The accounting profession is undergoing significant changes due to revolutions in technology and markets. It is ever more important for higher education institutions (HEIs) to understand how to prepare professionals and students for the not-so-distant future. A review of the literature was conducted using VOS Viewer, focusing on the accountant’s profile in the context of the fourth industrial revolution and digital transformation. Then, the literature review’s findings were compared with the curricula of all Portuguese HEI accounting courses. The results show that transversal skills will be crucial in maintaining the relevance of the accounting profession, but HEIs seem to focus their curricula almost entirely on technical competencies/hard skills. There are, therefore, substantial divergences between what literature preaches and what education practices, not unlike what is being reported the world over. The origins and solutions to this apparent paradox are explored so as to contribute to good practices in other contexts and as a cautionary tale for other countries’ professional systems.

The aim of this paper is to examine the influence of Portuguese Foundation’s characteristics on their annual report disclosure practices. Data were collected from 142 Foundations in Portugal, which represents 50.9% of the Portuguese foundational sector. Supported by a Structural Equation Model (SEM), this study evaluates cause–effect relationship between Voluntary Disclosure, Board Structure, Organizations’ Characteristics and the existence of Auditing. Findings reveal that Organizations’ Characteristics influence the forms of Auditing, and on its turn, Auditing has a positive indirect impact on Voluntary Disclosure. Contrary to expectations, Board Structure does not affect Voluntary Disclosure. This paper fills a void in the literature by examining the impact of Foundations’ characteristics on their voluntary disclosure of financial and non-financial information.

University-industry cooperation is associated with the transfer of knowledge and technology. This collaboration is an extremely important field of study for the world’s economies, helping companies to become more competitive. The present research aims to explore and analyze the literature related to university-industry cooperation, using a bibliometric analysis as a methodology. This study intends to use an unlike approach to conduct the literature review and map the most relevant research studies, using a rigorous research protocol based on scientific documents published in the Web of Science database, using the keyword “University-Industry Cooperation”. The 256 articles collected are situated in a time base between 1970 and 2020 and were submitted to content analysis in R Bibliometrix. This systematic literature review revealed that companies are increasingly focusing on cooperation with universities. The research of these publications points to a growing trend in publications of articles with the topic “University-Industry Cooperation”. From the bibliometric analysis of the global research results, we highlight the most cited authors and the authors’ publications over time, and we also highlight the main research topics and countries where studies were conducted. On the other hand, we also highlight the collaboration network between institutions, authors, and countries over time. The University-Industry cooperation is explored here as an added value for advancing scientific knowledge on the relationship between these two important stakeholders, opening the way for future research in this area. With this article, we hope to contribute to the evolution of scientific knowledge in this area, providing future researchers with a detailed radiography overview of the literature related to University-Industry cooperation, contributing to filling an existing gap related to the scarcity of SLR studies that focus on this scientific theme.

Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the voluntary adoption of integrated reporting and the reporting practices up to the production of an integrated report. To this end, an analytical framework based on the Diffusion of Innovation Theory was developed and applied to data collected from a survey and corporate reports from both “adopters” and “non-adopters”. The evidence collected suggests that the adoption of integrated reporting may be driven by the perception of a relative advantage over traditional reporting in terms of providing more relevant information to capital providers, particularly banks. The publication of an integrated report appears to be the result of a process of incremental improvements in the practice of disclosure and assurance of non-financial information, so that the previous experience with sustainability reporting is also an important driver for voluntary integrated reporting. Finally, companies may be differently prepared for transition to integrated reporting and, therefore, have different perceptions of its cost and complexity, which may act as a barrier.

Non-profit organizations (NPOs) are facing growing pressure to become more performance oriented. The existence of a rising number of NPOs and the scarcity of fund sources is an increasingly worrying scenario. Our case study examines the experiences of three non-governmental development organizations (NGDOs) and discusses the possible existence of a relationship among fund sources and organizational performance. Non-profits are gradually required to respond to performance measurement directives and their fund sources may be scarce, in terms of quantity and diversity. Two central findings emerged from interviews and document analysis. First, there is a relationship between funds and performance, additional/greater funds positively influence organizational performance. Second, funds diversity play a critical role on performance, diversification of funds sources reduces the dependence of organizations and consecutively improves their performance.