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I am an assistant professor at the Universidade Europeia and at the ISCAL. I teach Financial Management and both Financial and Management Accounting. I hold a Ph.D. in Management from Universidade Europeia, a master’s degree in Accounting and Taxation from Universidade Lusófona of Lisbon, and a Degree in Organization and Management from ISCTE-IUL. Currently, I am also doing a second Ph.D., in Accounting, at Universidade de Aveiro. My research areas of interest are the Accounting Profession and Management Accounting in the Lodging Industry. I am a Certified Accountant since 1997. I am an author and co-author of scientific and technical articles and three books: "Management Accounting in Public Administrations" (author) by Editora Rei dos Livros; "Financial Accounting in Hospitality and Restaurants" (co-author), by Lídel Editora; and "Being a certified accountant: accessing and exercising the profession", by Cordel d'Prata.
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Identification

Personal identification

Full name
Ana Cristina da Silva Ramos Lucas Martins

Citation names

  • Lucas, Ana
  • Martins, Ana Lucas
  • Ana Lucas

Author identifiers

Ciência ID
D416-73AE-EECB
ORCID iD
0000-0002-9177-7215
Google Scholar ID
ana.lucas.martins00@gmail.com

Email addresses

  • a_lucas@sapo.pt (Professional)

Knowledge fields

  • Social Sciences - Economics and Business - Business and Management

Languages

Language Speaking Reading Writing Listening Peer-review
Portuguese (Mother tongue)
English Upper intermediate (B2) Upper intermediate (B2) Upper intermediate (B2) Upper intermediate (B2)
Education
Degree Classification
2015 - 2020/04/20
Concluded
 Gestão (Doutoramento)
Major in Sem especialidade
Universidade Europeia, Portugal
"Competências Chave no acesso e na profissão de contabilista." (THESIS/DISSERTATION)
2010 - 2013
Concluded
 Contabilidade e Fiscalidade (Mestrado)
Major in Sem especialização
Universidade Lusófona de Humanidades e Tecnologias, Portugal
"Valor relevante da apresentação dos activos não correntes detidos para venda e unidades operacionais descontinuadas." (THESIS/DISSERTATION)
1988/09 - 1993/09
Concluded
 Organização e Gestão de Empresas (Licenciatura)
Major in Marketing
ISCTE-Instituto Universitário de Lisboa, Portugal
 12
Affiliation

Teaching in Higher Education

Category
Host institution 		Employer
2022/03/01 - Current Invited Adjunct Teacher (Polytechnic Teacher) Instituto Politécnico de Lisboa Instituto Superior de Contabilidade e Administração de Lisboa, Portugal
2014 - Current Assistant Professor (University Teacher) Universidade Europeia, Portugal
2017/09/01 - 2022/07/31 Invited Adjunct Teacher (Polytechnic Teacher) Instituto Politécnico de Leiria, Portugal
2010 - 2020 Assistant (University Teacher) Universidade Lusófona de Humanidades e Tecnologias Escola de Ciências Económicas e das Organizações, Portugal
2009 - 2018 Invited Assistant (University Teacher) Escola Superior de Actividades Imobiliárias, Portugal
Outputs

Publications

Book
  1. Ana Lucas Martins; Vera Pinto; Paulo Gomes. Contabilidade Financeira na Hotelaria e na Restauração. Lisboa, Portugal: Lídel Editora. 2022.
    Published
  2. Ana Lucas Martins; Luís Lima Santos; Conceição Gomes; Cátia Malheiros. Contabilidade de Gestão Aplicada ao Turismo. Portugal. 2022.
  3. Ana Lucas Martins. Ser Contabilista Certificado. Portugal. 2022.
  4. Martins, Ana. Contabilidade de Gestão nas Administrações Públicas. Portugal. 2017.
Book chapter
  1. Ana Lucas; Daniela Monteiro; Ana Ramires; Luis Rita. "The United Nations Sustainable Development Goal of SME Financing". In What Are Lenders Looking For?. 2024.
    10.4018/979-8-3693-0522-5.ch017
  2. Ana Lucas; Ivo Dias; Carla Gomes da Costa. "Between Pay and Performance". In A Perspective on Wage Inequality in the Accounting Profession. 2023.
    10.4018/978-1-6684-5981-2.ch008
Conference paper
  1. Ana Lucas; Ana Ramires; Daniela Monteiro. "THE UNITED NATIONS SUSTAINABLE DEVELOPMENT GOAL OF SMES FINANCING: DOES FINANCIAL RATIOS ANALYSIS HELP?". 2022.
    10.21125/edulearn.2022.1146
  2. Lucas, Ana. Corresponding author: Lucas, Ana. "Guidelines for investments in Portuguese hotels profit or liquidity goals". 2021.
    Published
  3. Lucas, Ana. "Accounting Education in Portugal: from the 18th century to an online World". 2021.
    10.21125/edulearn.2021
  4. Ana Lucas. "ACCOUNTING EDUCATION IN PORTUGAL: FROM THE 18TH CENTURY TO AN ONLINE WORLD". 2021.
    10.21125/edulearn.2021.1784
  5. Lucas, Ana; Ana Ramires. Corresponding author: Lucas, Ana. "Restaurants in Portugal management for liquidity or profitability". Estoril, 2021.
    Published
  6. Lucas, Ana. "Directions for the post COVID19 management in small and micro hotels companies and restaurants sector". Paper presented in 4th International Scientific Conference “TOURMAN 2021”, Atenas, 2021.
    Published
  7. Lucas, Ana. "Are the glass ceiling and ongoing feminization process compatible? The case of the accounting profession". Paper presented in EBOR 2020 - III. Economics, Business & Organization Research Conference, Roma, 2020.
    Published
  8. Lucas, Ana. "From the measurement to the disclosure of costs in the public accounting system: the (in)adequacy of the costing systems". Paper presented in EBOR 2020 - III. Economics, Business & Organization Research Conference, Roma, 2020.
    Published
  9. Lucas, Ana. "Hight -Impact research using the contingency theory: a guide for future accounting researches". Paper presented in ICAFI 2020 - International Conference on Accounting and Finance Innovation, Aveiro, 2020.
    Published
  10. Lucas, Ana. "Glass ceiling in accounting profession: myth or reality?". 2020.
    10.21125/inted.2020
  11. Ana Lucas. Corresponding author: Ana Lucas. "Current trends in management accounting research a bibliometric study based on digital libraries". Paper presented in INTED2020, 14th annual International Technology, Education and Development Conference, Valência, 2020.
    Published
  12. Lucas, Ana. "CURRENT TRENDS IN MANAGEMENT ACCOUNTING RESEARCH: A BIBLIOMETRIC STUDY BASED ON DIGITAL LIBRARIES". Paper presented in INTED2020, 14th annual International Technology, Education and Development Conference, Valência, 2020.
  13. Lucas, Ana; Santos, Luís Lima. "Ethics in the accounting profession: a gender and age comparative study.". Paper presented in 6th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2019, Viena, 2019.
    Published • 6th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2019
  14. Lucas, Ana; Dias, Diana. "The Marquis of Pombal reforms in accounting and today´s implications". Paper presented in XVIII Encuentro Internacional AECA, Lisboa, 2018.
    Published • https://aeca.es/wp-content/uploads/2014/05/150e-estudiantes.pdf
  15. Ana Lucas; Diana Dias. "What is best for future accountants’ professional success: an internship or a business project?". Paper presented in EDULEARN18, 10th annual International Conference on Education and New Learning Technologies, Palma de Maiorca, 2018.
    Published • 10.21125/edulearn.2018.1248
  16. Lucas, Ana; Dias, Diana. "KEY SKILLS TO BE AN ACCOUNTANT: THE GAP BETWEEN THE LEARNING OUTCOMES AND THE OPINION OF THE PRACTITIONERS ACCOUNTANTS". Paper presented in EDULEARN18, 10th annual International Conference on Education and New Learning Technologies, Palma de Maiorca, 2018.
  17. Lucas, Ana; Dias, Diana. "TRAINING ACCOUNTING STUDENTS TO ACT ETHICALLY: THE BALANCE BETWEEN ACADEMIC KNOWLEDGE AND SOFT SKILLS". Paper presented in ICERI2017, 10th annual International Conference of Education, Research and Innovation., Sevilha, 2017.
    Published
  18. Lucas, Ana; Dias, Diana. "ACADEMIC QUALIFICATIONS ON THE CERTIFIED PUBLIC ACCOUNTANT PROFESSION". Paper presented in ICERI2017, 10th annual International Conference of Education, Research and Innovation, Sevilha, 2017.
    Published
  19. Martins, Ana. "Empreendedorismo na atividade de contabilidade em perspetiva: um estudo de caso dos alunos de uma IES privada". 2016.
  20. Martins, Ana. "Técnicos Oficiais de Contas: um estudo de caso sobre formação contínua". 2015.
Journal article
  1. Ana Lucas Martins; Ana Ramires. "Directions for Management in Small and Medium Hotels and Restaurants Companies". (2022):
    Accepted
  2. Lima Santos, Luís; Conceição Gomes; Cátia Malheiros Ferreira; Ana Lucas Martins. "Impact Factors on Portuguese Hotels’ Liquidity". Journal of Risk and Financial Management (2021): https://www.mdpi.com/1911-8074/14/4/144.
    10.3390/jrfm14040144
  3. Lucas, Ana; Santos, Luís Lima. "ETHICS IN THE ACCOUNTING PROFESSION: A GENDER AND AGE COMPARATIVE STUDY". SWS Journal of Social Sciences and Art (2019): https://ssa.sgemworld.at/index.php/ssa/article/view/ssa2019.1.07.lucas/8.
    Published • https://doi.org/10.6084/m9.figshare.9273251
Magazine article
  1. Ana Lucas; Pires, A.; Barros, I.; Monteiro, L.. Corresponding author: Ana Lucas. "O combate à fraude e evasão fiscais em sede do imposto sobre o valor acrescentado em Cabo Verde", Revista Contabilista, 2022, https://en.calameo.com/read/0003249817622ff91ccb9.
  2. Ana Lucas Martins; Djamilson Semedo; Euridice Costa; Natalina Luz. "O Sistema Fiscal Caboverdiano: Evolução, Reformas e Estrutura Atual", Revista Contabilista , 2022
  3. Lucas, Ana; Veiga, Edna; Medina, Adilson. Corresponding author: Lucas, Ana. "O Regime Especial das Micro e Pequenas Empresas (REMPE) em Cabo Verde", Revista Contabilista , 2021
  4. Ana Lucas; Patricia Costa. Corresponding author: Ana Lucas. "A aplicação do modelo de avaliação de desempenho nas pequenas e médias empresas", Revista Contabilista , 2021, https://en.calameo.com/read/000324981b0aa2a168dbf.
  5. Lucas, Ana; Vera Pinto. "A desmaterialização da informação e a desburocratização nas operações declarativas. Mito ou Realidade?", Revista Contabilista , 2020
  6. Lucas, Ana; Vera Pinto. "A globalização da contabilidade, a desmaterialização da informação e a geração milénio: estará o ensino da contabilidade preparado para a mudança?", Revista Contabilista , 2020
  7. Lucas, Ana; Rodrigues, Maria Albertina. "Real Estate: do reconhecimento à mensuração", Revista Contabilista, 2017
  8. Lucas, Ana. "Contabilidade de Gestão nas Administrações Públicas: a Norma de Contabilidade Pública 27 do SNC-AP", Revista Contabilista, 2016
Thesis / Dissertation
  1. Martins, Ana Cristina da Silva Ramos Lucas; Lucas, Ana. "Competências chave no acesso e na profissão de Contabilista". PhD, Universidade Europeia, 2020. http://hdl.handle.net/10400.26/32586.
  2. Martins, Ana Cristina da Silva Ramos Lucas. "Valor relevante da apresentação dos ativos não correntes detidos para venda e unidades operacionais descontinuadas". Master, 2013. http://hdl.handle.net/10437/4739.

Other

Other output
  1. TRAINING ACCOUNTING STUDENTS TO ACT ETHICALLY: THE BALANCE BETWEEN ACADEMIC KNOWLEDGE AND SOFT SKILLS. 2017. Ana Lucas; Diana Dias. https://doi.org/10.21125%2Ficeri.2017.1555.
    10.21125/iceri.2017.1555
  2. ACADEMIC QUALIFICATIONS ON THE CERTIFIED PUBLIC ACCOUNTANT PROFESSION. 2017. Ana Lucas; Diana Dias. https://doi.org/10.21125%2Ficeri.2017.1640.
    10.21125/iceri.2017.1640
Distinctions

Award

2021 Honorable Mention
ITC 2021 XIII International Tourism Congress, Portugal
2019 Best Presenter Award
SGEM World Science GmbH, Austria