Delfina Gomes
Biographic Data
| ID | 6403543 |
|---|---|
| NAME | Delfina Gomes |
| GIVEN NAMES | Delfina |
| FAMILY NAME | Gomes |
| SIGNATURE | GOMES D |
| AFFILIATIONS | University of Minho |
| ORCID | 0000-0002-0151-4762 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 1 |
| AUTHOR COUNT | 3 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2014 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 1 |
Digital transformations in public sector accounting, auditing and accountability
Purpose This article introduces the Special Issue “Digital transformations in public sector accounting, auditing and accountability: palliative or panacea?” and examines how emerging technologies are reshaping public sector governance. It explores whether digitalisation functions as a palliative – providing temporary remedies to long-standing public sector inefficiencies – or as a panacea – offering sustainable solutions to enhance accountability…
Exploring tax-related sustainability reporting by electric utilities
This study examines tax-related sustainability reporting among electric utilities. Our sample consists of the 32 electric utilities included in the S&P Global Sustainability Yearbook 2022. A content analysis was conducted to examine their level of tax-related sustainability reporting. The concepts of isomorphism and diffusion underpin the interpretation of the findings. Two sources of coercive isomorphism are identified: the State, via Directive …
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…
Exploring tax-related sustainability reporting by electric utilities
This study examines tax-related sustainability reporting among electric utilities. Our sample consists of the 32 electric utilities included in the S&P Global Sustainability Yearbook 2022. A content analysis was conducted to examine their level of tax-related sustainability reporting. The concepts of isomorphism and diffusion underpin the interpretation of the findings. Two sources of coercive isomorphism are identified: the State, via Directive …
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…
Exploring tax-related sustainability reporting by electric utilities
This study examines tax-related sustainability reporting among electric utilities. Our sample consists of the 32 electric utilities included in the S&P Global Sustainability Yearbook 2022. A content analysis was conducted to examine their level of tax-related sustainability reporting. The concepts of isomorphism and diffusion underpin the interpretation of the findings. Two sources of coercive isomorphism are identified: the State, via Directive …
Digital transformations in public sector accounting, auditing and accountability
Purpose This article introduces the Special Issue “Digital transformations in public sector accounting, auditing and accountability: palliative or panacea?” and examines how emerging technologies are reshaping public sector governance. It explores whether digitalisation functions as a palliative – providing temporary remedies to long-standing public sector inefficiencies – or as a panacea – offering sustainable solutions to enhance accountability…
Accounting (2 works) · Accounting and Organizational Management (2 works) · Economics (2 works) · Law (2 works) · Political science (2 works) · Public Policy and Administration Research (2 works) · Accountability (1 works) · Audit (1 works) · Auditing, Earnings Management, Governance (1 works) · Business (1 works)