CURRICULUM VITAE. Lúcia Maria Portela de Lima Rodrigues. Birth place and date: Barcelos, Portugal, 15 / 06 / 1958

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1 CURRICULUM VITAE Full Name: Nationality: Gender: Lúcia Maria Portela de Lima Rodrigues Portuguese Female Birth place and date: Barcelos, Portugal, 15 / 06 / 1958 Personal Address: Rua Padre Feliciano, nº112 Fraião Braga, Portugal Institutional Address: Universidade do Minho Escola de Economia e Gestão Campus de Gualtar Braga, Portugal Contact data: Tel: Cell phone: Fax: lrodrigues@eeg.uminho.pt 1. ACADEMIC QUALIFICATIONS Academic Degrees: 1998 PhD in Business Administration, specialization in ACCOUNTING University of Minho (School of Economics and Management), Portugal 1991 MSc in ECONOMICS University of Porto, Faculty of Economics, Portugal 1982 GRADUATION IN ECONOMICS ( LICENCIATURA EM ECONOMIA, five years univ. degree) University of Porto, Faculty of Economics, Portugal Languages: Portuguese: mother language English: reading: Excellent; writing: Very Good; conversation: Very Good Spanish: reading: Excellent; writing: Very Good; conversation: Very Good French: reading: Excellent; writing: Very Good; conversation: Very Good 1/25

2 2. AREA OF WORK Area of Scientific Activity: Accounting Area of Specialization: International Accounting and Financial Reporting, Accounting History, Intangible Assets and Intellectual Capital, Corporate Social Responsibility Disclosure, Accounting for Financial Instruments and Risk Reporting. 3. AFFILIATION & MEMBERSHIP Member of the Academy of Accounting Historians, USA. Member of the Accounting and Finance Association of Australia and New Zealand. Member of the European Accounting Association (EAA), Europe. 4. KEY EXPERIENCE Lúcia Lima Rodrigues has extensive experience and research in financial accounting issues and accounting standardization. She is a member of the Portuguese accounting standards setting body (Comissão de Normalização Contabilística) where she represents the Portuguese Chartered Accountants Association (Ordem dos Contabilistas Certificados). Lúcia Lima Rodrigues is also the President of Financial Accounting Group of the Portuguese Chartered Accountants. She has provided consultancy services for the Portuguese Chartered Accountants Association and the Government Audit Office (Tribunal de Contas). She is a member of the General Council of the University of Minho and President of the Committee on Planning and Financial Matters (specialized sub-committee of the General Council). On the academic side, Lúcia Lima Rodrigues is President of the Accounting History Commission of Portuguese Chartered Accountants Association. She is Editor of the refereed journal, Portuguese Journal of Accounting and Management. She is also well linked with the European academic community since she was a member of the Management Committee of the European Accounting Association ( ), elected from European peers. She was a member of the Management Board of the European Accounting Association (EAA) since 2009 (elected from Portuguese peers to represent Portugal). She is now EAA Book Review Editor. Lúcia Lima Rodrigues regularly presents her research at some of the most important international conferences in accounting, such as those organized by the European Accounting Association, American Accounting Association, and European Institute for Advanced Studies in Management. She was the Convenor of the Fourth Accounting History International Conference, supported by the journal Accounting History, held in Braga in She has been member of the Scientific Committee of the EAA Congress. She has published her research in books, book chapters and top journals such as: Accounting, Organizations and Society, Accounting, Auditing & Accountability Journal, European Accounting Review, The International Journal of Accounting, British Accounting Review, Critical Perspectives on Accounting, Business History and Journal of Business Ethics. 2/25

3 Lúcia Lima Rodrigues has an extensive teaching experience, currently including several MBA, MSc, PhD, undergraduate and executive courses in Financial Accounting, Accounting Theory, Public Sector Accounting, Accounting for Financial Instruments, and Accounting for Managers. 5. PROFESSIONAL HISTORY (APPOINTMENTS & EMPLOYMENT) From 2015 to present Appointed Honorary Adjunct Professor, College of Business, Victoria University, Melbourne, Australia From 2006 to present Associate Professor (with Habilitation ) School of Economics and Management, University of Minho, Portugal Member of the University of Minho General Council since March 2009; she is the President of the Accounting and Financial Matters commission of the General Council Head of the Department of Management until 2010 From 2002 to 2006 Associate Professor School of Economics and Management, University of Minho, Portugal From 2005, Head of the Department of Management Vice Dean of the School of Economics and Management, University of Minho until 2004 From 1998 to 2002 Assistant Professor School of Economics and Management, University of Minho, Portugal Vice Dean of the School of Economics and Management, University of Minho From 1991 to 1998 Lecturer School of Economics and Management, University of Minho, Portugal From 1990 to 1991 Invited Lecturer School of Economics and Management, University of Minho, Portugal From 1987 to 1990 Invited Lecturer Faculty of Economics of Porto, University of Porto From 1983 to1987 Training Lecturer Faculty of Economics of Porto, University of Porto 6. EDUCATIONAL ACTIVITIES 3/25

4 6.1 Relevant Teaching Experience 1990 to date University of Minho, Portugal Taught and directed several accounting courses at undergraduate level (Financial Accounting, Advanced Financial Accounting, Auditing and Taxation, Public Sector Accounting, Management Accounting); MSc in Accounting (International Accounting, Public Sector Accounting, Accounting Theory), MSc in Management (Accounting for Managers); PhD in Accounting (Accounting Theory and Research project); and PhD in Business Administration (Accounting Seminars) to 2012 EGP-ESCOLA DE GESTÃO DO PORTO, Portugal (University of Porto Business School) Taught Basic Accounting (2008, 2009) and Financial Accounting (2010) in the Magellan MBA to 1999 University of Porto, Portugal Taught Accounting Theory and Financial Accounting. 6.2 Relevant Supervision Experience PhD/Doctor degrees (finalized) 1. Raul da Silva Dores (forthcoming). The process of acceptance, design and implementation of an ABC system: an interventionist case in a Portuguese company, PhD in Industrial Engineering and systems, University of Minho (with Paulo Afonso). 2. Paula Cristina Mendes dos Santos (2017). A criação da Associação dos Técnicos Oficiais de Contas (ATOC) e a oficialização da profissão em Portugal, PhD in Accounting, University of Minho and University of Aveiro. 3. Amélia Oliveira Carvalho (2016). Transparência na Prestação de Contas das Fundações: abordagem teórica e empírica. PhD in Management, specialization in accounting and management control. University of Porto, (with Manuel Branco). 4. Angélica de Vasconcelas Silva (2016). Closing doors ( ): the liquidation process at General Company of Pernambuco and Paraíba. PhD in Accounting in partnership between the University of São Paulo and the University of Minho (with Edgard Cornacchione and Alan Sangster). 5. Valnir Alberto Brandt (2016). Contabilidade e Relato dos Intangíveis: Análise das Empresas Cotadas na BM&FBOVESPA, PhD in Accounting, University of Minho and University of Aveiro (with Lídia Oliveira). 6. Joaquim Leite, (2015). Abordagem Institucional da Mudança em Contabilidade de Gestão: o Caso da Normalização nos Hospitais Públicos Portugueses PhD in Accounting, University of Minho and University of Aveiro. 7. Vera Lúcia Mendes da Cunha, (2015). Divulgação de Informação sobre o Governo das Sociedades em Portugal: Extensão e Determinantes, PhD in Accounting, University of Minho and University of Aveiro. 8. Solange Maria dos Santos Costa (2015). Ensaios sobre a Responsabilidade Social Corporativa no setor portuário, PhD in Accounting, University of Minho and University of Aveiro (with Manuel Castelo Branco). 4/25

5 9. Maria Clara Cavalcante Bugarim (2015). O exercício profissional e a educação contábil: o caso do Conselho Federal de Contabilidade do Brasil, PhD in Accounting, University of Minho and University of Aveiro (with Carlos Pinho). 10. Maria Manuela Gaspar Fantasia (2014), A aplicação da cadeia de valor como suporte à gestão estratégica de custos: uma aplicação à indústria, PhD in Accounting, University of Minho and University of Aveiro. 11. Sara Eira Serra (2014), A relevância do relatório de auditoria para os investidores institucionais, analistas financeiros e analistas de crédito, PhD in Accounting, University of Minho and University of Aveiro. 12. Ana Alexandra Caria Pereira (2013), The Voluntary Adoption of International Accounting Standards in Portugal: The Pioneering Cases of Jerónimo Martins and Sonae Sierra, PhD in Accounting, University of Minho and University of Aveiro. 13. Maria Alexandra Soares Fontes (2012), Constituents Perceptions on the roll-out of IFRS model by unlisted non-financial companies in Portugal, PhD in Accounting, University of Minho and University of Aveiro (with David Alexander). 14. Marta Alexandra Guerreiro (2012) "Essays on the institutionalization of a new accounting regime for unlisted companies in Portugal", PhD in Accounting, University of Minho and University of Aveiro (with Russell Craig). 15. Jonas Oliveira (2012) "Essays on Risk Reporting by Portuguese Companies" (2012), PhD in Accounting, University of Minho and University of Aveiro (with Russell Craig). 16. Kátia Cristina Matos Ribeiro Lemos (2011), Contabilidade de Instrumentos Derivados. Estudo da informação divulgada pelas empresas portuguesas. University de Santiago de Compostela, Spain (with Lazaro Rodriguez) 17. Patrícia Rodrigues Quesado (2010). Factores Determinantes de la Implementación del Cuadro de Mando Integral en Organizaciones Públicas y Privadas Portuguesas, University of Santiago de Compostela, Spain (with Beatriz Aibar) 18. Lídia Cristina Morais de Oliveira (2008), Towards a better understanding of the reporting of intangible assets and intellectual capital: Portuguese evidence, University of Minho, Portugal (with Russell Craig). 19. Conceição Ilda da Silva (2008) A Contabilidade de Gestão e o Custeio Baseado em Actividades nas grandes Empresas Portuguesas. Os Determinantes do Custeio Baseado nas Actividades, University of Minho. 20. Delfina da Rocha Gomes (2007). Accounting Change in Central Government: The Institutionalization of Double-entry Bookkeeping at the Portuguese Royal Treasury: , University of Minho, (with Garry Carnegie). 21. Manuel Emílio Castelo Branco (2007) Essays on Corporate Social Responsability and Disclosure, University of Minho. 22. Patrícia Andrea Bastos Teixeira Lopes Couto Viana (2007). Accounting for Financial Instruments. Empirical Evidence from Europe, University of Porto, Faculty of Economics. 23. Rui Manuel Pinto Couto Viana, (2006). Long- Lived Port Inventories: Essays on Financial Accounting Measurement and Recognition, University of Porto, Faculty of Economics. 24. Maria Natália Prudêncio Rafael Canadas, (2004) Um Modelo Dual de Análise, Avaliação e Relato do Valor Intangível O Caso das Telecomunicações Móveis em Portugal, University of Minho. 25. Maria Filomena Pregueiro Antunes Brás, (2004). "Proposta de Relato e Medida do Goodwill Gerado Internamente pelo Capital Humano Organizacional, University of Minho. 26. Ana Maria Rodrigues (2004), "O Goodwill nas Contas Consolidadas: Uma Análise dos Grupos Não Financeiros, University of Coimbral (with Vicente Condor). 5/25

6 Master degrees (finalized 46, only the last years are listed below) 1. Liliana Ferreira (2017). A contabilidade na Universidade de Coimbra nos anos de 1750 a 1800, MSc Thesis in Accounting, University of Minho. 2. Jaime Teixeira (2015). O grau de cumprimento da Norma de Contabilidade e Relato Financeiro 12 e os seus fatores influenciadores, MSc Thesis in Accounting, University of Minho. 3. Luís Diniz (2015). Fatores determinantes da divulgação voluntária de elementos intangíveis em período de crise financeira: o caso das empresas cotadas em bolsa em Portugal, MSc Thesis in Accounting, University of Minho. 4. Florbela Antunes Pires (2014), Harmonização Contabilística e Instrumentos Financeiros Derivados: estudo comparativo de empresas cotadas em Portugal e Marrocos, MSc Thesis in Accounting, University of Minho. 5. José Joaquim de Sá Machado (2012), Os primeiros impactos da adoção do SNC nas PME de excelência em Portugal, MSc Thesis in Accounting, University of Minho. 6. José Miguel Campos Boucinha (2011), Relatório de Sustentabilidade da Universidade do Minho, MSc Thesis in Environment Management, University of Minho (with Carlos Bernardo). 7. Luís Alberto Gonçalves Carvalho (2011). A Contabilidade da Companhia Geral da Agricultura das Vinhas do Alto Douro: 1852 A 1871, MSc Thesis in Accounting, University of Minho (wit Accounting, University of Minho (with Delfina Gomes). 8. Paulo Sérgio Gomes Macedo (2011). A contabilidade criativa e a continuidade: O papel do auditor, MSc Thesis in Accounting, University of Minho. 9. Graciete Andreia Soares da Costa (2011). A Divulgação da informação sobre Capital intelectual na Carta do Presidente incluída no Relatório e Contas, MSc Thesis in Accounting, University of Minho (with Lídia Oliveira). 10. Helena Maria da Costa Oliveira (2010). O Impacto do Balanced Scorecard numa Organização de Aprendizagem: O Caso Coutinhos, MSc Thesis in Accounting, University of Minho (with Vasco Eiriz). 11. Isabel Maria Gomes de Oliveira (2008). A Contabilidade do Vinho do Porto: O Período Pombalino, MSc Thesis in Accounting, University of Minho. 12. Mário José Macedo Marques (2008). A Manipulação de Resultados Induzida pelo Planeamento Fiscal: O Caso das Pequenas e Médias Empresas Portuguesas, MSc Thesis in Accounting, University of Minho. 13. Maria Margarida Araújo da Silva Martins (2007). A Utilização do XBRL no Relato Financeiro Electrónico, MSc Thesis in Accounting, University of Minho (with José Ramalho). 14. Noémia Augusta Rodrigues, (2007). O valor actual como medida contabilística nas Normas Internacionais de Contabilidade: Estudo das Empresas Cotadas na Euronext Lisboa, MSc Thesis in Accounting, University of Minho. 15. Nuno Miguel Caeiro Castanheira (2007). Auditoria Interna Baseada no Risco. Estudo do Caso Português, MSc Thesis in Accounting, University of Minho. 16. António da Costa Reis (2007). A Contabilização dos Activos Intangíveis: Uma Análise Conceptual e Empírica. MSc Thesis in Accounting, University of Minho. 17. Elsa Regina Monteiro Vieira (2006). A Necessidade de Alargamento da Informação sobre o Desempenho das Empresas. MSc Thesis in Accounting, University of Porto. 18. Kátia Cristiana Matos Ribeiro Lemos (2006). Contabilidad de Instrumentos Derivados: Estúdio de la Información suministrada y de la Normativa Adoptada por las Empresas Cotizadas en el Mercado de Capitales Portugués. MSc Thesis in Accounting, University of Santiago de Compostela, Spain. 6/25

7 19. Luzia Cristina Pereira Soares (2005). A informação financeira nas pequenas e médias empresas portuguesas. MSc Thesis in Accounting, University of Minho. 7. RELEVANT EXPERIENCE IN RESEARCH ACTIVITIES Some recent research projects include: 2013 to 2015 Sustainable competitiveness of SMEs in turbulent economic and social environments - a network approach, PIRSES-GA , Seventh Framework Programme, Marie Curie Actions, People, International Research Staff Exchange Scheme, December 2013 to 1 June 2015, euros, Lúcia Lima Rodrigues (coordinator at the University of Minho) to 2012 Voluntary Disclosure of Intangibles: A Challenge to Business Reporting. Project PTDC/GES/64453/ sponsored by Fundação para a Ciência e Tecnologia. Project leader. Project objectives: to describe the disclosure practices with respect to intangibles; to understand which factors determine the disclosure of intangibles; and to develop a set of guidelines to assist companies in the process of producing and disclosing timely, relevant and comparable reports on intangibles (60,704 Euros) to 2008 The Adoption of Double Entry Bookkeeping in Public Administration in Portugal: The case of the Royal Treasury ( ). Project POCTI/EGE/58696/2004 sponsored by Fundação para a Ciência e Tecnologia. Project leader. Project objectives: to expand understanding of the transfer of accounting technology in Europe by exploring the early adoption of double entry book-keeping in Portugal, by examining, in particular, its adoption in the public sector at the Erário Régio [Royal Treasury] on its establishment in 1761 under the leadership of Marquês de Pombal (47,119 euros) to 2004 School of Commerce: First School of Commerce founded by the State? Sponsored by Câmara dos Técnicos Oficiais de Contas. Project leader. Project objectives: to investigate a remarkable claim that has attracted much support in the Portuguese accounting literature that the School of Commerce [Aula de Comércio], established in Lisbon in 1759, was the world's first official professional technical establishment to specialize in the teaching of commerce. This project describes why the School of Commerce was established, how it operated, what it taught and discusses the effects of the School on Portuguese commercial activity. The reasons for the School s demise are also presented. The School's claims to firstness are explored (6,000 euros). 8. RELEVANT EXPERIENCE IN CONSULTANCY ACTIVITIES Lúcia Lima Rodrigues has participated as project leader or as a team member in the last years in the following consultancy projects: 7/25

8 From 2009 Member of the Portuguese Accounting Standards Setter (Comissão de Normalização Contabilística); from 2013, she is devoting to the adaptation of IPSAS to Portugal in the Public Sector Committee of CNC. 2010/ and 2009 Accounts Consolidation of the Portuguese Health Care System, Portuguese Government Audit Office (Project leader and main consultant); 2009 Discussion Group on the Portuguese Accounting Standardization System, Portuguese Chartered Accountants Association - Ordem dos Contabilistas Certificados (Member of the team and main consultant); 2007 Discussion Group on the Bologna Process, Ordem dos Contabilistas Certificados, (Project leader and main consultant) 9. RELEVANT PUBLICATIONS Recent major publications include: 9.1 Thesis/Books Rodrigues, Lúcia Lima, (1998). "Aplicação da Teoria dos Conjuntos Vagos na Medida e Gestão do Risco de Câmbio Económico". PhD thesis. University of Minho, Portugal Books: 1. Nunes, A., Rodrigues, L.L. and Viana, L. (2016). O Sistema de Normalização Contabilística nas Administrações Públicas: Teoria e Pratica. Coimbra: Almedina 2. Rodrigues, L.L. (2013). O TOC na Administração Pública, Ordem dos Técnicos Oficiais de Contas: Lisbon. 3. Rodrigues, L. L., Gonçalves da Silva and Esteves Pereira (2006). Contabilidade das Sociedades, Plátano Editora: Lisbon. 4. Martins, M. and Rodrigues, L.L. (2004). Custeio Baseado em Actividades: A Implementação em PME, Publisher Team: Lisbon. 5. Cunha, C. and Rodrigues, L. L. (2004). A Problemática do Reconhecimento e Contabilização dos Impostos Diferidos: Sua Aceitação e Pertinência, Áreas Editora: Lisbon. 6. Rodrigues, L.L. and Guerreiro, M. (2004). A Convergência de Portugal com as Normas Internacionais de Contabilidade, Publisher Team: Lisbon. 7. Rodrigues, L.L and Pereira, A. (2004) Manual de Contabilidade Internacional: A Diversidade Contabilística e o Processo de Harmonização Internacional, Publisher Team: Lisbon. 8. Sousa, G. and Rodrigues, L.L. (2002). BALANCED SCORECARD: Um instrumento de gestão estratégica para o século XXI, Editora Rei dos Livros: Porto. 9.2 Chapters in Books 1. Rodrigues, L.L. and Sangster, A. (forthcoming). Accounting and the State: the Portuguese- Brazilian Empire. In The Italian and Iberian Influence in Accounting History: The Imperative of Power. NewYork: Routledge. 8/25

9 2. Rodrigues, L.L. and Craig, R., Schmidt, P. and Santos, J.L. (forthcoming). Accounting and Taxation Practices in the Operation of Slavery in Brazil. In The Italian and Iberian Influence in Accounting History: The Imperative of Power. New York: Routledge. 3. Guerreiro, M. and Rodrigues, LL. (forthcoming). O sistema contabilístico português Origem e desenvolvimentos, in Contabilidade e Controlo da Gestão, Teoria, Metodologia e Prática, Lisboa: Escolar Editora. 4. Campos, C. and Rodrigues, L.L. (2016). Budgeting Techniques: Incremental-based, Performance-based, Activity-based, Zero-based and Priority-based, in Global Encyclopedia of Public Administration, Public Policy, and Governance. 5. Campos, C., Rodrigues, L.L. and Jorge, S. (2016). The role of Management Accounting Systems in Public Hospitals and the construction of Budgets: a literature review, (pp ) in Global Perspectives on Risk Management and Accounting in the Public Sector. IGI-Global. 6. Tavares, C. and Rodrigues, L.L. (2016).The Determinants of Corporate Social Responsibility Disclosure in Sustainability Reporting of the Portuguese public sector entities. (pp ) in Global Perspectives on Risk Management and Accounting in the Public Sector. IGI- Global. 7. Rodrigues, L. L. and Craig, R. (2012). Using a Dialectic Approach to Understand Stakeholders' Conflicts with CSR Activities. In A Stakeholder Approach to Corporate Social Responsibility Pressures, Conflicts, Reconciliation, Gower Publishing. 8. Rodrigues, L. L. (2012). Responsabilidade social e desempenho organizacional: uma abordagem holística aos conflitos entre stakeholders. In Responsabilidade Social Organizacional: Desenvolvimento e Sustentabilidade. Porto: Ecopy. 9. Portugal, A. and Rodrigues, L.L. (2009). Quality systems for global business as a competitive advantage, in Many Faces of Innovation: From Literature Synthesis to Empirical Studies, Helsinki: Edita Prima Oy, pp Marques, M. and Rodrigues, L.L. (2009). A Manipulação de Resultados Induzida pelo Planeamento Fiscal: O Caso da Pequenas e Médias Empresas Portuguesas, in Prémio Professor Rogério Fernandes Ferreira, Lisboa: CTOC, pp Gomes, Delfina and Rodrigues, L.L. (2009). Investigação em História da Contabilidade, in Contabilidade e Controlo da Gestão, Teoria, Metodologia e Prática, Lisboa: Escolar Editora, pp Silva, M. and Rodrigues, L.L. (2008). XBRL in Business Reporting, in Encyclopedia of Networked and Virtual Organization, Idea Group, Inc., Autumn, Vol. III, pp Rodrigues, L. L. and Craig, R. Postlethwayt, Malachy (2008). In Darity, William A., Jr. International Encyclopedia of the Social Sciences, 2nd edition. 9 vols. Detroit: Macmillan Reference USA, pp /25

10 9.3 Papers in international scientific periodicals with referee (only last 13 years) (in the period: 52 papers are listed on ISI and/or Scopus) 1. Carvalho, A., Rodrigues, L.L. and Branco, M. Factors influencing Voluntary Disclosure in the annual reports of Portuguese Foundations Voluntas: International Journal of Voluntary and Nonprofit Organizations, forthcoming. 2. Araújo, W., Rodrigues, L.L. and Craig, R. (2016). 'Empire as an imagination of the centre' and the development of accounting education in Brazil: The Rio de Janeiro School of Commerce. Critical Perspectives on Accounting, forthcoming. 3. Rodrigues, L. L., Tejedo, F. and Craig, R. (2016). Corporate governance and intellectual capital reporting in a period of financial crisis: evidence from Portugal, International Journal of Disclosure and Governance, 14(1), Fontes, A., Rodrigues, L.L and Craig, R. (2016). A theoretical model of stakeholder perceptions of a new financial reporting system, Accounting Forum, 40 (4), Dias, A., Rodrigues, L.L and Craig, R. (2016), Global financial crisis and corporate social responsibility disclosure, Social Responsibility Journal, 12 (4) Rodrigues, L.L., Carqueja, H.O. and Ferreira, L.F. (2016). Double-entry bookkeeping and the manuscripts dictated in the Lisbon School of Commerce, Accounting History, 21(4) Quesado, Patrícia, Aibar, B. and 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), Santos, S, Rodrigues, L.L. and M.C. Branco (2016). Online sustainability communication practices of European seaports (2016), Journal of Cleaner Production, 112, pp Guerreiro, M., Rodrigues, L. L. and Craig, R. (2015). Institutional change of accounting systems: The adoption of a regime of adapted International Financial Reporting Standards, European Accounting Review, 24(2), Rodrigues, L. L., Craig, R. Schmidt, P. and Santos, J. (2015). Documenting, Monetising and Taxing Brazilian Slaves in the Eighteenth and Nineteenth Centuries, Accounting History Review, 25(1), (Best Paper Award). 11. Quesado, P. Aibar, B. and Rodrigues, L. L. (2014). "La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas", Revista de Contabilidad-Spanish Accounting Review, 17 (2) Quesado, P., Aibar, B. and Rodrigues, L. L. (2014). "Factores Determinantes de la Implementación del Cuadro de Mando Integral en Portugal: evidencia empírica en organizaciones públicas y privadas", RBGN - Revista Brasileira de Gestão de Negócios, 16(51), Gomes, D., Carnegie, G., Rodrigues, L.L. (2014). Accounting as technology of government in Portuguese Empire: Development, application and enforcement of accounting rules during the Pombaline Era ( ), European Accounting Review, 23 (1), pp Caria, Ana and Rodrigues, L.L. (2014). The evolution of financial accounting in Portugal since the 1960s: a new institutional economic perspective, Accounting History, 19 (1-2) Quesado, P., Aibar, B. and Rodrigues, L.L. (2013). Balanced Scorecard adoption in Portuguese organizations: Contingent and institutional variables. Intangible Capital, 9(2), pp /25

11 16. Costa, G., Oliveira, L., Rodrigues, L.L. & Craig, R. (2013). Factors associated with the publication of a CEO letter" Corporate Communications: an International Journal, 18(4), pp Rodrigues, L.L. and Sangster, A. (2013). The role of the State in the development of accounting in the Portuguese-Brazilian Empire: , Accounting History Review, 23(2), pp (Best Paper AECA). 18. Oliveira, J., Rodrigues L.L. and Craig, R. (2013). Public visibility and risk related disclosures in Portuguese credit institutions, Journal of Risk, 15(4), pp 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(4), pp Guerreiro, M., Rodrigues, L.L. and Craig, R. (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), (Best paper of the Management Department). 21. Guerreiro, M., Rodrigues, L.L. and Craig, L. (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), Rodrigues, L.L. and Sangster, A. (2012), Public-Private Partnerships : The Portuguese General Company of Pernambuco and Paraíba (1759), Business History, 54(7), Rodrigues, L.L., Schmidt, P. and Santos, J. (2012), The Origins of Modern Accounting in Brazil: Influences leading to the Adoption of IFRS, Research in Accounting Regulation, 24(1), pp Quesado, P., Aibar, B. and Rodrigues, L. L. (2012). El Cuadro de Mando Integral en Organizaciones Públicas Portuguesas: Un Análisis Descriptivo", Revista Iberoamericana de Contabilidad de Gestión, X(19), pp Oliveira, H., Rodrigues, L.L. and Eiriz, V. (2012). O Balanced Scorecard e a Organizaçao de Aprendizagem - Estudo de Caso, Revista Universo Contábil, 8(4), pp Rodrigues, L. L., Schmidt, P., Santos, J. and Fonseca, P. (2011). A research note on accounting in Brazil in the context of political, economic and social transformations, , Accounting History, 16, nº1, pp Oliveira, J., Rodrigues, L.L. and Craig, R. (2011). Risk-related disclosures by nonfinance companies: Portuguese practices and discloser characteristics, Managerial Auditing Journal, 26(9), pp Marques, M., Rodrigues, L.L and Craig, R. (2011), Earnings management induced by tax planning: The case of Portuguese private firms, Journal of International Accounting, Auditing and Taxation, 20(2), pp Oliveira, J., Rodrigues, L.L. and Craig, R. (2011). Voluntary risk reporting to enhance institutional and organizational legitimacy: evidence from Portuguese banks, Journal of Financial Regulation and Compliance, 19(3), pp Oliveira, J., Rodrigues, L.L. and Craig, R. (2011), Risk-related disclosure practices in the annual reports of Portuguese credit institutions: an exploratory study, Journal of Banking Regulation, 12(2), pp Oliveira, L., Rodrigues, L.L. and Russell Craig (2010), Intellectual capital reporting in sustainability reports, Journal of Intellectual Capital, 11(4), pp /25

12 32. Oliveira, L., Rodrigues, L.L. and Craig, R. (2010), Intangible assets and value relevance: evidence from the Portuguese stock exchange, British Accounting Review, 42(4), pp Castanheira, N., Rodrigues, L.L and Craig, R. (2010), Factors associated with the adoption of risk-based internal auditing, Managerial Auditing Journal, 25(1), pp Branco, M. and Rodrigues, L.L. (2009). Exploring the importance of social responsibility disclosure for human resources, Journal of Human Resource Costing and Accounting, 13(3), pp Rodrigues, LL., Ricardino, A. and Martins, S. (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), pp Rodrigues, L.L. and Craig, R. (2009). Teachers as servants of State ideology: Sousa and Sales, Portuguese School of Commerce, , Critical Perspectives on Accounting, 20(3), pp Gomes, D., Carnegie. G. and Rodrigues. L.L. (2008). Accounting change in central government: the adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761), Accounting, Auditing & Accountability Journal, 21(8), pp Rodrigues, L: and Craig, R. (2008). Recovery amid destruction: Manoel da Maya and the Lisbon Earthquake of 1755, Libraries & the Cultural Record), 43(4), pp Branco, M. and Rodrigues, L.L. (2008). Factors influencing social responsibility disclosure by Portuguese companies, Journal of Business Ethics, 83(4), pp Branco, M. and Rodrigues, L.L. (2008). Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks. British Accounting Review, 40, pp Lopes, P. and Rodrigues, L.L. (2008). Accounting for financial instruments: A comparison of European companies practices with IAS 32 and IAS 39. Research in Accounting Regulation, 20, pp Guerreiro, M., Rodrigues, L.L. and Craig, R. (2008). Factors indicating preparedness to adopt International Financial Reporting Standards: the case of Portuguese listed companies, Accounting Forum, 32(1), pp Carnegie, G. and Rodrigues, L.L. (2007). Exploring the dimensions of the International Accounting History Community, Accounting History, 12(4), pp Brás, F. and Rodrigues, L.L. (2007). Accounting for firms' training programs: an exploratory study, Journal of Human Resource Costing & Accounting, 11(3), pp Rodrigues, L.L. and Russell Craig (2007). Assessing international accounting harmonization using Hegelian dialectic, Isomorphism and Foucault. Critical Perspectives on Accounting, 18(6), pp Carvalho, J., Rodrigues, L.L. and Craig, R. (2007). Early cost accounting practices and private ownership: The Silk Factory Company of Portugal, , The Accounting Historians Journal, 34(1), pp Branco, M. and Rodrigues, L.L. (2006). Positioning stakeholder theory within the debate on Corporate Social Responsibility Electronic Journal of Business Ethics and 12/25

13 Organization Studies, EJBO (Business and Organization Ethics Network), 12(1), pp Lopes, P. and Rodrigues, L.L. (2006). Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese Stock Exchange. The International Journal of Accounting, 42(1), pp Rodrigues, L. L., Gomes, D and Craig, R. (2006). State intervention in commercial education: The case of the Portuguese School of Commerce, Accounting History, 12 (1), pp Branco, M. and Rodrigues, L.L. (2006). Corporate social responsibility and resourcebased perspectives. Journal of Business Ethics, 60 (2), pp Viana, R. and Rodrigues, L.L. (2006). A special accounting treatment for regulated industries? The case of Port Wine Industry. Journal of Wine Research, 17(1), pp Branco, M. and Rodrigues. L.L. (2006). Communication of corporate social responsibility by Portuguese banks: a legitimacy theory perspective. Corporate Communication: An International Journal, 11 (3), pp Oliveira, L., Rodrigues, L.L. and Craig, R. (2006). Firm-specific determinants of intangibles reporting: evidence from the Portuguese Stock Market. Journal of Human Resource Costing and Accounting, 10 (1), pp Rodrigues, LL. (2006).The Fourth Accounting History International Conference (Report). Accounting History, May, pp Fontes, A., Rodrigues, L.L. and Craig, R. (2005). Measuring convergence of national accounting standards with International Financial Reporting Standards. Accounting Forum, 29, pp Rodrigues, L. L., Gomes, D. and Craig, R. (2004). The Portuguese School of Commerce, : A reflection of the Enlightenment, Accounting History, 9 (3), pp Rodrigues, L. and Craig, R. (2004). English mercantilist influences on the foundation of the Portuguese School of Commerce in Atlantic Economic Journal, International Atlantic Economic Society, 32(4), pp Rodrigues, L.L. (2003). Seven survival strategies for non-native language speaking conference presenters, Accounting Education: An International Journal, 12 (3), pp Rodrigues, L., Gomes, D and Craig, R. (2003). Corporatism, liberalism and the evolution of accounting profession in Portugal from 1755, Accounting Historians Journal, 30 (1), pp Papers in national periodicals with referee: 1. Mendes, C., Rodrigues, L. L. and Parte, L. (2012). Evidence of earnings management using accruals as a measure of accounting discretion, Tékhne, Review of Applied Management Studies, 10, Portugal, A. and Rodrigues, L.L. (2010). Quality Management systems for globally competing companies, Revista de Gestão e Sustentabilidade, Vol.1 (Edição Especial), pp /25

14 3. Lemos, K., Rodrigues, L.L. and Rodríguez, L. (2009). Determinantes do nível de divulgação de informação sobre instrumentos derivados. Evidência empírica no mercado de capitais português, Tékhne, Review of Applied Management Studies 7(2), pp Lemos, K. and 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, 4(7) pp Mendes, C. and Rodrigues, L.L. (2007). Determinantes da Manipulação Contabilística, Tékhne, Review of Applied Management Studies, 4(7), pp Mendes, C. and Rodrigues, L.L. (2006). Factors Affecting Income Smoothing Practices Among Listed Companies on the Portuguese Stock Market: Further Evidence, Revista de Gestão e Economia, Universidade da Beira Interior, Vol. 11, pp Mendes, C. and Rodrigues, L.L. (2006). Estudo de práticas de Earnings Management nas empresas portuguesas cotadas: Identificação de alisamento de resultados e seus factores explicativos Tékhne, Review of Applied Management Studies, 3(2), pp Gomes, C. and Rodrigues, L.L. (2005/06) A estrutura de custos das actividades económicas portuguesas e o custeio baseado nas actividades, Gestão e Desenvolvimento, (13-14), pp Rodrigues, L.L., Oliveira, L. and Menezes, C. (2005). O Relato Financeiro do Desempenho Ambiental: Estudo das Empresas Cotadas na Bolsa de Valores de Lisboa e Porto. Estudos de Gestão Portuguese Journal of Management Studies, X(2), pp Rodrigues, L.L. and Quesado, P. (2004). O Contributo do Balanced Scorecard para a Gestão Estratégica de Custos. Tékhne, Review of Applied Management Studies, 1(1), pp Rodrigues, L.L. and Fontes, A. (2002). Portugal Face à Harmonização Contabilística Internacional: Um Estudo de Harmonização Formal. Revista de Gestão e Economia, Universidade da Beira Interior. 4, pp Rodrigues, L.L. and Oliveira, L. (2001). O Relato Financeiros dos Intangíveis em Portugal. Revista de Gestão e Economia, Universidade da Beira Interior, 2, pp Rodrigues, L.L. and Oliveira, L. (2001). O Capital Intelectual nas empresas cotadas na bolsa: análise do rácio valor de mercado/valor contabilístico Estudos de Gestão Portuguese Journal of Management Studies, 6(2), pp Rodrigues, L.L. and Bandeira, A. (2001). Sinais de alerta de crise empresarial: modelo de regressão logit baseado em dados portugueses. Estudos de Gestão Portuguese Journal of Management Studies, 6(1), pp Papers under peer review 1. Carvalho, A., Rodrigues, L.L. and Branco, M. Factors influencing Voluntary Disclosure in the annual reports of Portuguese Foundations Voluntas: International Journal of Voluntary and Nonprofit Organizations, minor revisions. 2. Rodrigues, L.L. and Craig, R., The role of government accounting and taxation in the institutionalisation of slavery in Brasil, , Accouting, Auditing and Accountability Journal, major revisions. 3. Rodrigues, L., Pinho, C., Bugarim, M.C., Craig, R. and Queiroz, D. Factors Affecting Success in the Professional Entry Exam for Accountants in Brasil. Accounting Education, Submitted. 4. Dias, A. Rodrigues, L.L., Craig, C. and Neves, E. Corporate Social Responsibility Disclosure in Small and Medium-sized Entities and Large Companies, Business and Society Review, Submitted. 14/25

15 5. Carneiro, J., Rodrigues, L.L and Craig, C. Assessing international accounting harmonization in Latin America, Emerging Markets Review, Submitted. 10. RELEVANT COMMUNICATIONS International Congresses/Conferences Lúcia Lima Rodrigues has presented more than 140 papers (only papers presented in the last years): 1. Pucheta, M.C., Inmaculada Bel-Oms and Rodrigues, L.L. (forthcoming). Big auditing firms, audit-non audit fees and corporate social responsibility reporting. 40th Annual Congress da European Accounting Association, May 2017, Valencia, Spain. 2. Feitosa, M. Rodrigues, L.L. and Marques, M. (2016). Eficiência tributária e retorno em bem-estar social nos países da América Latina e Caribe, 20º Congresso Brasileiro de Contabilidade, September, Fortaleza-CE, Brazil. 3. Silva, Adriana, Rodrigues, L.L. and Sangster, A. (2016). Accounterability in the Management of free Africans under the Supervision of Brazilian Government. The 14Th World Congress of Accounting Historians, Chieti, Pescara, Italy, June. 4. Silva, A., Rodrigues, L.L. and Sangster, A. (2015). Accounterability in the Management of free Africans under the Supervision of Brazilian Government, The eighth Accounting History International Conference, Ballarat, Australia, August. 5. Rodrigues, L.L., Carqueja, H., and Ferreira, L. (2014). Double-Entry Bookkeeping and the Manuscripts Dictated at the Lisbon School of Commerce: , 12th World Congress of Accounting Educators and Researchers IAAER Florence, Italy, November. 6. Carvalho, A., Rodrigues, L.L. and Branco, M. (2014). Factors influencing voluntary disclosure in the annual reports of Portuguese foundations, The International Society for Third-Sector Research, The 11th international conference of the International Society for Third Sector Research (ISTR)., Germany, July. 7. Araújo, W. and Rodrigues, L.L. (2013). The Portuguese school of commerce and the transfer of accounting education technology to Brazil in the context of Empire, Commerce, The 7 th Accounting History International Conference, Seville, Spain, September. 8. Araújo, W. and Rodrigues, L.L. (2013). The Portuguese school of commerce and the transfer of accounting education technology to Brazil in the context of Empire, Commerce, III International Conference on Luca Pacioli in Acounting History and 3rd Balkans and Midle East Countries Conference on Accounting and Accounting History, Istanbul, Turkish, June. 9. Rodrigues, L.L., Carqueja, H., and Ferreira, L. (2013). Double-entry bookkeeping and the manuscript dictated in the Lisbon School of Commerce, III International Conference on Luca Pacioli in Acounting History and 3 rd Balkans and Midle East Countries Conference on Accounting and Accounting History, Istanbul, June. 10. Rodrigues, L. L., Schmidt, P. and Santos, J. (2012), Monetising and taxing human life, 13th World Congress of Accounting Historians, Newcastle, UK, July. 15/25

16 11. Rodrigues, L. L., and Sangster, A. (2012). The role of the State in the development of accounting in the Portuguese-Brazilian Empire: th World Congress of Accounting Historians, Newcastle, UK July. 12. Oliveira, J., Rodrigues, L. L. and Craig, R. (2012). Risk reporting: a literature review, 7th Finance Conference of the Portuguese Finance Network (PFN), Aveiro, Portugal, 5-7 July. 13. Quesado, P. Aibar, B. and Rodrigues, L. L. (2012), La Implementación Del Cuadro De Mando Integral En Organizaciones Públicas Y Privadas Portuguesas: Factores Relacionados Con Los Sistemas De Información Y Gestión XV Encuentro de AECA (Associación Española de Contabilidad y Administración), Esposende, October. 14. Lemos, K., Rodríguez, L.L. and Rodrigues, L. L. (2012), Factores Determinantes Do Nível De Divulgação De Informação Sobre Instrumentos Derivados De Acordo Com As Recomendações Do Comité De Basileia E Da IOSCO - Evidência Empírica No Sector Bancário Português, XV Encuentro de AECA (Associación Española de Contabilidad y Administración), Esposende, September. 15. Rodrigues, L. L. (2011). The role of the State in the development of accounting in the Portuguese-Brazilian Empire: II International Conference Before and After Luca Pacioli, June, Sansepulcro, Perugia and Florence, Italy. 16. Rodrigues, L. L. (2011). The role of the State in the development of accounting in the Portuguese-Brazilian Empire: Academy of Accounting Historians Research Conference, 3-4 June, Washington, EUA. 17. Lemos, K., Rodríguez, L. and Rodrigues, L.L. (2011). Determinantes do nível de divulgação de informação sobre instrumentos derivados: evidência empírica no mercado de capitais português em IV Congrés Catalá de Comptabilitat I Direcció, 26 e 27 May, Barcelona. Spain 18. Oliveira, J., Rodrigues. L.L. and Craig, R. (2011). Public visibility and risk-related disclosures in Portuguese credit institutions. 34th Annual Congress da European Accounting Association, Abril, Roma, Italy. 19. Guerreiro, M., Rodrigues, LL. and Craig, R. (2011). Factors associated with the preparadness of unlisted large companies to adopt the International Financial Reporting Standards adapted to Portugal. 34th Annual Congress da European Accounting Association, April, Roma, Italy. 20. Quesado, P., Rodrigues, L.L. and Aibar, B. (2011). Factors influencing the implementation of the Balanced Scorecard: Empirical Evidence from privately and publicly owned organizations. 34th Annual Congress da European Accounting Association, April, Roma, Italy. 21. Oliveira, J., Rodrigues, L.L. and Craig, R. (2011). Risk related disclosures by non-finace companies: Portuguese practices and disclosurer characteristics. 2nd International Accounting & Business Conference 2011 (IABC 2011: Achieving Excellence Through Practices in a Global Environment), February, Johor Bahru, Malaysia 22. Oliveira, L., Rodrigues, LL. and Craig, R. (2010). Stakeholder Theory, Resource Based Perspectives And The Voluntary Disclosure Of Intellectual Capital, 6th Interdisciplinary Workshop On Intangibles, Intellectual Capital & Extra-Financial Information, September 30 - October 1, Catania, Italy. 23. Oliveira, J., Rodrigues, L.L. and Craig, R. (2010). Risk-related disclosure practices in the annual reports of Portuguese credit institutions: an exploratory study, Fifth International Workshop on Accounting & Regulation, Septembre, Siena, Italy. 24. Oliveira, J., L.L. and Craig, R. (2010). Public visibility as an explanator of risk-related disclosures: The case of Portuguese credit institutions. 4th European Risk Conference, 16/25

17 Perspectives in Risk Management: Accounting, Governance and Internal Control, September, Nottingham, UK. 25. Rodrigues, L. L., Schmidt, P., Santos, J. and Fonseca, P. (2010). A research note on accounting in Brazil in the context of political and social transformations, The sixth Accounting History International Conference, August, Wellington, New Zealand. 26. Gomes, D., Carnegie, G. and Rodrigues, L.L. (2010). Accounting as a technology of governement to enact practical action at a distance in the Portuguese Empire: The pombaline Era ( ). The sixth Accounting History International Conference, August, Wellington, New Zealand. 27. Gomes, D., Rodrigues, L.L. and Carnegie, G. (2010). Accounting rules as a technology of government to exert action at a distance in the Portuguese Empire: The case of the Royal Treasury ( ), 35 th Economic & Business Historical Society Conference, May, Braga, Portugal. 28. Oliveira, J., Rodrigues, L.L. and Craig, R. (2010). Risk-Related disclosure Practice in the Annual Reports of Portuguese Credit Institutions: An Exploratory Study. 33 rd Annual Congress da European Accounting Association, May Istanbul, Turkey. 29. Oliveira, L., Rodrigues, L.L. and Craig, R. (2010). Intangible Assets and Value Relevance: Evidence from the Portuguese Stock Exchange. 33 rd Annual Congress da European Accounting Association, May, Istanbul, Turkey. 30. Fontes, A., Alexander, D. and Rodrigues, L.L. (2010). Constituents Perceptions Towards the Adoption of IFRS-Based Accounting Standards at National Level: Qualitative Evidence from Portugal. 33 rd Annual Congress da European Accounting Association, May, Istanbul, Turkey. 31. Fontes, A. Alexander, D. and Rodrigues, L.L. (2009). Constituents perceptions towards the adoption of IFRS-based accounting standards at the national level: qualitative evidence from Portugal, The 5th Annual Workshop on ACCOUNTING IN EUROPE, 10 11th September 2009, Catania, Italy. 32. Fontes, A., Alexander, D. and Rodrigues, L.L. (2009). Portugal s Switch to International Financial Reporting Standards (IFRS): User, Preparer and Regulator Perceptions of the Convergence Process, the 32nd Annual Congress of the European Accounting Association, May, Tampere, Finland. 33. Oliveira, L., Rodrigues, L.L. and Craig, R. (2009). Factors influencing intellectual capital reporting in the sustainability reports of Portuguese firms, the 32nd Annual Congress of the European Accounting Association, May, Tampere, Finland. 34. Oliveira, J., Rodrigues, L.L. and Craig, R. (2009). Risk reporting practices of companies in the non-finance sector: Evidence from Portugal Midwest Regional Meeting of the American Accounting Association, Saint Louis, Missouri, (EUA), April. 35. Oliveira, L., Rodrigues, L.L. and Craig, R. (2008). Factors influencing intellectual capital reporting in sustainability reports, 4 rd Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, Hasselt, Belgium, 22/24 October Lemos, K., Rodríguez, L. and Rodrigues, L.L. (2008). Estudo Do Nível De Divulgação De Informação Voluntária Sobre Instrumentos Derivados No Mercado De Capitais Português. XIII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas, September, Aveiro, Portugal. 37. Gomes, D., Rodrigues, L.L. and Carnegie, G. (2008). Accounting Rules as a Technology of Government to Control Action at a Distance in the Portuguese Empire: The Case of the Royal Treasury ( ). 12th World Congress of Accounting Historians, July, Istanbul, Turkey. 17/25

18 38. Dias, A. and Rodrigues, L.L. (2008). Quality systems for globally competing businesses, Management of International Business & Economic Systems Conference (MIBES 2008), 4-6 July, Larissa, Greece. 39. Gomes, D., Rodrigues, L.L. and Carnegie, G. (2008). Accounting Rules as a Technology of Government to Control Action at a Distance in the Portuguese Empire: The Case of the Royal Treasury ( ). Critical Perspectives on Accounting Conference, April, New York, EUA. 40. Gomes, D., Rodrigues, L.L. and Carnegie, G. (2008). Accounting Rules as a Technology of Government to Control Action at a Distance in the Portuguese Empire: The Case of the Royal Treasury ( ). 31st European Accounting Association Annual Congress, April, Rotterdam, Holland, 41. Oliveira, L., Rodrigues, L.L. and Craig, R. (2008). The Value Relevance of Financial Reporting and Intangible Assets: Evidence from the Portuguese Stock Market. 31st European Accounting Association Annual Congress, April, Rotterdam, Holland. 42. Oliveira, J. and Rodrigues, L.L. (2008). Risk reporting practices by non-finance companies in Portugal. European Accounting Association, 31st European Accounting Association Annual Congress, April, Rotterdam, Holland, 43. Oliveira, J. and Rodrigues, L.L. (2008). Risk reporting practices by non-finance companies in Portugal. American Accounting Association, Midyear Meeting of the International Accounting Section, 7-9 February, San Diego, USA. 44. Oliveira, L., Rodrigues, L.L. and Craig, R. (2007). Stakeholder Theory and the Voluntary Disclosure of Intellectual Capital, 3rd Workshop On Visualising, Measuring, and Managing Intangibles & Intellectual Capital, October 29 31, Ferrara, Italy. 45. Dias, A. and Rodrigues, L.L. (2007). The impact of quality on the performance of organizations. in G. Blanas (ed.) MIBES 2007 Proceedings, Dept. of Business Administration, T.E.I. of Larissa, Greece, ISBN# Oliveira, J. and Rodrigues, L.L. (2007). Risk reporting practices among non-financial companies: evidence from Portugal. 1 st European Risk Conference, European Risk Research Network, Nottingham University Business School, 6-7 September, University of Münster, Germany. 47. Gomes, D., Rodrigues, L.L. and Carnegie, G. (2007). Accounting Rules as a Technology of Government: The Case of the Portuguese Colonies, the fifth Accounting History International Conference, 9-11 August, Banff, Canada. 48. Ricardino, Á., Rodrigues, L.L and Tortelboom, S. (2007). Corporate governance regulations: a new name for an ancient problem? The case of Grão Pará and Maranhão General Trading Company, the fifth Accounting History International Conference, 9-11 August, Banff, Canada. 49. Carnegie, G. and Rodrigues, L.L. (2007). Exploring the Dimensions of the International Accounting History Community. The fifth Accounting History International Conference, 9-11 August, Banff, Canada. 50. Mendes, C. and Rodrigues, L.L. (2006). Factors that Explain the Incidence of Income Smoothing: Empirical Evidence in the Portuguese Stock Market. Workshop de Investigación Empírica en Contabilidad Financiera, October, Madrid, Spain. 51. Gomes, D., Carnegie, G. and Rodrigues, L.L. (2006). Accounting change in central government: the adoption of double entry book-keeping at the Portuguese Royal Treasury (1761). Eleventh World Congress of Accounting Historians, July, Nantes, France. 52. Branco, M. and Rodrigues, L.L. (2006). Social Responsibility Disclosure by Portuguese Listed Companies. Thirteenth Annual International Conference on Advances in Management (FEIN: ), July, ISCTE, Lisbon, Portugal. 18/25

19 53. Oliveira, L., Rodrigues, L.L. and Craig, R. (2006). The Value Relevance of Financial Reporting and Intangible Assets: Evidence from the Portuguese Stock Market. Tenth Annual Conference of the Financial Reporting and Business Communication Research Unit, 6-7 July, Cardiff, Wales. 54. Lopes, P. and Rodrigues, L.L. (2006). Determinants of disclosure: evidence from disclosures about financial instruments by STOXX 50 companies, Northeast Regional Meeting of the American Accounting Association April 2006, New Hampshire, USA. 55. Oliveira, L., Rodrigues, L.L. and Craig, R. (2006). The value relevance of financial reporting and intangible assets: Portuguese evidence in Portuguese stock market. 29 th Annual EAA Congress, European Accounting Association March Dublin, Ireland. 56. Mendes, C. and Rodrigues, L.L. (2006). Factors Affecting Income Smoothing Practices Among Listed Companies on the Portuguese Stock Market. 29 th Annual EAA Congress, European Accounting Association March, Dublin, Ireland. 57. Branco, M. and Rodrigues, L.L. (2006). An analysis of social responsibility disclosure on the Internet by Portuguese best companies to work for: a matched pair analysis. 29 th Annual EAA Congress, European Accounting Association March, Dublin, Ireland. 58. Lopes, P. and Rodrigues, L.L. (2006). Determinants of Disclosure: Evidence from disclosures about financial instruments by STOXX 50 companies. 29 th Annual EAA Congress, European Accounting Association March, Dublin, Ireland. 59. Quesado, P. and Rodrigues, L.L. (2006). The Knowledge and Use of the Balanced Scorecard in Portugal: Empirical Evidence of the 250 Largest Companies. 29 th Annual EAA Congress, European Accounting Association March, Dublin, Ireland. 60. Viana, R. and Rodrigues, L.L. (2006). Inventories and financial statement analysis: Evidence from the wine industry. 29 th Annual EAA Congress, European Accounting Association March, Dublin, Ireland National Congresses/Conferences Lúcia Lima Rodrigues has presented approximately 20 papers in national conferences in the last eight years): 1. Quesado, P., Rodrigues, L. and Aibar, B. (2014). Adopción del Cuadro de Mando Integral en organizaciones portuguesas: factores relativos a los sistemas de información y gestión. TMS Algarve 2014: Management Studies International Conference, Olhão, Portugal, November. 2. Araújo, W. and Rodrigues, L.L. (2013). A História da Contabilidade nos Países de Língua Portuguesa. XIV Congresso internacional de contabilidade e auditoria, Lisbon, October. 3. Santos, S., Rodrigues, L.L. and Branco, M. (2013). Relato Social e Ambiental Corporativo online dos portos portugueses. XIV Congresso internacional de contabilidade e auditoria, Lisbon, October. 4. Silva, V., Rodrigues, L.L. and Lopes, L. (2013). A matéria colectável comum consolidada na União Europeia: Breve revisão da literatura, XIV Congresso internacional de contabilidade e auditoria, Lisbon, October. 5. Pires, R. Alves, M.C. and Rodrigues, L.L. (2012). Impacto da incerteza na utilidade da informação contabilística e práticas de contabilidade de gestão: um ajuste congruente, XXII Jornadas Luso-Espanholas de Gestão Científica Vila Real, 1-3 February 6. Lemos, K., Rodriguez, L. and Rodrigues, L.L. (2012). Grau de cumprimento com as recomendações do Basel Committee on Banking Supervision e da Organisation of 19/25

20 Securities Commissions, sobre divulgação de informação relacionada com instrumentos derivados evidência empírica no sector bancário português, XXII Jornadas Luso- Espanholas de Gestão Científica, Vila Real, 1-3 February 7. Quesado, P., Rodrigues, L.L. and Aibar, B. (2012). O balanced scorecard em Portugal: evidência empírica em organizações públicas e privadas, XXII Jornadas Luso- Espanholas de Gestão Científica, Vila Real, 1-3 February. 8. Quesado, P., Rodrigues, L.L. and Aibar, B. (2011). Conhecimento e Utilizacao do Balanced Scorecard Em Organizacões Publicas e Privadas Portuguesas. XIII Congresso de Contabilidade e Auditoria A Change in Management, May, Porto. 9. Oliveira, H., Rodrigues, L.L. and Eiriz, V. (2011). O Balanced Scorecard e as Organizações de Aprendizagem. XIII Congresso de Contabilidade e Auditoria A Change in Management, May, Porto. 10. Mendes, C., Rodrigues, L.L. and Parte, L. (2009). O Relato Financeiro e as Práticas De Earnings Management: Evidência Empírica Em Empresas Portuguesas Cotadas Em Bolsa. XX Encontro da Associação de Docentes de Contabilidade do Ensino Superior, 8-9 May, Coimbra, Portugal. 11. Portugal, A. and Rodrigues, L.L. (2008). Quality management Systems for Globally Competing, XII Congresso de Contabilidade e Auditoria, November, Aveiro. 12. Oliveira, J. and Rodrigues,L.L. (2008). Risk reporting practices by companies in the non finance sector: evidence from Portugal, XIII Encuentro AECA, Aveiro, September, Aveiro. 13. Quesado, P. and Rodrigues, L.L. (2007). "Aspectos Relevantes da Implementação do Balanced Scorecard em Grandes Empresas Portuguesas". XVIII Encontro da ADCES, March, Idanha-a Nova (Best paper award). 14. Rodrigues, L.L. and Craig, R. (2006). Teachers of commerce as servants of State ideology: Sousa and Sales, Portuguese School of Commerce, , XXVI Encontro da Associação Portuguesa de História Económica e Social, November, Ponta Delgada, Açores. 15. Gomes, D., Rodrigues, L.L. and Carnegie, G. (2006). Enabling Action at a distance using accounting rules as a technology of government: The Portuguese colonies ( ). XXVI Encontro da Associação Portuguesa de História Económica e Social, de November, Ponta Delgada, Açores. 16. Mendes, C. and Rodrigues, L.L. (2006). Motivações intrínsecas à manipulação contabilística: estudo do alisamento de resultados no mercado de capitais português. XI Congresso de Contabilidade e Auditoria Ética, independência e pensamento crítico, November, Coimbra. 17. Quesado, P. and Rodrigues, L.L. (2006). Factores determinantes na implementação do Balanced Scorecard em Portugal. XI Congresso de Contabilidade e Auditoria Ética, independência e pensamento crítico, November 2006, Coimbra Major speeches in international conferences (or research seminar by invitation) (guest speaker) in the last 8 years: 1. Perspetivas da profissão contábil no mundo: visão dos organismos internacionais, 20th Brazilian Congress of Accounting, September 2016, Fortaleza, Brazil. 2. Acreditação e Certificação Internacional de Cursos e IES, 20th Brazilian Congress of Accounting, September 2016, Fortaleza, Brazil. 3. Factors Affecting Success in the Professional Entry Exam for Accountants in Brazil, August 2016, Victoria University of Melbourne. 20/25

21 4. The role of government accounting and taxation in the institutionalization of slavery in Brazil ( ), Victoria University of Melbourne, Australia, Contemporary Issues in European Financial Reporting, Victoria University of Melbourne, Australia, 2014; 2015; The role of government accounting and taxation in the institutionalization of slavery in Brazil ( ), Programa de Pós-Graduação em Controladoria e Contabilidade da FEA/USP, Universidade de São Paulo, 2014, Brazil. 7. Intangibles and Intellectual Capital: from individual report to integrated reporting, Congresso Internacional de Conhecimento e inovação Inovar em Tempos Turbulentos, TECNOPUC, Porto Alegre, Brazil, O evolucionismo do Pensamento Contabilístico Português: Da Casa dos Contos à Contabilidade Contemporânea, Forum Internacional da História Contabilística: Portugal-Brasil, Brazil, El cambio histórico y la contabilidad como institucion económica, Jornada Internacional El Monasterio de Santo Domigo de Silos y el Pensamiento Contable Español, Santo Domingo de Silos, Burgos, Spain, The voluntary adoption of IFRS by Sonae Sierra: an institutional and actornetwork analysis, Victoria University of Melbourne, Melbourne, Australia, The New Horizons of Accounting History Western Europe Closing Section at III International Conference on Luca Pacioli in Acounting History and 3rd Balkans and Middle East Countries Conference on Accounting and Accounting History, Istanbul, Using a Dialectic Approach to Understand Stakeholders Conflicts with Corporate Social Responsibility Activities, MODAV, Turkish Accounting Academicians Collaboration Foundation, Artvin, Turkey, Using a Dialectic Approach to Understand Stakeholders Conflicts with Corporate Social Responsibility Activities, University of Canterbury, Department of Accounting and Information Systems, Christchurch, New Zealand, Accounting in Brazil in the Context of Political, Economic and Social Transformations, , University of Canterbury, Department of Accounting and Information Systems, Christchurch, New Zealand, Oportunidades de mestrado e doutoramento em Contabilidade, V Encontro Nacional dos Coordenadores do Curso de Ciências Contábeis, Conselho Federal de Contabilidade, Brasília, Brazil, Harmonização das Práticas Contábeis no Ambiente da União Europeia. VI Convenção de Contabilidade de Minas Gerais, Belo Horizonte, Brazil Editors Panel, representing the Portuguese Journal of Accounting and Management, at 30th Annual Congress of the European Accounting Association, Lisbon, /25

22 11. RESEARCH IMPACT SCOPUS Citations (on 28 February 2017) h-index: 14 22/25

23 Google Scholar (on 28 February 2017) 23/25