With globalisation, there has been an intensification of investments by foreign groups in sectors strategic to their country of origin, such as some minerals. It is, therefore, crucial for a parent company to implement specific controls in its management control systems. In these circumstances,...

The family business is one of the world economy's leading drivers, playing a significant role in countries' economic and social development. Portugal is a country very dependent on this type of companies, which makes this study important, not only for discussing the problem in this scientific...

The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none include disclosure of social accounting information...