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This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Accounting Information Systems, published in journals indexed on Web of Science database. The research methodology and design were based on an inductive approach of a set of studies with the objective of theoretical development in the field of investigation. We found 144 articles on this subject. The first article was published in 1973. However, most papers were published during the last 10 years although the highest interest in Accounting Information Systems study among scholars concentrates on a short period, which is around 2020. We identify three research topics, as the following research trends: (1) the Accounting Information System impact in the organization (e.g., performance, innovation, reorganization of activities, information reporting); (2) the Accounting Information System Construction, (3) the importance of implementation of the Accounting Information System in small and medium-sized enterprises and Public-Sector; and (4) the factors that contribute to Accounting Information System efficiency/quality. These themes fit into a theoretical framework, in which agency and contingency theory are highlighted. In addition, by promoting the analysis of strict bibliometric tools, we also identified authors, journals, organizations and countries/regions that contributed most to the development of the investigation in this research topic. The results of this research add insights to the existing literature and serve as a guide for future research in Accounting Information Systems context, as well as help organizations, public, private and governments to establish their strategies in this area. ...

This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Accounting Information Systems, published in journals indexed on Web of Science database. The research methodology and design were based on an inductive approach of a set of studies with the objective of theoretical development in the field of investigation. We found 144 articles on this subject. The first article was published in 1973. However, most papers were published during the last 10 years although the highest interest in Accounting Information Systems study among scholars concentrates on a short period, which is around 2020. We identify three research topics, as the following research trends: (1) the Accounting Information System impact in the organization (e.g., performance, innovation, reorganization of activities, information reporting) ; (2) the Accounting Information System Construction, (3) the importance of implementation of the Accounting Information System in small and medium-sized enterprises and Public-Sector ; and (4) the factors that contribute to Accounting Information System efficiency/quality. These themes fit into a theoretical framework, in which agency and contingency theory are highlighted. In addition, by promoting the analysis of strict bibliometric tools, we also identified authors, journals, organizations and countries/regions that contributed most to the development of the investigation in this research topic. The results of this research add insights to the existing literature and serve as a guide for future research in Accounting Information Systems context, as well as help organizations, public, private and governments to establish their strategies in this area.

Government Expenditure (GE) is an instrument by which the State distributes resources with efficiency and responsibility. Several studies have analysed the relationship between GE and economic growth, as well as the relationship between inequality and GE by region. Studies in Africa have found a positive relationship between education and health spending with respect to economic growth, which means that the greater public investment in education and health, the greater the economic growth. In order to investigate these relationships for the Angolan case, we used the data available of the period from 1991 to 2011. This dissertation analysed the impact of different types of GE on economic growth. It was found the GE is not moving towards equilibrium of economic growth, therefore we do not have causality between different types of GE and economic growth. After this analysis of the effects of aggregate sectorial GE on the GDP growth rate of Angola we tried to understand the regional impact of GE. We concluded that the distribution policy across provincial GE is a vector that does not help to solve the inequality of income and consumption in the country. It happens that, in per capita terms, 17 of the 18 provinces receive 66% of the total funds allocated, while Luanda receives 34% of these funds. The relationship between inequality, poverty and GE is negative, which shows that the higher the per capita GE, the lower is inequality and poverty. The major challenge for the country is going through a better allocation of GE resources, in order to increase economic growth and to reduce poverty and inequality. ; O Orçamento Geral do Estado (OGE) é o instrumento pelo qual o Estado distribui os recursos com eficiência e responsabilidade. Diversos trabalhos têm vindo a analisar a relação entre a despesa orçamental e o crescimento económico, bem como a relação entre a desigualdade e as despesas do orçamentais por região. Estudos realizados em África encontraram uma relação positiva entre as despesas de educação e saúde no crescimento económico, o que quer dizer que quanto maior for o investimento público em educação e saúde, maior é o crescimento económico. A fim de investigar estas relações, para o caso de Angola, foi utilizado dados disponíveis de 1991-2011. Nesta dissertação analisou-se o impacto de diferentes despesas orçamentais sobre o crescimento económico. Constatou-se que as despesas orçamentais não se movem em direção ao equilíbrio do crescimento económico, logo não encontramos causa efeito entre os diferentes tipos de despesas orçamentais e o crescimento económico. Esta dissertação concluiu que a política de distribuição do orçamento das províncias é um vector que não ajuda a resolver a desigualdade de rendimento e consumo no país. Sucede que, em termos per capita, 17 das 18 províncias recebem apenas 30% do total dos fundos alocados, enquanto Luanda recebe 70% destes fundos. A relação entre a desigualdade, pobreza e as despesas per capita do orçamento é negativa, o que demonstra que quanto maior for a despesa per capita menor é a desigualdade e a pobreza. O grande desafio para o país passa por uma melhor distribuição dos recursos do Orçamento Geral do Estado, a fim para se aumentar o crescimento económico e reduzir a pobreza e a desigualdade.

Reconstrução das circunstâncias em que foi gestado o projeto de uma revista acadêmica de estudos de gênero no Brasil. Exame de suas características particulares com destaque para a dependência de financiamento externo.