-Professora Catedrática na Escola de Economia e Gestão da Universidade do Minho
-É Vice-Presidente da Comissão de Normalização Contabilística (neste momento Presidente interina), coordenadora do Comité de Normalização Contabilística Público, tendo sido escolhida como personalidade de reconhecido mérito, contribuindo desde 2013 para a produção das normas de contabilidade pública.
-Enquanto académica é membro do Corporate Reporting Committee da European Accounting Association e membro do Academic Panel do European Financial Reporting Advisory Board (EFRAG), organismo comunitário que faz o endorsement das normas internacionais de contabilidade.
-Enquanto líder da Comissão de Normalização Contabilística, representa Portugal nos vários organismos contabilísticos da União Europeia, nomeadamente no European Public Sector Accounting Standards (EPSAS) Working Group do Eurostat.
Relatório Financeiro; História da Contabilidade; Responsabilidade Social Corporativa
Publicações selecionadas
Cancela, B., Neves, E., Rodrigues, L. L., & Dias, A. (2020). The influence of Corporate Governance on Corporate Sustainability: new evidence using panel data in the Iberian macroeconomic environment, International. Journal of Accounting and Information Management, 28 (4), 785–806. DOI
Rodrigues, L. L. (2020). SNC - Sistema de Normalização Contabilística (4th ed.). Almedina. DOI
Santos, S., Rodrigues, L. L., & Branco, M. C. B. (2016). Online sustainability communication practices of European seaports. Journal of Cleaner Production, 112, 2935–2942. DOI
Guerreiro, M. S., Rodrigues, L. L., & Craig, R. J. (2012). Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal - Institutional logics and strategic responses. Accounting, Organizations and Society, 37(7), 482–499. DOI
Branco, M. C., & Rodrigues, L. L. (2006). Corporate social responsibility and resource-based perspectives. Journal of Business Ethics, 69(2), 111–132. DOI
Outras publicações
Guerreiro, M. S., Rodrigues, L. L., & Craig, R. (2021). Institutional theory and IFRS: an agenda for future research. Revista Espanola De Financiacion y Contabilidad/Spanish Journal of Finance and Accounting, 50(1), 65–88. DOI
Cancela, B., Neves, E., Rodrigues, L. L., & Dias, A. (2020). The influence of Corporate Governance on Corporate Sustainability: new evidence using panel data in the Iberian macroeconomic environment, International. Journal of Accounting and Information Management, 28 (4), 785–806. DOI
Feitosa, M., Rodrigues, L. L., & Marques, M. (2020). Eficiência tributária dos países-membros da OCDE e Brasil para a geração de educação. Revista Evidenciação Contábil &Amp; Finanças, 8(1), 110–129. DOI
M., M. T., & L., R. L. (2020). Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management. Journal of Academic Ethics, 18(3), 301–332. DOI
Oliveira, H. C., Rodrigues, L. L., & Craig, R. (2020). Bureaucracy and the balanced scorecard in health care settings. International Journal of Health Care Quality Assurance, 33(3), 247–259. DOI
Pucheta-Martínez, M. C., Bel-Oms, I., & Rodrigues, L. L. (2020). Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance. Business Strategy and the Environment, 29(8), 3025–3037. DOI
Rodrigue, L. L., Bugarim, C., & Craig, R. (2020). The Brazilian Accounting Profession and Accounting Education: An Historical Perspective. In Tsavaloutas & P. W. (eds) (Eds.), The Routledge Companion to Accounting in Emerging Economies (pp. 145–155). Londres: Routledge. DOI
Rodrigues, L. L. (2020). SNC - Sistema de Normalização Contabilística (4th ed.). Almedina. DOI
de Andrade, E. M., Rodrigues, L. L., & Cosenza, J. P. (2020). Corporate Behavior: An Exploratory Study of the Brazilian Tax Management from a Corporate Social Responsibility Perspective . Sustainability (Switzerland), 12(11), 4404. DOI
lima Rodrigues, L., & Pederneiras, M. (2020). Indicadores de medição de desempenho das empresas hoteleiras: o caso de Barcelos. In C. Costa, M. Costa, F. Gonçalves, & V. Pinho (Eds.), O Turismo em Barcelos. Barcelos: Câmara Municipal de Barcelos. DOI
Dias, A., Rodrigues, L. L., Craig, R., & Neves, M. E. (2019). Corporate social responsibility disclosure in small and medium-sized entities and large companies. Social Responsibility Journal, 15(2), 137–154. DOI
Mendes, C. A., Rodrigues, L. L., & Parte, L. (2019). An Overall Perspective of Income Smoothing as a Strategy of Earnings Management. In J. da Silva Oliveira, G. M. do Carmo Azevedo, & A. da Conceição Santos Ferreira (Eds.), International Financial Reporting Standards and New Directions in Earnings Management (pp. 53–76). IGI-Global. DOI
Nunes, A. V., Viana, L. C., & Rodrigues, L. L. (2019). SNC-AP : O Sistema De Normalização Contabilística Administrações Públicas: Teoria e Prática. Almedina. DOI
Nunes, A., Rodrigues, L. L., & Viana, L. (2019). SNC-AP Sistema de Normalização Contabilística - Administrações Públicas. Almedina. DOI
Oliveira, H. C., Rodrigues, L. L., & Craig, R. (2019). The Presence of Bureaucracy in the Balanced Scorecard. Revista De Contabilidad - Spanish Accounting Review, 22(2), 218–224. DOI
Pucheta-Martínez, M. C., Bel-Oms, I., & Rodrigues, L. L. (2019). The engagement of auditors in the reporting of corporate social responsibility information. Corporate Social Responsibility and Environmental Management, 26(1), 46–56. DOI
Rodrigues, L. L. (2019). SNC-AP: Sistema de Normalização Contabilística para as Administrações Públicas . Almedina. DOI
Silva, A. R., Rodrigues, L. L., & Sangster, A. (2019). Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864. Accounting History, 24(3), 383–401. DOI
Silva, A. R., Rodrigues, L. L., & Sangster, A. (2019). Accounting as a tool of state ideology to control captive workers from a House of Correction. Accounting, Auditing and Accountability Journal, 33(2), 285–308. DOI
Silva, S., Rodrigues, L. L., & Guerreiro, M. (2019). Evolução da contabilidade pública em Portugal: uma análise institucional. In IPCA (Ed.), Em memória de João Carvalho (pp. 435–444). Ordem dos Contabilistas Certificados. DOI
Bortoluzzi, D., Lunkes, R., Santos, E., Pederneiras, M., & Rodrigues, L. L. (2018). A influência das características dos executivos de alto escalão nos sistemas de controle gerencial e desempenho organizacional: um estudo em hotéis do Brasil. In A. Brambilla & E. e Silva Vanzella (Eds.), T&H: Turismo e hotelaria no contexto da gestão (pp. 113–151). João Pessoa: Editora do CTTA. DOI
Craig, R., Taonui, R., Wild, S., & Rodrigues, L. L. (2018). Accountability reporting objectives of Māori organizations. Pacific Accounting Review, 30(4), 433–443. DOI
Cunha, V., & Rodrigues, L. L. (2018). Determinantes da divulgação de informação sobre a estrutura de governança das empresas Portuguesas. Revista Brasileira De Gestão De Negócios, 20(3), 338–360. DOI
M.C., B., & L.L., R. (2018). O sistema CRC/CRCs e a educação contabilística no Brasil: perspetiva histórica . In E. Almedina (Ed.), Estudos em Memória de Ana Maria Rodrigues (pp. 315–338). Coimbra: Almedina. DOI
Quesado, P., Guzmán, B. A., & Rodrigues, L. L. (2018). Advantages and contributions in the balanced scorecard implementation. Intangible Capital, 14(1), 186–201. DOI
Rodrigues, L. L., & Craig, R. (2018). The role of government accounting and taxation in the institutionalization of slavery in Brazil. Critical Perspectives on Accounting, 57, 21–38. DOI
Rodrigues, L. L., Pinho, C., Bugarim, M. C., Craig, R., & Machado, D. (2018). Factors affecting success in the professional entry exam for accountants in Brazil. Accounting Education: An International Journal, 27(1), 48–71. DOI
Tavares, M. D. C. C., & Rodrigues, L. L. (2018). The determinants of sustainability reporting of the Portuguese public sector entities. In I. R. M. A. USA (Ed.), Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications (pp. 653–678). IGI-Global. DOI
da Conceição da Costa Tavares, M., & Rodrigues, L. L. (2018). Strategic responses of public sector entities to GRI sustainability reports. In I. G. I. Global (Ed.), Handbook of Research on Modernization and Accountability in Public Sector Management (pp. 159–188). IGI-Global. DOI
Araújo, W. G., Rodrigues, L. L., & Craig, R. (2017). ‘Empire as an imagination of the centre’: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil. Critical Perspectives on Accounting, 46, 38–53. DOI
Carneiro, J., Rodrigues, L. L., & Craig, R. (2017). Assessing international accounting harmonization in Latin America. Accounting Forum, 41(3), 172–184. DOI
Carvalho, A. O., Rodrigues, L. L., & Branco, M. C. (2017). Factors Influencing Voluntary Disclosure in the Annual Reports of Portuguese Foundations. Voluntas, 28(5), 2278–2311. DOI
Dias, A., Rodrigues, L. L., & Craig, R. (2017). Corporate governance effects on social responsibility disclosures. Australasian Accounting, Business and Finance Journal, 11(2), 3–22. DOI
Fontes, A., Rodrigues, L. L., & Craig, R. (2017). A response to commentaries on a theoretical model of stakeholder perceptions of a new financial reporting system. Accounting Forum, 41(2), 132–137. 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
Guerrreiro, M., & Rodrigues, L. L. (2017). O sistema contabilístico português – Origem e desenvolvimentos. In M. J. Major & R. Veira (Eds.), Contabilidade e Controlo de Gestão: Teoria, Metodologia e Prática (2ª edição ., pp. 247–280). Escolar Editora. DOI
Quesado, P., Aibar, B., & Rodrigues, L. L. (2017). Las relaciones de causa y efecto y el diseño de mapas estratégicos: un estudio empírico en organizaciones públicas y privadas portuguesa. Revista Contabilidade e Controladoria, 3(5), 91–115. DOI
Rodrigues, L. L., & Sangster, A. (2017). Accounting and the state: The Portuguese-Brazilian empire. In M. Bigoni & W. Funnell (Eds.), The Italian and Iberian Influence in Accounting History: The Imperative of Power (pp. 259–283). Taylor & Francis. DOI
Rodrigues, L. L., Craig, R., Schmidt, P., & Santos, J. L. (2017). Accounting and Taxation Practices in the Operation of Slavery in Brazil. In M. Bigoni & W. Funnell (Eds.), The Italian and Iberian Influence in Accounting History: The Imperative of Power (pp. 237–258). Taylor & Francis. DOI
Rodrigues, L. L., Tejedo-Romero, F., & Craig, R. (2017). Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal oa. International Journal of Disclosure and Governance, 14(1), 1–29. DOI
Sargiacomo, M. (2017). Governmentality, accounting and disciplinary practices in the Abruzzo State (1539-1586). In M. Bigon & W. Funnell (Eds.), The Italian and Iberian Influence in Accounting History: The Imperative of Power (pp. 91–116). Routledge. DOI
Tejedo-Romero, F., Rodrigues, L. L., & Craig, R. (2017). Women directors and disclosure of intellectual capital information. European Research on Management and Business Economics, 23(3), 123–131. DOI
Campos, C., & Rodrigues, L. L. (2016). Budgeting Techniques: Incremental Based, Performance Based, Activity Based, Zero Based, and Priority Based. In A. Farazmand (Ed.), Global Encyclopedia of Public Administration, Public Policy, and Governance (pp. 1–10). Springer. DOI
Campos, C., Rodrigues, L. L., & Jorge, S. (2016). The Role of Management Accounting Systems in Public Hospitals and the Construction of Budgets- a Literature Review. In A. da Conceição Santos Ferreira, G. M. do Carmo Azevedo, J. da Silva Oliveira, & R. P. F. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 366–389). IGI-Global. DOI
Carneiro, J., & Rodrigues, L. L. (2016). A regulamentação da profissão contabilística nos países da América Latina: uma análise à luz do institucionalismo histórico . In E. Almedina (Ed.), Estudos em Memória de Ana Maria Rodrigues (pp. 215–236). Coimbra: Almedina. DOI
Dias, A., Rodrigues, L. L., & Craig, R. (2016). Global financial crisis and corporate social responsibility disclosure. Social Responsibility Journal, 12(4), 654–671. DOI
Fontes, A., Rodrigues, L. L., & Craig, R. (2016). A theoretical model of stakeholder perceptions of a new financial reporting system. Accounting Forum, 40(4), 300–315. DOI
Quesado, P. R., Aibar-Guzmán, B., & Rodrigues, L. L. (2016). Extrinsic and intrinsic factors in the Balanced Scorecard adoption: An empirical study in Portuguese organizations. European Journal of Management and Business Economics, 25(2), 47–55. DOI
Quesado, P., Aibar, B., & L.L.Rodrigues. (2016). Aspectos Críticos do Balanced Scorecard: uma análise bibliográfica . Revista Eletrônica De Estratégia e Negócios, 9(3). DOI
Santos, S., Rodrigues, L. L., & Branco, M. C. B. (2016). Online sustainability communication practices of European seaports. Journal of Cleaner Production, 112, 2935–2942. DOI
Tavares, M. C. C., & Rodrigues, L. L. (2016). The determinants of sustainability reporting of the Portuguese public sector entities . In A. C. S. Ferreira, G. M. D. C. Azevedo, J. D. S. Oliveira, & R. P. .F. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 226–251). IGI-Global. DOI
Viana, L. C., de Lima Rodrigues, L. M. P., & Nunes, A. V. (2016). Sistema de Normalização Contabilística das Administrações Públicas: Teoria e Prática. Almedina. DOI
da Conceição Tavares, M., & Rodrigues, L. L. (2016). The Determinants of Corporate Social Responsibility Disclosure in Sustainability Reporting of the Portuguese public sector entities. In A. da Conceição Santos Ferreira, G. M. do Carmo Azevedo, J. da Silva Oliveira, & R. P. F. Marques (Eds.), Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 226–251). IGI-Global. DOI
Guerreiro, M. S., Rodrigues, L. L., & Craig, R. (2015). Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards. European Accounting Review, 24(2), 379–409. DOI
Rodrigues, L. L., Craig, R. J., Schmidt, P., & Santos, J. L. (2015). Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries. Accounting History Review, 25(1), 43–67. DOI
Caria, A. A., & Rodrigues, L. L. (2014). The evolution of financial accounting in Portugal since the 1960s: A new institutional economics perspective. Accounting History, 19(1-2), 227–254. 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
Guerreiro, M. S., Rodrigues, L. L., & Craig, R. (2014). Changing from a Rules-based to a Principles-based Accounting Logic: A Review. Australasian Accounting Business and Finance Journal , 8(2), 110–120. DOI
Quesado, P. R., Guzmán, B. A., & Rodrigues, L. L. (2014). Determinant factors of the implementation of the balanced scorecard in portugal: Empirical evidence in public and private organizations. Revista Brasileira De Gestão De Negócios, 16(51), 199–222. DOI
Quesado, P. R., Guzmán, B. A., & Rodrigues, L. L. (2014). The influence of factors related to the organizational strategy and the environmental in the implementation of the Balanced Scorecard in Portuguese companies. Revista De Contabilidad - Spanish Accounting Review, 17(2), 163–173. DOI
Quesado, P. R., Rodrigues, L. L., & Guzmán, B. A. (2014). El cuadro de mando integral, el activity based costing y la activity based management: un estudio empírico de su integración. Revista De Informação Contábil, 8(1), 71–94. DOI
Costa, G. A., Oliveira, L. C., Rodrigues, L. L., & Craig, R. (2013). Factors associated with the publication of a CEO letter. Corporate Communications, 18(4), 432–450. DOI
Oliveira, J., Rodrigues, L. L., & Craig, R. (2013). Company Risk-related Disclosures in a Code Law Country: A Synopsis. Australasian Accounting Business and Finance Journal , 7(1), 123–130. DOI
Oliveira, J., Rodrigues, L. L., & Russell, C. (2013). Public visibility and risk related disclosures in Portuguese credit institutions. Journal of Risk, 15(4), 57–90. DOI
Oliveira, L., Rodrigues, L. L., & Craig, R. (2013). Stakeholder Theory and the Voluntary Disclosure of Intellectual Capital Information. Caspian Journal of Applied Sciences Research, 2(3), 75–93. DOI
Quesado, P. R., Guzmán, B. A., & Rodrigues, L. L. (2013). Balanced scorecard adoption in portuguese organizations: Contingent and institutional variables | La adopción del cuadro de mando integral en organizaciones portuguesas: Variables contingentes e institucionales. Intangible Capital, 9(2), 491–525. DOI
Rodrigues, L. L. (2013). Manipulação das contas ou Marketing das percepções. In A. M. Rodrigues & T. C. Tavares (Eds.), O SNC e os Juízos de Valor (pp. 265–286). Coimbra, Portugal: Almedina. DOI
Rodrigues, L. L., & Sangster, A. (2013). The role of the state in the development of accounting in the Portuguese-Brazilian Empire, 1750-1822. Accounting History Review, 23(2), 161–184. DOI
Guerreiro, M. S., Rodrigues, L. L., & Craig, R. J. (2012). Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal. Journal of International Accounting, Auditing and Taxation, 21(2), 169–184. DOI
Guerreiro, M. S., Rodrigues, L. L., & Craig, R. J. (2012). Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal - Institutional logics and strategic responses. Accounting, Organizations and Society, 37(7), 482–499. DOI
Oliveira, H. C., Rodrigues, L. L., & Eiriz, V. (2012). O Balanced Scorecard e a Organizaçao de Aprendizagem - Estudo de Caso. Revista Universo Contábil, 8(4), 167–183. DOI
Quesado, P. R., Guzmán, B. A., & Rodrigues, L. L. (2012). El Cuadro de Mando Integral en Organizaciones Privadas Portuguesas: Un Análisis Descriptivo. Revista Sociedade, Contabilidade e Gestão, 7(1), 81–106. DOI
Quesado, P. R., Guzmán, B. A., & Rodrigues, L. L. (2012). El Cuadro de Mando Integral en Organizaciones Públicas Portuguesas: Un Análisis Descriptivo. Revista Iberoamericana De Contabilidad De Gestión, X(19), 1–20. DOI
Quesado, P. R., Guzmán, B. A., & Rodrigues, L. L. (2012). El cuadro de mando integral como herramienta de gestión estratégica del conocimiento. Perspectivas Em Gestão &Amp; Conhecimento, 2(1), 70–102. DOI
Quesado, P. R., Guzmán, B. A., & Rodrigues, L. L. (2012). El cuadro de mando integral como herramienta de gestión estratégica en pequeñas y medianas empresas. Revista Internacional De La Pequeña y Mediana Empresa, 1(4), 90–128. DOI
Quesado, P. R., Guzmán, B. A., & Rodrigues, L. L. (2012). El cuadro de mando integral en organizaciones públicas Portuguesas: Un análisis descriptivo. Revista Iberoamericana De Contabilidad De Gestión, X(19), 1–20. DOI
Quesado, P. R., Guzmán, B. A., & Rodrigues, L. L. (2012). O Balanced Scorecard como Ferramenta de Gestão Estratégica da Qualidade. Revista FAE, 126–145. DOI
Quesado, P. R., Rodrigues, L. L., & Guzmá, B. A. (2012). O Tableau de Bord e o Balanced Scorecard: Uma Análise Comparativa, 4(2), 128–150. DOI
Quesado, P. R., Rodrigues, L. L., & Guzmán, B. A. (2012). El Cuadro de Mando Integral como Herramienta de Gestión Estratégica en el Sector Sanitario Portugués. Revista Contabilidade Vista &Amp; Revista, 23(2), 15–59. DOI
Rodrigues, L. L. (2012). Responsabilidade social e desempenho organizacional: uma abordagem holística aos conflitos entre stakeholders. In P. Remoaldo & I. Domingues (Eds.), Responsabilidade Social Organizacional - Desenvolvimento e Sustentabilidade (pp. 41–64). Humus. DOI
Rodrigues, L. L. (2012). Using a Dialectic Approach to Understand Stakeholders' Conflicts with CSR Activities. In A. Lindgreen, P. Kotler, J. Vanhamme, & F. Maon (Eds.), A Stakeholder Approach to Corporate Social Responsibility (pp. 299–315). Gower. DOI
Rodrigues, L. L., Schmidt, P., & dos Santos, J. L. (2012). The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS. Research in Accounting Regulation, 24(1), 15–24. DOI
Marques, M., Rodrigues, L. L., & Craig, R. J. (2011). Earnings management induced by tax planning: The case of Portuguese private firms. Journal of International Accounting, Auditing and Taxation, 20(2), 83–96. DOI
Oliveira, J., Rodrigues, L. L., & Craig, R. (2011). Risk-related disclosure practices in the annual reports of Portuguese credit institutions: an exploratory study. Journal of Banking Regulation, 12(2), 100–118. DOI
Oliveira, J., Rodrigues, L. L., & Craig, R. (2011). Voluntary risk reporting to enhance institutional and organizational legitimacy: evidence from Portuguese banks. Journal of Financial Regulation and Compliance, 19(3), 271–289. DOI
Rodrigues, L. L., Schmidt, P., Santos, J. L. D., & Fonseca, P. C. D. (2011). A research note on accounting in brazil in the context of political, economic and social transformations, 1860-1964. Accounting History, 16(1), 111–123. DOI
Castanheira, N., & Rodrigues, L. L. (2010). Factores associados à adopção de abordagens baseadas no risco no processo de auditoria interna. Revista De Auditoria Interna, 38, 9–12. DOI
Dias, A., & Rodrigues, L. L. (2010). Quality: The Cost of a Competitive stategy enabling a price. Interdisciplinary Studies Journal, 1(1), 16–26. DOI
Oliveira, L. C., Rodrigues, L. L., & Craig, R. J. (2010). Intangible assets and value relevance: Evidence from the Portuguese stock exchange. British Accounting Review, 42(4), 241–252. DOI
Oliveira, L. C., Rodrigues, L. L., & Craig, R. J. (2010). Intellectual capital reporting in sustainability reports. Journal of Intellectual Capital, 11(4), 575–594. DOI
Portugal, A., & Rodrigues, L. L. (2010). Quality Management systems for globally competing. Revista De Gestão e Sustentabilidade, 1, 79–96. DOI
de Lima Rodrigues, L. M. P. (2010). Conflitos entre “stakeholders” em relação às actividades de responsabilidade social: uma abordagem dialéctica. AECA - Revista De La Asociación Española De Contabilidad y Administración De Empresas, (91), 84–87. DOI
Branco, M. C., & Rodrigues, L. L. (2009). Exploring the importance of social responsibility disclosure for human resources. Journal of Human Resource Costing and Accounting, 13(3), 186–205. DOI
Lemos, K. M., Rodrigues, L. L., & Ariza, L. R. (2009). Determinantes do nível de divulgação de informação sobre instrumentos derivados. Evidência empírica no mercado de capitais português. Tékhne - Review of Applied Management Studies, VII(12), 145–175. DOI
Marques, M., & Rodrigues, L. L. (2009). A Problemática do "Earnings Management" e suas Implicações. Jornal De Contabilidade, 391, 325–339. DOI
Quesado, P. R., & Rodrigues, L. L. (2009). Factores determinantes na implementação do balanced scorecard em Portugal. Revista Universo Contábil, 5(4), 94–115. DOI
Rodrigues, L. L., & Craig, R. J. (2009). Teachers as servants of state ideology: Sousa and Sales, Portuguese School of Commerce, 1759-1784. Critical Perspectives on Accounting, 20(3), 379–398. DOI
Rodrigues, L. L., Ricardino, A., & Martins, S. T. A. (2009). "Corporate governance regulations": A new term for an ancient concern? The case of Grão Pará and Maranhão general trading company in Portugal (1754). Accounting History, 14(4), 405–435. DOI
Branco, M. C., & Rodrigues, L. L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83(4), 685–701. DOI
Branco, M. C., & Rodrigues, L. L. (2008). Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks. British Accounting Review, 40(2), 161–181. 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
Guerreiro, M. S., Rodrigues, L. L., & Craig, R. J. (2008). The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence. Accounting Forum, 32(1), 75–88. DOI
Rodrigues, L. L., & Craig, R. J. (2008). Recovery amid destruction: Manoel da maya and the lisbon earthquake of 1755. Libraries and the Cultural Record, 43(4), 397–410. DOI
Branco, M. C., & Rodrigues, L. L. (2007). Issues in corporate social and environmental reporting research: An overview. Social and Environmental Accounting, 1(1), 72–90. DOI
Branco, M., & Rodrigues, L. L. (2007). Positioning stakeholder theory within the debate on corporate social responsibility. EJBO - Electronic Journal of Business Ethics and Organization Studies, 12(1), 5–15. DOI
Brás, F. A., & Rodrigues, L. L. (2007). Accounting for firms' training programs: an exploratory study. Journal of Human Resource Costing and Accounting, 11(3), 229–250. DOI
Carnegie, G. D., & Rodrigues, L. L. (2007). Exploring the dimensions of the international accounting history community. Accounting History, 12(4), 441–464. DOI
Carvalho, J. M., Rodrigues, L. L., & Craig, R. (2007). Early cost accounting practices and private ownership: The silk factory company of Portugal, 1745-1747. Accounting Historians Journal, 34(1), 57–89. DOI
Lemos, K. M., & Rodrigues, L. L. (2007). Divulgação de informação sobre operações com instrumentos derivados: Evidência empírica no mercado de capitais português. Tékhne - Review of Applied Management Studies, IV(7), 149–188. DOI
Lemos, K. M., & Rodrigues, L. L. (2007). Normativa contable adoptada en el tratamiento de operaciones con instrumentos derivados: Evidencia empírica en el mercado de capitales portugués. Base - Revista De Administração e Contabilidade Da Unisinos, 4(3), 287–300. DOI
Lopes, P. T., & Rodrigues, L. L. (2007). Accounting Practices for Financial Instruments: How Far are Portuguese Companies from IAS? Financial Reporting Regulation and Governance, 5(1), 1–44. DOI
Lopes, P. T., & Rodrigues, L. L. (2007). Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. International Journal of Accounting, 42(1), 25–56. DOI
Mendes, C. A., & Rodrigues, L. L. (2007). Determinantes da manipulação contabilística. Tékhne - Review of Applied Management Studies, IV(7), 189–210. DOI
Quesado, P. R., & Rodrigues, L. L. (2007). A Gestão estratégica de custos em grandes empresas portuguesas. Revista Iberoamericana De Contabilidad De Gestión, (10), 121–144. DOI
Rodrigues, L. L., & Craig, R. J. (2007). Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault. Critical Perspectives on Accounting, 18(6), 739–757. 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
Viana, R. C., & Rodrigues, L. L. (2007). What determines Port wine prices? Journal of Wine Economics, 2(2), 203–212. DOI
Branco, M. C., & Rodrigues, L. L. (2006). Communication of corporate social responsibility by Portuguese banks: A legitimacy theory perspective. Corporate Communications, 11(3), 232–248. DOI
Branco, M. C., & Rodrigues, L. L. (2006). Corporate social responsibility and resource-based perspectives. Journal of Business Ethics, 69(2), 111–132. DOI
Mendes, C. A., & Rodrigues, L. L. (2006). Estudo de Práticas de Earnings Management nas Empresas Portuguesas Cotadas em Bolsa: Identificação de Alisamento de Resultados e seus Factores Explicativos. Tékhne - Review of Applied Management Studies, III(5-6), 145–173. DOI
Oliveira, L., Rodrigues, L. L., & Russell, C. (2006). Firm specific determinants of intangibles reporting: evidence from Portuguese stock market. Journal of Human Resource Costing and Accounting, 10(1), 11–33. DOI
Rodrigues, L. L., & Gomes, C. (2006). A estrutura de custos das actividades económicas portuguesas e o custeio baseado nas actividades. Gestão e Desenvolvimento, 13-14, 159–190. DOI
Rodrigues, L. L., & Mendes, C. (2006). Factors Affecting Income Smoothing Practices Among Listed Companies on the Portuguese Stock Market: Further Evidence. Revista De Gestão e Economia, 11, 33–51. DOI
Branco, M. C., & Rodrigues, L. L. (2005). An exploratory study of social responsibility disclosure on the internet by Portuguese listed companies. Social Responsibility Journal, 1(1-2), 81–90. DOI
Fontes, A., Rodrigues, L. L., & Craig, R. J. (2005). Measuring convergence of national accounting standards with international financial reporting standards. Accounting Forum, 29(4), 415–436. DOI
Rodrigues, L. L., Oliveira, L., & Menezes, C. (2005). O Relato Financeiro do Desempenho Ambiental: Estudo das Empresas Cotadas na Bolsa de Valores de Lisboa e Porto. Estudos De Gestão, X(2), 23–45. DOI
Lima, L. M. P., & Pereira, A. A. C. (2004). Manual de Contabilidade Internacional: A Diversidade Contabilística e o Processo de Harmonização Internacional. Lisboa: Publisher Team. DOI
Quesado, P., & Rodrigues, L. L. (2004). O contributo do balanced scorecard para a gestão estratégica de custos. Tékhne - Review of Applied Management Studies, 1(1), 111–141. 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
Cunha, C., & Rodrigues, L. L. (2003). Accounting for deferred tax in Portugal: A case of "spontaneous" harmonization. Southeuropean Review of Business Finance and Accounting, 1(2), 61–79. DOI
Rodrigues, L. L. (2003). Seven survival strategies for non-native language speaking conference presenters. Accounting Education: An International Journal, 12(3), 333–4. DOI
Rodrigues, L. L., & Menezes, C. (2003). Financial reporting on the internet: The Portuguese case. RAE Electronica, 2(2), 1–22. 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
Fontes, M. A., & Rodrigues, L. L. (2002). Portugal face à harmonização contabílistica internacional: Um estudo de harmonização formal. Revista De Gestão e Economia, 4, 1–16. DOI
Sousa, G., & Rodrigues, L. L. (2002). The use of the balanced scorecard in Portugal. Management, VII(26), 71–79. DOI
Rodrigues, L. L., & Oliveira, L. (2001). O Capital Intelectual nas empresas cotadas na bolsa: análise do rácio valor de mercado/valor contabilístico. Estudos De Gestão, VI(2), 143–160. DOI
Rodrigues, L. L., & Oliveira, L. (2001). O relato financeiros dos intangíveis em Portugal. Revista De Gestão e Economia, 2, 23–37. DOI
de Lima Rodrigues, L. M. P. (2000). A fuzzy model for accounting analysis about operating exposure to currency changes. Fuzzy Economic Review, 5(2), 71–87. DOI
de Lima Rodrigues, L. M. P. (2000). Aplicação da teoria dos conjuntos vagos na medida e gestão do risco cambial económico. Revista De Administração Contemporânea, 4(1), 7–26. DOI
Contabilidade e Comunicação
Doutoramento
Contabilidade para Gestores
Mestrado
Contabilidade Pública
Licenciatura
Gestão Orçamental e Contabilidade Pública
Mestrado
