Purpose This paper aims to explore the role of storytelling and impression management (IM) through the president’s letter in legitimizing the practices of an electricity company with regard to controversial issues during a period of change. Design/methodology/approach Drawing on a qualitative case study, this paper examines annual report letters from 1995 to 2013 using a methodological interpretative approach. Findings By promoting a success story using IM, the presidents give sense to particular actions related with controversial issues and attempt to influence expectations on strategic changes. The findings demonstrate that organizational actors use the flexibility of the president’s letter to tell the story and emphasize its self-laudatory nature. The study highlights that storytelling in these documents can be used to alleviate the tensions created by the inherent contradictions of social structures. Practical implications This research is useful for regulatory authorities, users of annual reports and academic researchers, making them attentive of the narratives companies may adopt to protect their legitimacy. The findings shed light on the need to evaluate the credibility of accountability mechanisms and can help stakeholders to develop a more critical view of the president’s letter. Originality/value This paper makes a contribution to research on communication issues by expanding literature on accounting and organizational storytelling. By demonstrating how presidents use sensegiving as a means of legitimacy-claiming, this study adds to the literature on legitimating accounts. In doing so, this paper bridges the gap between theories about organizational legitimacy, storytelling and IM. To sum up, the findings serve as an incremental step toward understanding the nature of accountability reporting.

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ResumoEste estudo tem como objetivo central a compreensão da problemática do acesso e do exercício na profissão contabilística, na perspetiva das mulheres que desempenham a profissão. Para alcançar este objetivo foram realizadas entrevistas a treze mulheres com inscrição ativa na Ordem dos Contabilistas Certificados.Na opinião das entrevistadas, apesar da maior facilidade no acesso à profissão ainda se verificam desigualdades, discriminações e sexismos que dificultam o exercício e a progressão das mulheres na carreira. Consideram, no entanto, que a profissão de contabilista exige organização, rigor, empenho e responsabilidade, atributos que melhor se adequam às características intrínsecas das mulheres. Palavras-chave:Contabilidade, profissão, contabilistas certificados/as, género, mulheres. Abstract Accounting, access and the practice of the profession of chartered accountant from the point of view of womenThe main objective of this study is to obtain a better understanding of the problems in the access and practice in the accounting profession from the point of view of women who are chartered accountants. To accomplish this objective thirteen interviews were performed to women who are accountants registered in the Portuguese Order of Chartered Accountants. According to the interviewees, despite the easier access to the profession, there are still inequalities, discrimination and sexism that hinder the exercise and progress of women in career. However, interviewees consider that the accounting profession requires organization, rigor, commitment and responsibility, attributes that are best suited to the intrinsic characteristics of women.Keywords: Accounting, profession, chartered accountants, gender, women. ResumenContabilidad, el acceso y el ejercicio de la profesión de contador público desde el punto de vista de las mujeres El objetivo principal de este estudio es obtener una mejor comprensión de los problemas en el acceso y la práctica en la profesión contable desde el punto de vista de las mujeres. Para lograr este objetivo se realizaron trece entrevistas a las mujeres que son contadoras registradas en la Orden de Contadores Públicos portuguesa. De acuerdo con las entrevistadas, a pesar de la facilidad de acceso a la profesión, todavía hay desigualdades, discriminación y sexismo que dificultan el ejercicio y el progreso de las mujeres en la carrera. Sin embargo, las entrevistadas tienen la opinión de que la profesión requiere organización, rigor, compromiso y responsabilidad, atributos que mejor se adapten a las características intrínsecas de las mujeres.

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This study focuses on the period of the Portuguese Overseas War (1961–1974), with the aim of analysing the role of military accounting in Portugal, particularly regarding whether state budgetary procedures were adapted to meet the needs of the state and the military. The analysis was developed by considering the budget constraints faced at the time, which were profoundly influenced by the laws of public sector accounting that had two main goals concerning the control and the balance of the budget. This work contributes to a better understanding of the role of accounting during the 13 years of war in three different war scenarios and in a small country with limited resources. In the context of permanent scrutiny by the Ministry of Finance regarding the distribution and management of public spending, it is believed that accounting and military administration played an important role but fell short in preventing budget overruns during the period of analysis.

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Este livro de actas recolhe comunicações apresentadas ao 7.º Congresso Internacional Direito na Lusofonia, cujo tema geral adoptado foi “Dizer o Direito: o papel dos Tribunais no séc. XXI”, tendo a sua realização, em versão exclusivamente online, sido prevista para os dias 21 a 25 de Junho de 2021. Em primeiro lugar, importa situar a iniciativa: o Congresso “Direito na Lusofonia” é um evento organizado pela Escola de Direito, mas com o intuito de congregar juristas de todos os espaços geográficos em que a língua portuguesa foi - e ainda é - veículo de construção normativo-jurídica. A realização da sétima edição do Congresso tem a novidade de ter lugar em versão exclusivamente online. Efectivamente, todas as anteriores edições do Congresso foram presenciais, tendo tido lugar em Braga (Portugal), Luanda (Angola), Brasília (Brasil) e Fortaleza (Brasil).