Paula Gomes dos Santos

Paula Gomes dos Santos is a distinguished scholar with a Ph.D. in Management from the Universidade Lusíada de Lisboa. Her research focuses on Accounting, Audit, and Taxation, particularly in the context of public governance and financial sustainability. Dr. Santos has led several research projects funded by the Instituto Politécnico de Lisboa, investigating topics such as the financial sustainability of Portuguese subnational governments and the implementation of financial regulations. She has also been actively involved in organizing and participating in scientific events, serving on the scientific committees of international conferences and acting as a referee for conferences and journals. Dr. Santos has published extensively in international journals and conference proceedings, contributing significantly to the advancement of knowledge in her field.

Publications

Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector
Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector
Fábio Albuquerque, Paula Gomes dos Santos. © 2023. 322 pages.
To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there...
Recent Trends in Accounting Research: A Literature Review
Recent Trends in Accounting Research: A Literature Review
Fábio Albuquerque, Paula Gomes dos Santos. © 2023. 23 pages.
Accounting has been evolving to follow the latest developments in economic, political, social, and technological matters. Therefore, there is a need for researchers to also...
An Assessment of the Stakeholders' Participation and View in IPSASB Due Processes
An Assessment of the Stakeholders' Participation and View in IPSASB Due Processes
Paula Gomes dos Santos, Fábio Albuquerque, Maria Eugênia Paiva da Penha. © 2023. 17 pages.
Despite being an international reference, the majority of countries did not fully adopt international public sector accounting standards (IPSAS). Given the importance of due...
The Reporting of Non-Financial Information by SMEs: Assessing the Answers to the Project of the Revised Directive 2014/95/EU
The Reporting of Non-Financial Information by SMEs: Assessing the Answers to the Project of the Revised Directive 2014/95/EU
Fábio Albuquerque, Maria Albertina Barreiro Rodrigues, Paula Gomes dos Santos, Ana Morais. © 2022. 20 pages.
Until now, small and medium enterprises (SMEs) have largely been left out of non-financial information (NFI) disclosures. However, this will change significantly with the...
Sustainability Assessment of Portuguese Local Governments (2009 to 2017): Accounting Information and Public Governance
Sustainability Assessment of Portuguese Local Governments (2009 to 2017): Accounting Information and Public Governance
Paula Gomes dos Santos, Carla Martinho. © 2020. 25 pages.
Public governance must ensure financial sustainability. This investigation aims to assess Portuguese local governments financial sustainability as the ability to service the...