Identification
Personal identification
- Full name
- Lúcia Rodrigues
Citation names
- Rodrigues, Lúcia
- Rodrigues, L.L.
Author identifiers
- Ciência ID
- E714-A083-84D7
- ORCID iD
- 0000-0003-0859-0853
- Google Scholar ID
- https://www.scopus.com/cto2/main.uri?ctoId=CTODS_1183975321&authors=8840649000&origin=AuthorNamesList
- Researcher Id
- H-3952-2019
Email addresses
- lrodrigues@eeg.uminho.pt (Professional)
Telephones
- Fax
-
- 253676375 (Professional)
- Telephone
-
- 253604559 (Professional)
Addresses
- Universidade do Minho, Escola de Economia e Gestão. Universidade do Minho, Escola de Economia e Gestão, Gualtar, 4710-035, Braga, Braga, Portugal (Professional)
Websites
- https://www.eeg.uminho.pt/pt/_layouts/15/UMinho.PortaisUOEI.UI/Pages/userinfo.aspx?p=1344 (Professional)
- https://scholar.google.pt/citations?user=_CD1bVIAAAAJ&hl=pt-PT (Scholar)
Knowledge fields
- Social Sciences - Economics and Business - Business and Management
- Social Sciences - Economics and Business - Business and Management
Languages
Language | Speaking | Reading | Writing | Listening | Peer-review |
---|---|---|---|---|---|
English | Advanced (C1) | Advanced (C1) | Advanced (C1) | Advanced (C1) | |
French | Intermediate (B1) | Advanced (C1) | Intermediate (B1) | Intermediate (B1) | |
Spanish; Castilian | Advanced (C1) | Advanced (C1) | Intermediate (B1) | Advanced (C1) | |
Portuguese | Advanced (C1) | Advanced (C1) | Advanced (C1) | Advanced (C1) |
Education
Degree | Classification | |
---|---|---|
2006 - 2006/03/03
Concluded
|
Management (Título de Agregado)
Universidade do Minho, Portugal
|
Aprovado |
1998/07/07
Concluded
|
PhD Business Administration, specialization in Accounting (Doutoramento)
Universidade do Minho, Portugal
|
Aprovada com disntinção e louvor |
1990/04/06
Concluded
|
Master in Econmics (Mestrado)
Major in Business Economics
Universidade do Porto, Portugal
|
Very Good |
Affiliation
Teaching in Higher Education
Category Host institution |
Employer | |
---|---|---|
2017/07/13 - Current | Full Professor (University Teacher) | Universidade do Minho, Portugal |
Projects
Grant
Designation | Funders | |
---|---|---|
2013/12 - 2015/06 | Sustainable competitiveness of SMEs in turbulent economic and social environments - a network approach
PIRSES-GA-2010-268665
|
European Commission |
2007/10 - 2011/06 | Voluntary Disclosure of Intangibles: A Challenge to Business Reporting | Fundação para a Ciência e a Tecnologia, I.P. |
2005/01 - 2008/06 | The Adoption of Double Entry Bookkeeping in Public Administration in Portugal: The case of the Royal Treasury (1761-1842) | Fundação para a Ciência e a Tecnologia, I.P. |
Contract
Designation | Funders | |
---|---|---|
2002/05/05 - 2005/02/01 | School Of Commerce of Lisbon: First School of Commerce funded by the State?
OCC
Invited Scientist Fellow
|
Concluded
|
Outputs
Publications
Book |
|
Book chapter |
|
Journal article |
|
Activities
Supervision
Thesis Title Role |
Degree Subject (Type) Institution / Organization |
|
---|---|---|
2018/09/01 - Current | O princípio da eficiência em contabilidade pública: a alocação de recursos públicos para a geração de educação e saúde nos
Estados brasileiros
Co-supervisor
|
PhD in Accounting (PhD)
Universidade do Minho, Portugal
|
2015/09/01 - Current | The process of acceptance, design and implementation of an ABC system: an interventionist case in a Portuguese company
Co-supervisor
|
|
2013/09/01 - Current | Closing doors (1780-1813): the liquidation process at General Company of Pernambuco and Paraíba
Co-supervisor
|
PhD in Accounting (PhD)
Universidade de São Paulo, Brazil
|
2012/09/01 - Current | A criação da Associação dos Técnicos Oficiais de Contas (ATOC) e a oficialização da profissão em Portugal
Supervisor
|
PhD in Accounting (PhD)
Universidade do Minho, Portugal
|
2012/09 - Current | Corporate Social Responsibility Disclosure: Global Financial Crisis, Corporate Governance and Firm Characteristics
Supervisor
|
PhD in Accounting (PhD)
Universidade do Minho, Portugal
|
2011/09/01 - Current | The moral competence of the Portuguese Certified Accountants
Co-supervisor
|
Phd in Accounting (PhD)
Universidade do Minho, Portugal
|
2011/09/01 - Current | O exercício profissional e a educação contábil: o caso do Conselho Federal de Contabilidade do Brasil
Co-supervisor
|
PhD in Accounting (PhD)
Universidade do Minho, Portugal
|
2010/09/01 - Current | Transparência na Prestação de Contas das Fundações: abordagem teórica e empírica
Co-supervisor
|
PhD in Management, Specialization in Accounting (PhD)
Universidade do Porto, Portugal
|
2010/09/01 - Current | Contabilidade e Relato dos Intangíveis: Análise das Empresas Cotadas na BM&FBOVESPA
Co-supervisor
|
PhD in Accounting (PhD)
Universidade do Minho, Portugal
|
2007/09/01 - Current | Essays on Risk Reporting by Portuguese Companies
Co-supervisor
|
PhD in accounting (PhD)
Universidade do Minho, Portugal
|
2006/09/01 - Current | Constituents’ Perceptions on the roll-out of IFRS model by unlisted non-financial companies in Portugal
Co-supervisor
|
PhD in Accounting (PhD)
Universidade do Minho, Portugal
|
2005/09/01 - Current | Contabilidade de Instrumentos Derivados. Estudo da informação divulgada pelas empresas portuguesas
Co-supervisor
|
PhD in Accounting (PhD)
Universidade do Minho, Portugal
|
2005/09/01 - Current | Factores Determinantes de la Implementación del Cuadro de Mando Integral en Organizaciones Públicas y Privadas Portuguesas
Co-supervisor
|
PhD in Accounting (PhD)
Universidade de Santiago de Compostela, Spain
|
2003/09/01 - Current | A Contabilidade de Gestão e o Custeio Baseado em Actividades nas grandes Empresas Portuguesas
Supervisor
|
PhD in Business Administration (PhD)
Universidade do Minho, Portugal
|
2003/09 - Current | Towards a better understanding of the reporting of intangible assets and intellectual capital: Portuguese evidence
Co-supervisor
|
PhD in Accounting (PhD)
Universidade do Minho, Portugal
|
2002/09/01 - Current | Accounting Change in Central Government: The Institutionalization of Double-entry Bookkeeping at the Portuguese Royal Treasury:
1761-1777
Co-supervisor
|
PhD in Business Administration (PhD)
Universidade do Minho, Portugal
|
2001/09/01 - Current | Essays on Corporate Social Responsability and Disclosure
Supervisor
|
PhD in Business Administration (PhD)
Universidade do Minho, Portugal
|
2000/09/01 - Current | Accounting for Financial Instruments. Empirical Evidence from Europe
Supervisor
|
PhD in Business Administration (PhD)
Universidade do Porto, Portugal
|
1999/09/01 - Current | Long- Lived Port Inventories: Essays on Financial Accounting Measurement and Recognition
Supervisor
|
PhD in Business Administration (PhD)
Universidade do Porto, Portugal
|
1999/09/01 - Current | Um Modelo Dual de Análise, Avaliação e Relato do Valor Intangível – O Caso das Telecomunicações Móveis em Portugal
Supervisor
|
PhD in Business Administration (PhD)
Universidade do Minho, Portugal
|
1999/09/01 - Current | Proposta de Relato e Medida do Goodwill Gerado Internamente pelo Capital Humano Organizacional
Supervisor
|
PhD in Business Administration (PhD)
Universidade do Minho, Portugal
|
1998/09/01 - Current | O Goodwill nas Contas Consolidadas: Uma Análise dos Grupos Não Financeiros
Co-supervisor
|
PhD in Management (PhD)
Universidade de Coimbra, Portugal
|
2014/09/01 - 2019/09/01 | Accounting, control and accountability in specific settings: evidence from the 'Free Africans' tutelage system in Brazil
Co-supervisor
|
PhD in Accounting (PhD)
Universidade do Minho, Portugal
|
2015/09/01 - 2019/04/03 | Instrumentos financeiros e propriedades de investimento a justo valor: divulgação e seus determinantes nas empresas cotadas
Co-supervisor
|
PhD in aAccounting (PhD)
Universidade de Aveiro, Portugal
|
Event organisation
Event name Type of event (Role) |
Institution / Organization | |
---|---|---|
2005/09/09 - 2005/09/12 | Convenor of the Fourth Accounting History International Conference, in Braga in 2005 (2005/09/09 - 2005/09/12)
Congress (President of the Organising Committee)
|
Universidade do Minho, Portugal |
Association member
Society Organization name | Role | |
---|---|---|
2017/10/01 - Current | European Public Sector Accounting Standards (EPSAS) Working Group of Eurostat. | REpresentative of the Portuguese Accounting Standards Setter |
2014/01/01 - Current | President of Financial Accounting Group of the Portuguese Chartered Accountants. | President |
2017/01/01 - 2020 | Book Review Editor, European Accounting Association | Editor |
2010/01/01 - 2018/01/01 | President of the Accounting History Commission of Portuguese Chartered Accountants Associat | President |
2013/01/01 - 2016/01/01 | Trustees Board of the Academy of Accounting Historians | Member |
2009/01/01 - 2015/01/01 | Management Board of the European Accounting Association (2009-2015) (elected from Portuguese peers to represent Portugal) | Member |
2009/01/01 - 2012/01/01 | Management Committee, European Accounting Association (2009-2012), elected from European peers. | Member |
Committee member
Activity description Role |
Institution / Organization | |
---|---|---|
2019/02/15 - Current | Stakeholders Reporting Committee of the European Accounting Association
Member
|
European Accounting Association, Belgium |
2017/10/01 - Current | I have represented Portugal on the -Accounting Regulatory Committee of the EU.
Member
|
|
2017/10/01 - Current | Representative of Portugal on European Financial Reporting Advisory Group – Consultative Forum of Standards Setters (EFRAG
- CFSS)
Member
|
|
2017/10/01 - Current | Comissão de Normalização Contabilística -Portuguese Accounting Standards Setter
President / Vice-president
|
|
2017/10/01 - Current | Public Sector Accounting Standards Committee - Portuguese Accounting Standards Setter
Coordinator
|
|
2017/04/04 - Current | EFRAG (European Financial Reporting Advisory Group) Academic Panel
Member
|
European Financial Reporting Advisory Group, Belgium |
2009/01/01 - Current | I have been a member of the Portuguese accounting standards setting body (Comissão de Normalização Contabilística-CNC) since
2009. I represented the Portuguese Chartered Accountants Association (Ordem dos Contabilistas Certificados-OCC) on that body
until 2017. From 2017 onwards, I was selected as one of a group of five people of recognized merit to be a member of the CNC.
Member
|
Conference scientific committee
Conference name | Conference host | |
---|---|---|
2005/09/09 - 2005/09/12 | the Fourth Accounting History International Conference, in Braga in 2005 | Accounting History journal and the University of Minho |
Consulting
Activity description | Institution / Organization | |
---|---|---|
2012/06/01 - 2012/06/06 | Accounting for Derivatives in The Public Sector | Tribunal de Contas, Portugal |
2010/01/01 - 2011/01/01 | Portuguese Court Auditors: Accounts consolidation of Portuguese Health Care System | Tribunal de Contas, Portugal |
Evaluation committee
Activity description Role |
Institution / Organization | Funding entity | |
---|---|---|---|
2015/03/01 - 2015/06/01 | Austrian Science Fund (a research organization such as the US National Science Foundation (NSF) or the Research Councils in
Great Britain), Hertha Firnberg Programme (Hertha Firnberg Programme aims to provide generous financial support during the
postdoc-phase to highly qualified female scientists of any scientific discipline at the start of their scientific careers
or on its resumption following maternity leave), 2015; 2016.
Evaluator
|
||
2014/05/01 - 2014/06/01 | University of Pisa: I was invited by the Rector of the University to be part of the panel who granted the Galileo Galilei
Prize for Science, Economia Aziendal (Business Economics), 2014;
Evaluator
|
Università degli Studi di Pisa | |
2013/04/01 - 2013/06/01 | Czech Science Foundation – the main public funding agency in the Czech Republic supporting all areas of basic scientific research,
2013.
Evaluator
|
||
2013/04/01 - 2013/04/01 | Portuguese Foundation for Science and Technology (Fundação para a Ciência e Tecnologia - FCT): reviewer of grant applications for FCT Researcher, 2013, panel on Social Humanities (no project allocated) | Fundação para a Ciência e a Tecnologia |
Interview (newspaper / magazine)
Activity description | Newspaper / Forum | |
---|---|---|
2005/08/01 | I was interviewed as the First Editor of the Certified Accountants Association scientific journal: Contabilidade e Gestão – Portuguese Journal of Accounting and Management. | “TOC”, Revista da Câmara do Técnicos Oficiais de Contas |
2002/11/01 | Entreview, first time the accountants founded a research project, "Lisbon School of Commerce: First School to be founded by government? | evista “TOC”, Revista da Câmara do Técnicos Oficiais de Contas |
1999/10/01 | Entreview, accountants association magazine (main topic: I am the first woman to do a PhD in Accounting | Revista Eurocontas, Revista da Câmara do Técnicos Oficiais de Contas, Nº53, Ano VI, october de 1999 |
Journal scientific committee
Journal title (ISSN) | Publisher | |
---|---|---|
2016/01/01 - Current | Accounting Education (1468-4489) | Informa UK (Taylor & Francis) |
2005/01/01 - Current | Accounting History (1749-3374) | SAGE Publications |
2015/01/01 - 2020/06/01 | De Computis - Revista Española de Historia de la Contabilidad (1886-1881) | Asociacion Espanola de Contabilidad y Administracion de Empresas (AECA) |
2020/04/01 - 2020/04/05 | Accounting Auditing & Accountability Journal (0951-3574) | Emerald (MCB UP ) |
2020/01/01 - 2020/04/03 | Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad (2332-0753) | Informa UK (Taylor & Francis) |
2020/02/01 - 2020/03/05 | Journal of Accounting Education (0748-5751) | Elsevier |
2020/02/01 - 2020/02/05 | Accounting in Europe (1744-9499) | Informa UK (Taylor & Francis) |
2020/01/01 - 2020/02/03 | International Journal of Finance & Economics (1099-1158) | Wiley (John Wiley & Sons) |
2016/01/01 - 2020/02/01 | Accounting and Business Research (2159-4260) | Informa UK (Taylor & Francis) |
2019/01/01 - 2020/01/01 | Journal of Intellectual Capital | 1 |
2015/01/01 - 2020/01/01 | Accounting Education (1468-4489) | Informa UK (Taylor & Francis) |
2009/01/01 - 2020/01/01 | Journal of Cleaner Production (0959-6526) | Elsevier |
2019/01/01 - 2019/06/01 | Business History (1743-7938) | Informa UK (Taylor & Francis) |
2019/01/01 - 2019/06/01 | Sustainability Accounting Management and Policy Journal (2040-8021) | Emerald (MCB UP ) |
2019/01/01 - 2019/06/01 | Journal of International Accounting Research (1558-8025) | American Accounting Association |
2018/01/01 - 2019/06/01 | Asian Journal of Public Affairs (2382-6134) | National University of Singapore |
2017/01/01 - 2019/06/01 | Social Responsibility Journal (1747-1117) | Emerald (MCB UP ) |
2017/01/01 - 2019/06/01 | Management Decision (0025-1747) | Emerald (MCB UP ) |
2015/01/01 - 2019/06/01 | The British Accounting Review (1095-8347) | Elsevier |
2015/01/01 - 2019/06/01 | Corporate Governance An International Review (1467-8683) | Wiley (Blackwell Publishing) |
2019/01/01 - 2019/04/01 | Meditari Accountancy Research (1022-2529) | Emerald (MCB UP ) |
2017/01/01 - 2019/01/01 | International Journal of Climate Change Strategies and Management (1756-8692) | Emerald (MCB UP ) |
2016/01/01 - 2019/01/01 | European Accounting Review (1468-4497) | Informa UK (Taylor & Francis) |
2016/01/01 - 2019/01/01 | International Journal of Risk Assessment and Management (1741-5241) | Inderscience Enterprises Ltd. |
2016/01/01 - 2019/01/01 | Sustainability | |
2009/01/01 - 2019/01/01 | Accounting History (1749-3374) | SAGE Publications |
2008/01/01 - 2019/01/01 | Journal of Business Ethics (1573-0697) | Springer-Verlag |
2008/01/01 - 2019/01/01 | Critical Perspectives on Accounting (1095-9955) | Elsevier |
2017/01/01 - 2019 | Journal of Acounting and Public Policy | 2 |
2014/01/01 - 2018/01/01 | International Journal of Auditing (1099-1123) | Wiley (Blackwell Publishing) |
2012/01/01 - 2018/01/01 | Journal of Management & Governance (1572-963X) | Springer-Verlag |
2017/06/01 - 2017/12/01 | Managerial Auditing Journal (0268-6902) | Emerald (MCB UP ) |
Distinctions
Award
2019 | Top Peer Reviewer, Top peer reviewer in Economics and Management
Publons, United Kingdom
|
2019 | Top Peer Reviewer, Top peer reviewer in Cross-Field, Setembro 2019 |
2019 | Highly Commended in the 2019 Emerald Literati Awards
Alberta Emerald Foundation, Canada
|
2018 | Top Peer Reviewer, Top peer reviewer in Economics and Management
Publons, United Kingdom
|
2015 | Best paper Award Accounting History Review
Accounting History Review, United Kingdom
|
2014 | Best paper award -Premio Enrique Fernández Peña de Historia de la Contabilidad 2014
Asociación Española de Contabilidad y Administración de Empresas, Spain
|
2010 | 1st prize IPAI (Portuguese Internal Auditors Institute)
Instituto Português de Auditores - IPAI, Portugal
|
Other distinction
2017 | Medal of merit
Conselho Federal de Contabilidade, Brazil
|
2016 | Honorable mention - paper published in the Journal of Cleaner Production
Universidade do Minho, Portugal
|
2012 | Best paper Award -paper published in Accounting Organization and Society
Universidade do Minho, Portugal
|
2012 | Honorable mention -Paper published in Business History
Universidade do Minho, Portugal
|
2009 | 1st Award Luís Chaves de Almeida
Associação Portuguesa de Tecnicos da Contabilidade, Portugal
|
2008 | Best Paper Award - XVIII Workshop of the Portuguese Association of Accounting University Teachers
ADCES, Portugal
|
2005 | 1st Award Dr. Luís Chaves de Almeida
Associação Portuguesa de Tecnicos da Contabilidade, Portugal
|
2001 | 2nd Award Dr. Luís Chaves de Almeida
Associação Portuguesa de Tecnicos da Contabilidade, Portugal
|