R&D Institutions

Resultado da avaliação 2007 na área de Economia e Gestão

Unidade de I&D

Centro de Investigação em Contabilidade e Fiscalidade (CICF) [ECO-Norte-Barcelos-4043] visitada em 25/09/2008

Classificação: Good

Comentários do painel de avaliação
Sobre a unidade
This unit is organized in 4 research groups, each one with a unique core member and organized as a chair (Lehrstuhl). The critical mass of each of them is clearly not reached: does it make sense to have a group with just one active member? The unit should be structured in a different way, possibly with a unique research group. It should also strengthen (establish?) links with other units working in the same field, in Braga or elsewhere.

The publication record in Management Accounting does not meet the international standards (only one paper in the Social and Environmental Accounting Journal). The agenda of future research is too broad and does not bring a focussed vision of the group plan. It sounds like a list of topics for Master students’ essays.

The same remarks can be made of the Financial accounting group. Its publication record includes an article in the International Journal of Accounting, a review of medium rank.

As to the Taxation group, it does not meet the academic standard at all (publications include only articles in non academic Portuguese journals).

The best group seems to be the Public Accounting one; its publication record sounds rather good, although some articles – one by Irvine Lapsley, from UK, in a top ranked review of the field, the Accounting Review – are due to foreigners, only affiliated with the unit.

There is no PhD-programme and we believe that this is a correct status. Polytechnics should not be able to offer PhD-grades.

From the point of view of obtaining good academic publications, accounting is a difficult field. From the same point of view, the environment of this research unit – a polytechnic institute – is also not the easiest possible one. It may be unfair to try to put this unit into a ranking that has been designed for University units and for fields that have a greater autonomy with respect to teaching. Even if there is much patent enthusiasm among the leading researchers, together with a fair appreciation of the difficulties to be circumvented, one can hardly be optimistic as to their future within a standard research unit.

The idea exposed to us by the unit leader, that it is impossible to submit research projects to the FCT without being officially recognized as a research unit, seems to be inexact. That would be a possible way of getting at least some funding. But, for this way to prove effective, the team must in any case attain a higher level of publications. Some of the PhD researchers seemed conscious of the necessity to acquire some technical competence on the econometric side, in order to have any chance of being published in higher rank reviews. One can only recommend that they persevere in that idea.

Given that it is very difficult to attract teachers/researchers in management/financial/public accounting and taxes we strongly suggest to support this group. Not because of their research output, but because Barcelos could become (is?) the Centre for Accounting Research and Education in Accounting, in Portugal.
Sobre os grupos de investigação
Financial Accounting [RG-ECO-Norte-Barcelos-4043-2706]
Management Accounting [RG-ECO-Norte-Barcelos-4043-2705]
Public Accounting [RG-ECO-Norte-Barcelos-4043-2742]
Taxation [RG-ECO-Norte-Barcelos-4043-2738]