Delfina Gomes is Assistant Professor at the School of Economics and Management. She has been visiting professor at RMIT University/Australia and Edinburgh Business School/Scotland. Her main research field of research is Accounting History. The main research projects at the moment are: Accounting and Religion; Accounting and War; Accounting and the State; Accounting Profession. She has published in academic journals such as Accounting, Auditing and Accountability Journal, European Accounting Review, Accounting History, and Accounting Education. She is on the editorial board of Accounting, Auditing and Accountability Journal, Accounting History, among other international journals. She is active in refereeing articles for a number of leading accounting journals. She was awarded with the prize from the Academy of Accounting Historians - 2009 Margit F. Schoenfeld and Hanns Martin W. Schoenfeld Scholarship in Accounting History, being also Trustee of the Academy since 2016.
Accounting History
Accounting Education
Accounting Profession
Public Sector Accounting
Selected publications
Teixeira, C., & Gomes, D. (2017). Insights into learning profiles and learning outcomes within introductory accounting. Accounting Education: An International Journal, 26(5-6), 522–552. DOI
Gomes, D., Carnegie, G. D., & Rodrigues, L. L. (2014). Accounting as a Technology of Government in the Portuguese Empire: The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777). European Accounting Review, 23(1), 87–115. DOI
Gomes, D., Carnegie, G. D., Napier, C. J., Parker, L. D., & West, B. P. (2011). Does accounting history matter? Accounting History, 16(4), 389–402. DOI
Gomes, D. (2008). The interplay of conceptions of accounting and schools of thought in accounting history. Accounting History, 13(4), 479–509. DOI
Gomes, D., Carnegie, G. D., & Rodrigues, L. L. (2008). Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761). Accounting, Auditing and Accountability Journal, 21(8), 1144–1184. DOI
Other publications
Branco, M. C., Gomes, D., & Martins, A. (2024). An institutionalist political-economy perspective on social and environmental accounting. Meditari Accountancy Research, 32(7), 35–55. DOI
Caria, A., & Gomes, D. (2024). Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory. European Accounting Review, 33(1), 335–365. DOI
Carnegie, G. D., Gomes, D., Parker, L. D., McBride, K., & Tsahuridu, E. (2024). How accounting can shape a better world: framework, analysis and research agenda. Meditari Accountancy Research, 32(5), 1529–1555. DOI
Costa, G., Oliveira, L., & Gomes, D. (2024). Accounting research and teaching: perceptions of Portuguese public higher education professors. Accounting and Management Review, 28(1), 47–84. DOI
Leão, F., & Gomes, D. (2024). The (Lack of) Progress in Accountancy Professionalisation: Insights from Non-accountants in Portugal. Australian Accounting Review, 34(2), 133–155. DOI
Branco, M. C., Gomes, D., & Martins, A. (2023). Exploring tax-related sustainability reporting by electric utilities. Utilities Policy, 82. DOI
Carnegie, G. D., Gomes, D., & McBride, K. (2023). COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research. Meditari Accountancy Research, 31(1), 1–26. DOI
Cordery, C., Gomes, D., Leoni, G., McBride, K., & Napier, C. (2023). Innovation in accounting historiography: Where to from here? Accounting History, 28(3), 368–389. DOI
Ribeiro, J. L., & Gomes, D. (2023). Como procurar emprego na função Recursos Humanos. In P. N. Melo & C. F. Machado (Eds.), Guia de Sobrevivência Profissional - Gestor de Recursos Humanos (1st ed., pp. 27–55). Lisboa: RH Editora. DOI
Cunha, M., Gomes, D., Caria, A., Menezes, C., & Ribeiro, J. L. (2022). Accounting in the context of war: The Portuguese case of the ‘Guerra do Ultramar’ (1961–1974). Accounting History, 27(1), 41–74. DOI
Gomes, D., Maran, L., & Araújo, D. (2022). Accounting in the organisation and life of a religious institution: The Monastery of Santa Ana in the eighteenth century. Accounting History, 27(4), 607–638. DOI
Leão, F., & Gomes, D. (2022). The stereotype of accountants: using a personality approach to assess the perspectives of laypeople. Accounting, Auditing and Accountability Journal, 35(9), 234–271. DOI
Ribeiro, J. L., & Gomes, D. (2022). The (Un) sustainable Process of Devolution of HRM Responsibilities to Line Managers. In C. Machado (Ed.), Sustainable Human Resource Management (1-ebook., Vol. 1, pp. 103–144). New York: River Publishers. DOI
Rodrigues, C. B., Ribeiro, J. L., & Gomes, D. (2022). Emotional Intelligence and the Impact of the Covid-19 Pandemic on Pharmaceutical Professionals—An Exploratory Study. In C. Machado & J. P. Alvim (Eds.), Organizational Management in Post Pandemic Crisis (1st ed., Vol. 1, pp. 65–87). Springer. DOI
Santos, S., Ribeiro, J. L., & Gomes, D. (2022). Impacts of the Covid-19 Pandemic on Human Resources Management: A Comparative Study of Brazil and Portugal. In C. Machado & J. P. Alvim (Eds.), Organizational Management in Post Pandemic Crisis. Management and Industrial Engineering (1st ed., Vol. 1, pp. 161–184). Springer. DOI
Milhazes, R., Ribeiro, J. L., & Gomes, D. (2021). Knowledge Management: Looking for Success Profiles . In C. Machado & J. P. Dalvim (Eds.), Knowledge Management and Learning Organizations (pp. 111–135). Springer. DOI
Ribeiro, J. L., & Gomes, D. (2021). The Dark Side of Human Resources Management: The Perceptions of Different Organizational Actors. In C. Machado & J. P. Dalvim (Eds.), Coaching for Managers and Engineers (pp. 111–127). Springer. DOI
Costa, A., Ribeiro, J. L., & Gomes, D. (2020). Development of Policies and Practices of Social Responsibility in Portuguese Companies: Implications of the SA8000 Standard. In C. Machado & J. P. Davim (Eds.), Circular Economy and Engineering - A New Ecologically Efficient Model (pp. 43–70). Springer. DOI
Leão, F., & Gomes, D. (2020). El uso de obras literarias en la investigación de la historia de la contabilidad. Técnica Económica – Administratión y Dirección De Empresas, 184, 53–60. DOI
Martins, A., Gomes, D., Oliveira, L., Caria, A., & Parker, L. (2020). Resistance strategies through the CEO communications in the media. Critical Perspectives on Accounting, 71(102092). DOI
Ribeiro, J. L., Gomes, D., & Caria, A. (2020). The Utility of Human Resource Managers’ Action: A Self-centred Perception by Different Organizational Actors. In C. Machado & J. P. Davim (Eds.), Entrepreneurship and Organizational Innovation (pp. 67–92). Springer. DOI
Rocha, B., Ribeiro, J. L., & Gomes, D. (2020). Mentoring… Really? And Why Not? . In C. Machado & J. P. D. (2020) (Eds.), Sustainable Management for Managers and Engineers (pp. 189–223). ISTE-Wiley: UK. DOI
Leão, F., Gomes, D., & Carnegie, G. (2019). Portraits of Early Portuguese Accountants: Júlio Dinis and Eça de Queirós. AECA - Revista De La Asociación Española De Contabilidad y Administración De Empresas, 128, 37–40. DOI
Leão, F., Gomes, D., & Carnegie, G. D. (2019). The portrayal of early accountants in nineteenth century Portuguese literature. Accounting, Auditing and Accountability Journal, 32(2), 658–688. DOI
Martins, A., Gomes, D., Oliveira, L., & Ribeiro, J. L. (2019). Telling a success story through the president’s letter. Qualitative Research in Accounting and Management, 16(3), 403–433. DOI
Ribeiro, J. L., & Gomes, D. (2019). The (un)sustainable process of devolution of HRM responsibilities to line managers. In C. Machado (Ed.), Sustainable Human Resource Management: Policies and Practices (pp. 103–144). River Publishers. DOI
Jorge, S., Gomes, D., Oliveira, L., & Costa, G. (2018). The Research-Practice Gap in Accounting in the Public Sector in Portugal. . In I. S. L. Ferry I. Saliterer & B. Tucker (Eds.), The Research-Practice Gap on Accounting in the Public Services (pp. 81–83). London: Palgrave MacMillan. DOI
Baskerville, R., Carrera, N., Gomes, D., Lai, A., & Parker, L. (2017). Accounting historians engaging with scholars inside and outside accounting: Issues, opportunities and obstacles. Accounting History, 22(4), 403–424. DOI
Gomes, D., & Rodrigues, L. L. (2017). Investigação em História da Contabilidade. In M. J. Major & R. Vieira (Eds.), Contabilidade e Controlo de Gestão: Teoria, Metodologia e Prática (pp. 215–243). Lisbon: Escolar Editora. DOI
Ribeiro, J. L., & Gomes, D. (2017). What is Talent Management? The perception from International Human Resources Management Students. In C. Machado (Ed.), Competencies and (Global) Talent Management (pp. 73–94). Springer Verlag. DOI
Sampaio, E., Gomes, D., & Porte, M. (2017). Accounting history and the feminine gender: The case Anna Jansen, Queen of Maranhão (19th century). De Computis- Revista Española De Historia De La Contabilidad - Spanish Journal of Accounting History, (26). DOI
Teixeira, C., & Gomes, D. (2017). Insights into learning profiles and learning outcomes within introductory accounting. Accounting Education: An International Journal, 26(5-6), 522–552. DOI
Caria, A. A., Silva, A. M., Gomes, D. R., & Oliveira, L. C. (2016). Accounting as an information system . In C. Machado & J. P. Davim (Eds.), MBA:Theory and Application of Business and Management Principles (pp. 125–156). Germany: Springer International Publishing. DOI
Fernandes, V., Gomes, D., & Ribeiro, J. L. (2016). A contabilidade, o acesso e o exercício da profissão de contabilista certificado/a na perspetiva das mulheres. Ex Aequo, (33), 44–65. DOI
Ribeiro, J. L., & Gomes, D. (2016). Other Organizational Perspectives on the Contribution of Human Resources Management to Organizational Performance. In C. Machado & J. P. Davim (Eds.), Organizational Management: Policies and Practices in a Global Market (pp. 63–106). England: Palgrave MacMillan. DOI
Gomes, D., Giovannoni, E., Gutiérrez-Hidalgo, F., & Zimnovitch, H. (2015). Moving from regional to international publishing in accounting history: Pressures, issues, strategies and implications. Accounting History, 20(2), 183–205. DOI
Teixeira, C., Gomes, D., & Borges, J. (2015). Introductory Accounting Students' Motives, Expectations and Preparedness for Higher Education: Some Portuguese Evidence. Accounting Education: An International Journal, 24(2), 123–145. DOI
Gomes, D. R. R., & Júnior, G. M. (2014). Economic Income Statement: Perception of Aeronautical Command of Brazil . RAE Revista De Administracao De Empresas, 55(5), 548–559. DOI
Gomes, D., Carnegie, G. D., & Rodrigues, L. L. (2014). Accounting as a Technology of Government in the Portuguese Empire: The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777). European Accounting Review, 23(1), 87–115. DOI
Teixeira, C., Gomes, D., & Borges, J. (2013). The Approaches to Studying of Portuguese Students of Introductory Accounting. Accounting Education: An International Journal, 22(2), 193–210. DOI
Gomes, D., Carnegie, G. D., Napier, C. J., Parker, L. D., & West, B. P. (2011). Does accounting history matter? Accounting History, 16(4), 389–402. DOI
Sargiacomo, M., & Gomes, D. (2011). Accounting and accountability in local government: Contributions from accounting history research. Accounting History, 16(3), 253–290. DOI
Gomes, D. (2008). The interplay of conceptions of accounting and schools of thought in accounting history. Accounting History, 13(4), 479–509. DOI
Gomes, D., Carnegie, G. D., & Rodrigues, L. L. (2008). Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761). Accounting, Auditing and Accountability Journal, 21(8), 1144–1184. DOI
Rodrigues, L. L., Craig, R. J., & Gomes, D. (2007). State intervention in commercial education: The case of the portuguese school of commerce, 1759. Accounting History, 12(1), 55–85. DOI
Rodrigues, L. L., Gomes, D., & Craig, R. J. (2004). The Portuguese School of Commerce, 1759-1844: A reflection of the "Enlightenment". Accounting History, 9(3), 53–71. DOI
Gomes, D. (2003). The Evolution of Double Entry Techniques in Portuguese Government Accounting: the case of Braga City Hall. Southeuropean Review of Business Finance and Accounting, 1(1), 137–158. DOI
Rodrigues, L. L., Gomes, D., & Craig, R. J. (2003). Corporatism, liberalism and the accounting profession in Portugal since 1755. Accounting Historians Journal, 30(1), 95–128. DOI
Gomes, D., & Rocha, A. (2002). Um Contributo para a História da Contabilidade em Portugal (Séculos XIV a XVIII). Revista De Contabilidade e Comércio, 231(58), 591–634. DOI
da Rocha Gomes, D. R. (1999). Um Livro Português do Século XVIII. Revista De Contabilidade e Comércio, 56(223), 547–555. DOI
Management Accounting III
Bachelor
Financial Accounting I
Bachelor
Public Sector Accounting
Bachelor
Ethics, Deontology and Accountability
Master
Ethics and Deontology in the Accounting Profession
Bachelor
Budgeting and Public Accounting
Master
History and Theory of Accounting
Master
Management Seminar
Doctorate
