Rui Pedro Marques

• PhD in Computer Science
• Professor at University of Aveiro

This work focuses on issues typically encountered in organizations whose core business largely depends on ICT: continuous monitoring, continuous auditing, controlling and assessment of transactions risk. Organizations have been making efforts to implement methods and systems which enable them to increase reliability of their business and, simultane...

Nowadays there is a need for real-time awareness to assure conformity of organizational transactions to increase their reliability and to mitigate organizational risk. In this context, Continuous Assurance has assumed an important role as a management goal and in ensuring improved effectiveness of organizations. Some information systems already sup...

In a process-based organization, while actors perform their actions, multiple business transactions instances are running concurrently. Due to this raising complexity, during the business operation many risks may manifest when comparing the prescribed business transactions with its instances. The manifestation of a risk is a non-conformance behavio...

This paper aims to present a repository which has as main objective to store and manage data derived from internal control mechanisms. The proposed repository receives information about the execution of organizational transactions which were collected by internal control mechanisms in an ERP database, thereby constituting an important tool for cont...

The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source...

Stablecoins are crypto assets designed to maintain stable value by bridging fiat currencies and volatile crypto assets. Our study extends previous research by analyzing the instability and co-movement of major stablecoins (USDT, USDC, DAI, and TUSD) during significant economic events such as the COVID-19 pandemic and the collapses of Iron Finance,...

The present study aims to reflect on the challenges of higher education in building a sustainable future. The methodology used is based on a review of recent literature on the Sustainable Development Goals (SDGs) in higher education. The study demonstrates the delay in the introduction and objective implementation of the SDGs in the educational sys...

This study investigates the integration of Artificial Intelligence (AI) into Internal Control Systems (ICS) of organizations through a comprehensive bibliometric analysis. It aims to map the intellectual landscape and assess the impact of AI technologies on enhancing organizational governance and risk management. The analysis reveals that the adopt...

Continuous auditing assumes an increasingly important and proactive role in organizations, being required to continuous managing of risk, predict incidents, and analysis of integrated data, however with the massive production of data in real-time, it’s imperative to use technology to allow information to be produced and analyzed in a timely manner....

This research investigates the relationship between stablecoin usage and tax evasion. We present a model that includes variables related to transactions such as intensity, frequency, environment on-chain (P2P) vs. off-chain (IntraVasp), and company characteristics such as age, sector, and size. Our model was empirically tested using a logistic regr...

Artificial Intelligence (AI) is a topic that has been heard by many and fantasized about for decades. This study proposes a guide for semi-structured interviews to identifying AI in ERP systems in accounting functions. The guide presented in this study was tested by three different techniques, (1) internal testing, (ii) expert assessment and (iii)...

Change in business organizations often leads to suffering individuals. For organizations it remains difficult to find guidance on how to reduce this pain. Readiness for Change (RfC) in business contexts is a topic that is been gaining importance during the last decade, thus the purpose of this paper is to provide a Systematic Literature Review (SLR...

This book seeks to explore the transformative impact of emerging technologies on the accounting and finance sectors, with a specific focus on how innovations such as artificial intelligence and digital currencies can align with human-centric values like sustainability, corporate responsibility, and ethical governance. It provides a comprehensive an...

Purpose The purpose of this study is to identify the possible efficiency gains in using tokenization for the execution of public expenditure on governmental investments. Design/methodology/approach Through design science research methodology, the exploratory research produced a tokenized prototype in the blockchain, through the Ernst and Young Ops...

Welcome to the fourth edition of the International Conference in Accounting and Finance Innovation! We are thrilled to present this collection of papers and delve into the interesting topic of "New Trends in Accounting and Finance." In this rapidly evolving field, it is essential to stay ahead of the game and embrace innovative ideas that shape th...

This article aims to analyze the scientific production on the impact of new technologies, such as blockchain, big data and artificial intelligence, on the professional day-today of accountants, quantifying the articles published by year, title of origin, citation, journal impact, as well as identifying publications by author, affiliation, and count...

The significant transformations and advances attributed to the Era 5.0 require a comprehensive understanding of the current ramifications of the accounting discipline, along with the prospective difficulties and opportunities. This is pertinent not only in the context of industry, education, and society, but also in terms of labor relations and pro...

Over the past few years, there have been changes in tourist accommodation, whether through new investments or restructuring and upgrading existing tourist accommodation. We have witnessed a greater diversity in the offer of leisure facilities (conference rooms and spas, among others), the implementation of more sustainable measures, the introductio...

Change in business organizations often leads to suffering individuals. For organizations, it remains difficult to find guidance on how to reduce this pain. The purpose of this paper is to provide a Systematic Literature Review (SLR) on the topic of Readiness for Change (RfC) in business contexts, a topic that is been gaining importance during the l...

We are in an increasingly disruptive context, in an Era in which the world presents challenging and growing levels of uncertainty, unpredictability, and complexity. As a result, society is facing, at all levels and in all areas, more and more global challenges, challenging its stability and prosperity, whether at a technological, economic, social,...

To assess the financial statements of companies that invest in stablecoin, a digital representation of a fiat currency managed and backed by a blockchain, the auditor must collect evidence of transactions from the blockchain (on-chain) or from an off-chain ledger managed by an intermediary. This study aims to expand the understanding of such transa...

Purpose: Few studies in the literature address the success of enterprise Information Systems (IS) projects, namely focusing on how success is influenced by project management practices. This research studied the impact of ISO 21500/PMBOK processes on the success of IS projects, aiming to contribute to a better understanding of management practices...

The concept of sustainable development (SD) was introduced in the “Our Common Future” report, launched in 1987, which influenced the emergence of many studies related to the role played by organizations as actors supporting SD. SD is a consolidated concept; however, since 1987, many political, social, and natural events have occurred on our planet,...

As a result of the increasing demand on the credibility of the financial information disclosure, internal auditing has been playing an increasingly important role in organizations. Currently, there is a need to ensure the compliance of organizational transactions in real time in order to increase the reliability of the information and to reduce ris...

The development of the non-profit sector (NPS) in Portugal has been gaining relevance in recent times, particularly in the form of institutions whose purpose is to broaden and increase the response to the needs of the most needy and socially vulnerable citizens. The financing of Portuguese non-profit sector entities is essentially made up of income...

The social economy (SE) has emerged as an interesting alternative for dealing with social problems. However, there are some concerns related to the abilities of these institutions regarding accountability. Thus, the present work aimed to determine if private social solidarity institutions (IPSS) are prepared to meet management requirements by incre...

Given the extreme importance of improving the accountability of private social solidarity institutions (IPSS), both for reasons of legal compliance and for reasons of improving legitimacy and notoriety among their stakeholders, in order to be accountable to them and in order to maintain their sustainability, this article aims to present a framework...

This chapter presents the results of the exploratory study regarding the profile of local residents and visitors of the Historical Villages of Portugal Network (nHVP). This network integrates 12 villages located in low density territories in the center of Portugal. It is important to conduct this study in order to conceive strategies and policies t...

This paper presents part of a research project on the use of information technology by students and teachers to communicate with each other in online community contexts of higher education institutions. The part of this project which investigated whether the number of messages exchanged, and the effort required to process them are a source of commu...

Objetivos do projeto O projeto “TheoFrameAccountability - Theoretical framework for promotion of accountability in the social economy sector: the IPSS case” (https://www.tfa.pt/), tem como objetivos: • a criação de uma framework de indicadores que fornecerá às IPSS (Instituições Particulares de Solidariedade Social) e às partes interessadas uma fer...

Maturity models help companies verify whether their maturity goal has been reached and point out some instruments that can be used to reach their desired maturity levels. Furthermore, if the organization's goal is to improve their organizational performance and competitiveness, then it is crucial to use ERP (enterprise resource planning) systems to...

Blockchain technology, smart contracts, and asset tokenization have relevant implications for the auditing environment. This paper evaluates the current stage of blockchain application in auditing, analyzing scientific publications and identifying the impact of what is already a reality and the potential effects of its improvements in audit profess...

The Social Economy (SE) emerges as an interesting alternative to deal with social problems that often cannot be met by the services provided by the State. However, one of the concerns relates to the ability of these institutions to meet the demands of stakeholders concerning accountability. In this sense, the present work aimed to determine if the...

Social Economy institutions seek to provide answers to social problems, given that they naturally have a socially responsible mission. This study aims to answer the research question: how sustainable practices, namely environmental behaviour, have been adopted by Portuguese Private Social Solidarity Institutions (IPSS) with the purpose of contribut...

Given the extreme importance of improving the accountability of Private Social Solidarity Institutions (IPSS), both for reasons of legal compliance (hard law) and for reasons of improving legitimacy and notoriety among their stakeholders (soft law), this paper aims to present a framework designed under a more comprehensive research project, for the...

PREFACE The second edition of ICAFI was dedicated to the reflection on Accounting, Finance and Technologies in Learning Organization. This was the specific challenge of the 2021 conference edition, and different and complementary perspectives on this theme were sought from multidisciplinary fields. Thus, in the second edition of ICAFI 2021, we got...

Recently, the communication paradigm has been changing in society in the higher education context because of the ease of access to the Internet and the high number of mobile devices. Thus, universities have increased their interest in accepting different and sophisticated communication technologies to improve student participation in the educationa...

Resumo Com o objetivo de aumentarem a eficácia e a eficiência dos procedimentos de auditoria e, naturalmente o seu desempenho, os auditores tiveram necessidade de adotar determinadas ferramentas tecnológicas de suporte à auditoria. Com a adoção destas ferramentas, os auditores conseguem acompanhar o volume, a variedade e a complexidade dos dados...

The development of blockchain technology and some of its peculiarities such as smart contracts and asset tokenization have important implications in the auditing environment. This paper aims to evaluate the current stage of blockchain technology application on auditing area, analyzing scientific publications since the emergence of this distributed...

This chapter presents a technological solution adopted within the scope of a comprehensive project, PLowDeR – Framework for Analysis of the Economic and Social Impact of Tourist Activities in Low Density Territories: the Case of Historical Villages of Portugal. The main objective of the project is to develop and implement a digital platform which s...

The Portuguese Historical Villages (AHP) are unique due to their specific features, singular rural heritage, existing asymmetries, and the financial challenges faced by their municipalities and surrounding environment. This work was carried out within the scope of the Project “PLowDeR—Framework para Análise do Impacto Económico e Social das Ativida...

The 12 historical villages of Portugal (HVP) present a set of distinctive characteristics—history, culture, and heritage—that enable the creation of a common identity. These villages, located in “low-density territories,” registered the effects of human desertification, enhanced by its interiority and desertification. With this scenario, a sustaina...

This book tackles the question of how tourism development and suitable policies can be used to promote sustainable development in Low-Density Territories (LDTs). The respective chapters, written by prominent experts, identify the problems associated with LDTs; highlight the comparative advantages of these territories with regard to tourism; propose...

Information Systems and Technologies for Auditing has been a research topic in Information Systems since the 1970s. A relevant contribution to that was the recommendation created by AICPA (American Institute of Certified Public Accountants) in 1979, on Computer-assisted Audit Techniques’ use (AICPA, 1979). Several papers on the use of Computer-Assi...

In the current organizational context, in which there is a fierce competitiveness and a constant need for more timely, relevant, and reliable information to support the decision making and achieve the strategic and operational objectives, Continuous Assurance has assumed an important role as a management goal and in ensuring improved effectiveness...

The first edition of ICAFI was dedicated to the reflection on Business Innovation and Digital Transformation. This was the specific challenge of our 2020 conference, and different and complementary perspectives on this theme were sought from multidisciplinary fields. From standardization to sustainability and digital transformation, among a wide ra...

Mobile cloud computing is a concept that has been gaining popularity, resulting from the synergistic integration of cloud computing and mobile computing with the goal of minimizing some of the limitations inherent in mobile computing (bandwidth, storage, autonomy, etc.) and giving greater plasticity to the services of the cloud computing providers....

The current digital transformation may impact on the economic and social aspects of entities of the social economy and on the practices of accountability. The accountability is, in some cases, a mandatory requirement for those entities and an element of recognized merit for the good management. This paper aims to present a component developed in a...

Modelos de maturidade são mecanismos que auxiliam as empresas a verificar se o seu objetivo final de maturidade foi atingido, e, acima de tudo, indicar os instrumentos que podem ser utilizados para alcançar os níveis de maturidade desejados. Além disso, se o objetivo da organização for também melhorar o desempenho organizacional e aumentar a compet...

It presents a technological component developed in a context of a more comprehensive project. This component includes a digital platform that supports the operationalization of a framework, which is composed by indicators capable to assess the financial, social and economic impact of the social economy sector. In addition, the work helps the entiti...

This paper presents a technological component developed in a context of a more comprehensive project, in the context of Private Institutions for Social Solidarity (IPSS) in Portugal. This component includes a digital platform that supports the operationalization of a framework, which is composed by a set of indicators capable to assess the financia...

Resumo — Modelos de maturidade são mecanismos que auxiliam as empresas a verificar se o seu objetivo final de maturidade foi atingido, e, acima de tudo, indicar os instrumentos que podem ser utilizados para alcançar os níveis de maturidade desejados. Além disso, se o objetivo da organização for também melhorar o desempenho organizacional e aumentar...

De forma a aumentarem a eficácia e a eficiência dos procedimentos de auditoria e diminuírem o risco de auditoria, os auditores têm vindo a adotar um conjunto de ferramentas tecnológicas que permitem ter um melhor desempenho. Este estudo pretende comparar a utilização de ferramentas informatizadas que são utilizadas pelos Revisores Oficiais de Conta...

In the context of new public management, public administration must be alert to the increasing needs of citizens, providing public organizations with efficient management systems in order to rationalize the financial resources and disseminate transparent and accurate economic and financial information to further assess the organizational performanc...

Este manual resulta do desenvolvimento do projeto de investigação “PLowDeR - Framework para Análise do Impacto Económico e Social das Atividades Turísticas nos Territórios de Baixa Densidade: o Caso das Aldeias Históricas de Portugal”, com a referência CENTRO-01-0145-FEDER-023984 suportado pelo orçamento do Programa Operacional Regional do Centro n...

O Interior de Portugal é caracterizado por ter territórios de baixa densidade populacional, com fracas vias de comunicação, escassos serviços públicos e privados, uma dinâmica económica débil e reduzida capacidade para atrair investimentos que ajudem a fixar as populações, quando comparado com o Litoral. A sustentabilidade a curto, médio e longo pr...

The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of acti...

The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of acti...

In order to detect evidence of fraud effectively, it is essential for the auditor to be aware of new and differentiated methods. Thus, the auditor can identify and assess the risks of material misstatement so that auditing is as reliable as possible. In this sense, the relevance of the application of the Benford's Law arises in order to demonstrate...

Considering the growing number of students accessing the Internet through mobile devices, universities have been increasingly interested in accepting new communication technologies in the teaching context, enhancing the digital transformation of these institutions. Thus, it becomes relevant to have instruments that allow the characterization of the...

Este trabalho faz parte de um projeto mais abrangente, cujo objetivo é desenvolver uma plataforma que dê suporte à operacionalização de uma framework de indicadores, para avaliar o impacto financeiro, social e económico do setor da economia social, promovendo, desta forma, a sua accountability. Além disso, o trabalho pretende auxiliar as instituiçõ...

This work is part of a more comprehensive project whose objective is to develop a platform which supports the operationalization of a framework of indicators to evaluate the financial, social and economic impact of the social economy sector, thus promoting its accountability. In addition, the work intends to assist the institutions of this sector i...

Considering the growing number of students accessing the Internet through mobile devices, universities have been increasingly interested in accepting new communication technologies in the teaching context, enhancing the digital transformation of these institutions. Thus, it becomes relevant to have instruments that allow the characterization of the...

The Historical Villages of Portugal network (nHVP) integrates 12 historical villages of the Central Region of Portugal with a set of distinctive characteristics: history, culture and heritage. These villages, located in ‘low density territories’, registered the effects of human desertification, enhanced by its interiority and desertification. This...

Objective and research question: As the use of communication technologies (CT) between students and teachers is a major issue for higher education institutions, a study was carried out with the objective to know: which tasks and situations students and teachers use CT for; if the expectations about the use of CT are similar between students and tea...

Os auditores, com o objetivo de aumentarem a eficácia e a eficiência dos procedimentos de auditoria e, consequentemente, o seu desempenho, tiveram necessidade de adotar determinadas ferramentas tecnológicas de suporte à auditoria. Assim, este estudo pretende identificar que ferramentas informatizadas são utilizadas pelos Revisores Oficiais de Conta...

A Lei de Benford permite identificar indicíos de manipulação de números, pelo que pode ser utilizado como técnica de apoio ao auditor na identificação de indícios de fraude. Atendendo a este facto, pretende-se avaliar o comportamento de 27.058 empresas portuguesas procurando dar resposta a questões como “As rúbricas das demonstrações financeiras se...

Auditors, in order to increase the effectiveness and efficiency of audit procedures and, consequently, their performance, have had to adopt technological tools to support auditing. Thus, this study intends to identify which computerized tools are used by the Portuguese Statutory Auditors, and reveals the tasks in which those tools are used. In orde...

Considering the application of the Benford’s Law in the identification of manipulated numbers and, therefore, its application as a technique to support the auditor in the identification of evidence of fraud, this study intends to evaluate the behavior of 27.058 Portuguese companies seeking to answer questions such as "Do the financial statement hea...

In Portugal, in order to make the management of public resources more accountable, regulations on financial disclosure have emerged. Currently, the Private Institutions of Social Solidarity, through the Decree-Law No. 172-A/2014, are required to publish the financial reporting on their websites from 2016. Given the diffusion of innovations and the...

This chapter aims to systematically review the literature on modernization and accountability practice in the social economy. The collection of bibliography to support this systematic review was made in several scientific databases, only considering documents written in English. The criteria for researching the documents used in the development of...

The social economy sector (SES) faces pressures for greater accountability to their funders, users, and citizens, and a growing need to report good practices in the social, economic, and financial impact that they have on the community. However, these entities often face difficulties related to the lack of an accounting framework that allows them t...

The Social Economy Sector (SES) emerged in a context of crisis and degradation of conditions. This sector is made up of a group of private entities, duly organized, with autonomy and freedom, which are created to satisfy the needs of the stakeholders, through the provision of goods and services, ensuring their financing. These entities share some c...

Mobile cloud computing is a concept that has been gaining popularity, resulting from the synergistic integration of cloud computing and mobile computing with the goal of minimizing some of the limitations inherent in mobile computing (bandwidth, storage, autonomy, etc.) and giving greater plasticity to the services of the cloud computing providers....

WICTA’2019 - 6th edition of Special Interest Group on ICT for Auditing Submission: https://easychair.org/conferences/?conf=cisti2019workshops Call for Papers We are pleased to invite the academic and business community to submit their papers to WICTA'2019 (6th edition of Special Interest Group on ICT for Auditing), to be held at Instituto Superior...

Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to...

The editors hope that this book may contribute to discuss auditing challenges, to identify opportunities and to present solutions and case studies. By doing so, we believe that this discussion is important and has an impact on the academic world, on supervisors, and on other professionals, as all of them expect that auditing may provide increasingl...

In the current organizational context, in which there is a fierce competitiveness and a constant need for more timely, relevant, and reliable information to support the decision making and achieve the strategic and operational objectives, continuous assurance has assumed an important role as a management goal and in ensuring improved effectiveness...

O trabalho apresentado neste artigo é desenvolvido no âmbito de um projeto mais abrangente, PLowDeR, cujo objetivo é desenvolver, implementar e dar continuidade a uma plataforma digital que dê suporte à operacionalização de uma framework de indicadores, para avaliar o impacto da rede Aldeias Históricas de Portugal nos territórios de baixa densidade...

The work presented in this paper is developed within the scope of a comprehensive project, PLowDeR, whose main objective is to develop and implement a digital platform which supports the operationalization of a framework of indicators to evaluate the impact of the Aldeias Históricas de Portugal network in low density territories. This operationaliz...

The audit procedures are increasingly supported by the use of computer tools, especially in data extraction and analysis procedures. Computer Assisted Audit Tools and Techniques (CAATT) are examples of tools used for this purpose, but many other software programs are used to support audits. Considering this growing use of computer tools to support...

Considering the need for organizations to keep their business processes controlled, consistent and reliable, and their strong dependence on ERP systems, it is crucial that the control is embedded in these systems, improving the operational efficiency, increasing security and credibility, and consequently contributing to the strengthening of the int...

Atendendo ao papel que a auditoria interna pode ter no controlo e eficiência dos processos, reduzindo custos, o estudo aqui apresentado tem como objetivo principal compreender qual a influência da auditoria interna no grau de endividamento dos municípios. Para o efeito, partindo de uma amostra de municípios composta pelos mais endividados e menos e...