Lúcia Lima Rodrigues
Biographic Data
| ID | 2461978 |
|---|---|
| NAME | Lúcia Lima Rodrigues |
| GIVEN NAMES | Lúcia Lima |
| FAMILY NAME | Rodrigues |
| SIGNATURE | RODRIGUES L L |
| AFFILIATIONS | University of Minho |
| ORCID | 0000-0003-0859-0853 |
| VERIFIED | Yes |
| TOTAL WORKS | 8 |
| TOTAL CITATIONS | 5 |
| WORKS AS AUTHOR | 8 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2009 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 2 |
Reasons for Bureaucracy in the Management of Portuguese Public Enterprise Hospitals – An Institutional Logics Perspective
There is widespread perception that bureaucracy is omnipresent in Portuguese health care management. This is despite bureaucracy being heavily deprecated. This paper addresses this dissonance by studying the Portuguese Public Enterprise Entity Hospitals context. It seeks to understand how a bureaucratic approach prevails. The study is based on document analysis and extends the Institutional Logics Perspective to the health care context. Three ins…
Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management
Factors Influencing Voluntary Disclosure in the Annual Reports of Portuguese Foundations
The aim of this paper is to examine the influence of Portuguese Foundation’s characteristics on their annual report disclosure practices. Data were collected from 142 Foundations in Portugal, which represents 50.9% of the Portuguese foundational sector. Supported by a Structural Equation Model (SEM), this study evaluates cause–effect relationship between Voluntary Disclosure, Board Structure, Organizations’ Characteristics and the existence of Au…
Institutional Change of Accounting Systems
This study combines Dillard et al.’s [(2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542] institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processes when a country adopts international accounting standards. For empirical support, we focus on the changes …
Accounting as a Technology of Government in the Portuguese Empire
This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact ‘practical action’ [Snook, S. A. (2000) Friendly Fire: The Accidental Shootdown of U.S. Black Hawks over Northern Iraq (Princeton, NJ: Princeton University Press)] at a distance in the Portuguese Empire. The study examines the development, application and enforcement of accounting rules under Portuguese imperialism i…
Public–private partnerships’
This paper proposes that we can learn from past experience how specific contexts can explain specific public–private interfaces and the corporate governance rules ascribed to them, and so inform debate about modern ventures of this type. To this end, the paper explores the ‘public–private partnership’ of the Portuguese Companhia Geral de Comércio de Pernambuco e Paraíba (CGPP – General Company of Pernambuco and Paraíba) founded in 1759 by the Pom…
Teachers as servants of state ideology
“Corporate governance regulations”
In 1754, Governor Francisco Xavier de Mendonça Furtado requested his brother, the Marquis of Pombal, obtain the King’s approval to establish a trading company in Brazil. The Governor sent his brother a draft of the proposed trading company’s by-laws. Its 27 paragraphs mimic the by-laws of the English East India Company and contain various provisions that may be described today as good “corporate governance regulations”. Later, the approved by-law…
Factors Influencing Voluntary Disclosure in the Annual Reports of Portuguese Foundations
The aim of this paper is to examine the influence of Portuguese Foundation’s characteristics on their annual report disclosure practices. Data were collected from 142 Foundations in Portugal, which represents 50.9% of the Portuguese foundational sector. Supported by a Structural Equation Model (SEM), this study evaluates cause–effect relationship between Voluntary Disclosure, Board Structure, Organizations’ Characteristics and the existence of Au…
Public–private partnerships’
This paper proposes that we can learn from past experience how specific contexts can explain specific public–private interfaces and the corporate governance rules ascribed to them, and so inform debate about modern ventures of this type. To this end, the paper explores the ‘public–private partnership’ of the Portuguese Companhia Geral de Comércio de Pernambuco e Paraíba (CGPP – General Company of Pernambuco and Paraíba) founded in 1759 by the Pom…
Teachers as servants of state ideology
“Corporate governance regulations”
In 1754, Governor Francisco Xavier de Mendonça Furtado requested his brother, the Marquis of Pombal, obtain the King’s approval to establish a trading company in Brazil. The Governor sent his brother a draft of the proposed trading company’s by-laws. Its 27 paragraphs mimic the by-laws of the English East India Company and contain various provisions that may be described today as good “corporate governance regulations”. Later, the approved by-law…
Public–private partnerships’
This paper proposes that we can learn from past experience how specific contexts can explain specific public–private interfaces and the corporate governance rules ascribed to them, and so inform debate about modern ventures of this type. To this end, the paper explores the ‘public–private partnership’ of the Portuguese Companhia Geral de Comércio de Pernambuco e Paraíba (CGPP – General Company of Pernambuco and Paraíba) founded in 1759 by the Pom…
Accounting as a Technology of Government in the Portuguese Empire
This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact ‘practical action’ [Snook, S. A. (2000) Friendly Fire: The Accidental Shootdown of U.S. Black Hawks over Northern Iraq (Princeton, NJ: Princeton University Press)] at a distance in the Portuguese Empire. The study examines the development, application and enforcement of accounting rules under Portuguese imperialism i…
Institutional Change of Accounting Systems
This study combines Dillard et al.’s [(2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542] institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processes when a country adopts international accounting standards. For empirical support, we focus on the changes …
Factors Influencing Voluntary Disclosure in the Annual Reports of Portuguese Foundations
The aim of this paper is to examine the influence of Portuguese Foundation’s characteristics on their annual report disclosure practices. Data were collected from 142 Foundations in Portugal, which represents 50.9% of the Portuguese foundational sector. Supported by a Structural Equation Model (SEM), this study evaluates cause–effect relationship between Voluntary Disclosure, Board Structure, Organizations’ Characteristics and the existence of Au…
Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management
Reasons for Bureaucracy in the Management of Portuguese Public Enterprise Hospitals – An Institutional Logics Perspective
There is widespread perception that bureaucracy is omnipresent in Portuguese health care management. This is despite bureaucracy being heavily deprecated. This paper addresses this dissonance by studying the Portuguese Public Enterprise Entity Hospitals context. It seeks to understand how a bureaucratic approach prevails. The study is based on document analysis and extends the Institutional Logics Perspective to the health care context. Three ins…
Political science (8 works) · Law (6 works) · Portuguese (6 works) · Business (5 works) · Economics (5 works) · Sociology (5 works) · Accounting (4 works) · Auditing, Earnings Management, Governance (4 works) · Politics (4 works) · Public relations (4 works)