina Cepêda. "Does Profitability Support Sustainability? Examining the Influence of Financial Performance and ESG Controversies on ESG Ratings". Systems (2025): https://doi.org/10.3390/systems13100848.
    10.3390/systems13100848
  2. Catarina Cepêda; Albertina Paula Monteiro; Beatriz Aibar-Guzmán. "Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling". Business Strategy and the Environment (2025): https://doi.org/10.1002/bse.4336.
    10.1002/bse.4336
  3. Amélia Silva; Isabel Maldonado; Manuel da Silva; Catarina Cepeda. "Sustainability Balanced Scorecard: Systematic Literature Review". Journal of Risk and Financial Management (2025): https://doi.org/10.3390/jrfm18060324.
    10.3390/jrfm18060324
  4. Catarina Cepêda; Albertina Paula Monteiro; Beatriz Aibar-Guzmán. "Decoupling in Sustainability Reporting: A Systematic Literature Review". Corporate Social Responsibility and Environmental Management (2025): https://doi.org/10.1002/csr.3114.
    10.1002/csr.3114
  5. A. Baptista; A. Marta-Costa; C. Cepêda. "The impact of vineyard landscaping and grapevine training systems on labour costs: a case study from the Douro Demarcated Region". Journal of Wine Research (2024): https://doi.org/10.1080/09571264.2024.2421549.
    10.1080/09571264.2024.2421549
  6. Albertina Monteiro; Cepêda, Catarina; Borges, Ana Pinto; Elvira Vieira. Corresponding author: Cepêda, Catarina. "Does CSR committee presence, stakeholder engagement, gender equality (SDG 5) and firm value influence ESG performance reporting? An EU pre and during Covid-19 analysis". Measuring Business Excellence (2024): https://www.emerald.com/insight/content/doi/10.1108/MBE-03-2024-0034/full/html.
    Published
  7. Jesus, Filipa; Amorim, José; Cepeda, Catarina. "Corporate Income Taxation Dynamics: A Comparative Analysis of Portugal, Germany, Belgium, The Netherlands, and Luxembourg". Journal of Risk and Financial Management 17 6 (2024): 251. http://dx.doi.org/10.3390/jrfm17060251.
    10.3390/jrfm17060251
  8. Albertina Paula Monteiro; Catarina Cepêda; Amélia Ferreira da Silva. "Does the Workforce and Sustainability Reports Strengthen the Relationship between Gender Diversity and Sustainability Performance Reporting?". Administrative Sciences (2024): https://doi.org/10.3390/admsci14060105.
    10.3390/admsci14060105
  9. Catarina Cepeda. "Can Crisis Periods Affect the ESG Reporting Scope? The Portuguese Euronext Entities Case". Journal of Risk and Financial Management (2024): https://doi.org/10.3390/jrfm17050191.
    10.3390/jrfm17050191
  10. Albertina Monteiro; Catarina Cepêda; Amélia Cristina Ferreira Da Silva; Joana Vale. "The Relationship between AI Adoption Intensity and Internal Control System and Accounting Information Quality". Systems (2023): https://doi.org/10.3390/systems11110536.
    10.3390/systems11110536
  11. Albertina Paula Monteiro; Francisco Barbosa; Amélia Silva; Catarina Cepêda. "Industry and performance in the Portuguese listed companies: the mediating role of the environmental information disclosure". Entrepreneurship and Sustainability Issues (2023): https://doi.org/10.9770/jesi.2023.10.4(23).
    10.9770/jesi.2023.10.4(23)
  12. Albertina Paula Monteiro; Catarina Cepêda; Cláudia Pereira; Amélia Silva. "Social Performance Disclosed by European Companies: The Role of the Board Attributes and the Country’s Legal System". Journal of Risk and Financial Management (2023): https://doi.org/10.3390/jrfm16060284.
    10.3390/jrfm16060284
  13. Monteiro, Albertina; Cepêda, Catarina; Silva, Amélia. "EU Non-Financial Reporting Research". International Journal of Financial, Accounting, and Management 4 3 (2022): 335-348. http://dx.doi.org/10.35912/ijfam.v4i3.1179.
    10.35912/ijfam.v4i3.1179
  14. Cepêda, Catarina; Paula Monteiro, Albertina; Silva, Rui; Ferreira da Silva, Amélia. Corresponding author: Ferreira da Silva, Amélia. "ACCOUNTING HISTORY: A BIBLIOMETRIC LITERATURE REVIEW". Revista de Contabilidade e Controladoria 14 2 (2022): 77-105. http://dx.doi.org/10.5380/rcc.v14i2.83206.
    10.5380/rcc.v14i2.83206
  15. Albertina Monteiro; Catarina Cepêda; Amélia Silva; Eduardo Leite; Élvio Camacho. "The role of accounting information in decision-making and companies’ sustainability development: the Portuguese accountants’ perspective". Entrepreneurship and Sustainability Issues (2021): https://doi.org/10.9770/jesi.2021.9.1(30).
    10.9770/jesi.2021.9.1(30)
  16. Monteiro, Albertina; Cepêda, Catarina. "Accounting Information Systems: Scientific Production and Trends in Research". Systems 9 3 (2021): 67. http://dx.doi.org/10.3390/systems9030067.
    Published • 10.3390/systems9030067
  17. José Amorim; Albertina Monteiro; Catarina Cepêda; Gonçalo Coelho. "Análise comparativa do regime fiscal das Zonas Francas na Europa". e3 (2021): https://doi.org/10.29073/e3.v7i2.439.
    10.29073/e3.v7i2.439
  18. Moreira Monteiro, Albertina Paula; Machado Vale, Joana Andreia; Morais Cepêda, Catarina Libório; Leite, Eduardo Manuel de Almeida. "Internal Control System Quality and Decision-Making Success: The Role of the Financial Information Quality". Universal Journal of Accounting and Finance 9 3 (2021): 285-294. http://dx.doi.org/10.13189/ujaf.2021.090302.
    10.13189/ujaf.2021.090302
  19. Monteiro, Albertina Paula; Cepêda, Catarina; Silva, Amélia. "Linking decision and utility theories to financial information usefulness and company performance: A study applied to Portuguese's certified accountants". Accounting 7 6 (2021): 1395-1406. http://dx.doi.org/10.5267/j.ac.2021.3.025.
    10.5267/j.ac.2021.3.025
  20. Monteiro, Albertina; Cepêda, Catarina. "Accounting information systems: scientific production and trends in research". (2021): http://hdl.handle.net/1822/74762.
    10.3390/systems9030067
  21. Campor Amorim, José; Monteiro, Albertina Paula; Libório Morais Cepêda, Catarina; Rocha Teixeira Faria Coelho, Gonçalo. "Comparative analysis of the tax regime of the Free Zones in Europe". (2021): https://doi.org/10.29073/e3.v7i2.439.
    https://doi.org/10.29073/e3.v7i2.439
  22. Cepêda, Catarina; Monteiro, Albertina. "The Accountant’s Perception of the Usefulness of Financial Information in Decision Making – A Study in Portugal". Review of Business Management 22 2 (2020): 363-380. http://dx.doi.org/10.7819/rbgn.v22i2.4050.
    10.7819/rbgn.v22i2.4050
Activities

Event participation

Activity description
Type of event 		Event name
Institution / Organization
2019/05/20 - 2019/05/20 CATARINA CEPÊDA participated in the Scientific Publishing Workshop, organized by the Revista Brasileira de Gestão e Negócios - RBGN, held on May 20, 2019, at Universidade do Minho, EEG-Braga.
Workshop
 Scientific Publishing Workshop
Revista Brasileira de Gestão e Negócios - RBGN, Brazil

Committee member

Activity description
Role 		Institution / Organization
2021/08/01 - 2022/07/31 Projeto de I&D&I AgriFood XXI, n.º da operação NORTE-01-0145-FEDER-000041, cofinanciado pelo Fundo Europeu de Desenvolvimento Regional (FEDER) através do NORTE 2020 (Programa Operacional Regional do Norte 2014/2020) (ON 0032), apoio à inovação e acompanhamento das atividades do projeto; Preparação de relatórios e outros documentos; Colaboração na avaliação e disseminação dos resultados; Apoio à realização de contactos na UTAD e com os parceiros do projeto.
Coordinator
Distinctions

Award

2025 Winner of IMFAHE global idea competition nodal Sharkthank edition 2025
Universidade do Minho, Portugal
2017 Vencedora do concurso de fotografia sob o tema "Refúgio"
Verdadenaarta, Portugal