Rui Costa Robalo

Rui Costa Robalo holds a PhD in Business Sciences by Faculty of Economics at University of Porto (Portugal). He is associate professor at the School of Management and Technology of the Polytechnic Institute of Santarém (Portugal) and integrated member of the Center for Research in Accounting and Taxation at IPCA, located in Barcelos (Portugal). His teaching has covered various accounting subjects, namely management accounting, management control, financial accounting, nonfinancial reporting, and research methods in accounting and finance. He has supervised several internships of graduate and master students. He has also supervised research from master students, which has covered several topics. He has published research in national and international accounting journals and books. His current research focus on trends and developments in the accounting profession, mainly related with the roles of accountants in digitalization processes of accounting tasks and in nonfiancial reporting practices.

Publications

Tearing the Veil of Hegemonies: The Emancipatory Power of Accounting for Entrepreneurial Women in the Amazon
Tearing the Veil of Hegemonies: The Emancipatory Power of Accounting for Entrepreneurial Women in the Amazon
Juliene do Socorro e Silva Pereira, Àleff dos Santos Santana, Adriana Rodrigues Silva, Rui Manuel da Costa Robalo. © 2023. 24 pages.
This study aims to examine how the emancipatory power of accounting enables ruptures of hegemonies in the context of entrepreneurial women in the Amazon. The research applied the...
Extinction Accounting: An Analysis of Petrobras' Voluntary Disclosure
Extinction Accounting: An Analysis of Petrobras' Voluntary Disclosure
Bianca Moraes Fernandes, Adriana Rodrigues Silva, Risolene Alves Macena Araújo, Rui Costa Robalo. © 2023. 20 pages.
This chapter analyses the extinction accounting within Petrobras' integrated report and its sustainability report. To accomplish this, the authors have scrutinized the...
External vs. Internal Auditors in Prevention and Detection of Fraud: The Perception of Portuguese Tax Auditors
External vs. Internal Auditors in Prevention and Detection of Fraud: The Perception of Portuguese Tax Auditors
Rui Robalo, Sérgio Antunes da Silva. © 2019. 17 pages.
This chapter aims to analyze, from the perspective of tax inspectors, what appreciation these tax auditors have to the collaboration between external and internal auditors for...
Disclosure of Corporate Social Responsibility on the Websites of Portuguese Foundations
Disclosure of Corporate Social Responsibility on the Websites of Portuguese Foundations
Rui Robalo, Wilson Patrocínio. © 2019. 20 pages.
This chapter aims to assess how the Portuguese foundations manage and disclosure on their websites information on corporate social responsibility (CSR). The study performs the...