Rui José Oliveira Vieira - University of Amsterdam

University of Amsterdam - Amsterdam Business School
Plantage Muidergracht 12, Room M1-11
1018 TV Amsterdam – The Netherlands
Telephone: +31 20 525 5338 E-mail: [email protected]
Rui José Oliveira Vieira
EDUCATION
1998 – 2002
WBS – Warwick Business School, University of Warwick
Warwick, United Kingdom
PhD – Industrial and Business Studies
(Supervisors: Professors Keith Hoskin and Lin Fitzgerald)
1991 – 1993
ISCTE – Instituto Superior de Ciências do Trabalho e da Empresa
Lisbon, Portugal
MSc – Management, Strategy and Organisational Development
1984 – 1989
Universidade do Algarve
Faro, Portugal
Licenciatura – Management
AWARDS / GRANTS
2008 – 2009
Post-Doctoral research grant – Performance Measurement in the Public Sector
Portuguese Government / European Union
2005 – 2008
Research and development grant – POCTI/EGE/62908/2004 (€50,000)
FCT – Fundação para a Ciência e a Tecnologia, Portugal
2001
1997 – 2001
CIMA doctoral research award
CIMA – The Chartered Institute of Management Accountants, United Kingdom
Doctoral research grant – Praxis XXI Programme
Portuguese Government / European Union
ACADEMIC POSITIONS
Current Appointments
Since 2010
University of Amsterdam - Amsterdam Business School
Amsterdam, The Netherlands
Assistant Professor in Management Control and Accounting
Since 2007
Instituto de Empresa Business School
Madrid, Spain
Visiting Professor in Management Control and Cost Accounting
Since 2007
Nordakademie
Elmshorn - Hamburg, Germany
Visiting Professor in Management Accounting
Since 2003
Universidade Nova de Lisboa – Faculdade de Economia
Lisbon, Portugal
INOVA Researcher
Previous Appointments
2009
Nanyang Business School
Singapore
Visiting Professor in Accounting for Decision Making and Control
2003 – 2008
Universidade Nova de Lisboa – Faculdade de Economia
Lisbon, Portugal
Assistant Professor in Management Control and Accounting
2002 – 2003
ISCTE – Instituto Superior de Ciências do Trabalho e da Empresa
Lisbon, Portugal
Assistant Professor in Management Accounting and Research Methodology in Accounting
1999 – 2002
WBS – Warwick Business School, University of Warwick
Warwick, United Kingdom
Teaching Assistant in Management Accounting
1998 – 1999
UMIST – University of Manchester Institute of Science and Technology
Manchester, United Kingdom
Teaching Assistant in Managerial Accounting
1993 – 1997
Universidade Lusíada
Lisbon, Portugal
Lecturer in Management Accounting and Financial Accounting
1989 – 1997
ISCTE – Instituto Superior de Ciências do Trabalho e da Empresa
Lisbon, Portugal
Lecturer in Management Accounting
COURSES TAUGHT
Management Accounting – MBA, Master and Undergraduate Courses
Management Control – Master Course
Advanced Management Accounting – MBA Course
Accounting for Decision Making and Control – MBA and Undergraduate Course
Research Methodology in Accounting – PhD Course
RESEARCH INTERESTS
Management accounting, especially in the fields of management control systems, cost accounting, performance
measurement, and the organisational and behavioural aspects of management accounting systems.
Research and Development Project Approved (FCT- Fundação para a Ciência e a Tecnologia)
POCTI/EGE/62908/2004
50.000€
Management Accounting Change in the Portuguese National Healthcare Services
June, 2005 – December, 2009
Calls for R&D Projects (Fundação para a Ciência e a Tecnologia) PTDC/EGE-GES/112801/2009
The Gender Perspective in Accounting Education and Research, and in the Practice of Accountancy
(This project was submitted in 2009 and is waiting for evaluation)
PUBLICATIONS
Schneider, R. and Vieira, R. (forthcoming) “Insights from Action Research: Implementing the Balanced
Scorecard at a Wind-Farm Company”, International Journal of Productivity and Performance Management.
Vieira, R. (2008) “Activity Based Costing in the Financial Sector: New (and Powerful?) Accounting Discourse and
Practice”, Current Topics in Management, Vol.13, pp. 199-222.
Book Chapters (peer reviewed by authors from different chapters)
Vieira, R. (2008) “Paradigmas Teóricos de Investigação em Contabilidade” [Research Paradigms in Accounting].
In Major, M. and Vieira, R. (Eds.) “Contabilidade e Controlo de Gestão: Teoria, Metodologia e Prática”
[Accounting and Management Control: Theory, Methodology and Practice], Lisbon: Escolar Editora, 9-34.
Vieira, R.; Major, M. and Robalo, R. (2008) “Investigação Qualitativa em Contabilidade” [Qualitative Research in
Accounting]. In Major, M. and Vieira, R. (Eds.) “Contabilidade e Controlo de Gestão: Teoria, Metodologia e
Prática” [Accounting and Management Control: Theory, Methodology and Practice], Lisbon: Escolar
Editora, 129-163.
Major, M. and Vieira, R. (2008) “Activity Based Costing / Management”. In Major, M. and Vieira, R. (Eds.)
“Contabilidade e Controlo de Gestão: Teoria, Metodologia e Prática” [Accounting and Management
Control: Theory, Methodology and Practice], Lisbon: Escolar Editora, 243-278.
Other publications
Santos, S.; Vieira, R. and Pina, P. (2007) “Performance Measurement in Portuguese Local Government: A
Research Agenda”. In Rodrigues, P., Santos, S. and Ferreira, F. (Eds.), Global Management 2007,
International Association for the Scientific Knowledge, 429-433.
Vieira, R. and Hoskin, K. (2006) “Management Accounting Practices and Discourses Change: The role and use of
MAS”, FEUNL Working Paper Series - WP481 (ISSN: 0871-2573)
http://fesrvsd.fe.unl.pt/WPFEUNL/WP2006/wp481.pdf
Vieira, R. (2002) “Accounting and Change in the Financial Services Sector: The Case of Activity-Based Costing in
a Portuguese Bank”, Ph.D. Thesis, The University of Warwick.
Vieira, R. and Hoskin, K. (1998) “Activity Based Costing”, Revista Portuguesa de Gestão, II/98:49-66.
Franco, V.; Morais, A.; Major, M.; Oliveira, B.; Lourenço, I. and Vieira, R. (1997) “Gestão Orçamental: Exames
Resolvidos e Exercícios Propostos”, Lisbon: Rei dos Livros.
Franco, V.; Morais, A.; Major, M.; Oliveira, B.; Lourenço, I. and Vieira, R. (1996) “Contabilidade Analítica:
Exames Resolvidos e Exercícios Propostos”, Lisbon: Rei dos Livros.
Vieira, R. (1995) “Concepção e Implementação de um Sistema de Contabilidade por Actividades”, Revista
Portuguesa de Gestão, IV/95: 53-66.
Vieira, R. (1994) “CBA: Custeio Baseado nas Actividades”, Revista Portuguesa de Gestão, III-IV/94: 105-117.
Vieira, R. (1993) “CBA – Custeio Baseado nas Actividades: Uma Abordagem à Gestão Estratégica de Custos”,
MSc Thesis, ISCTE.
Working Papers
Paper 1 (with Keith Hoskin):
“Re-thinking the ‘Disciplinary’ Power of Accounting: disciplinary expertise and the shaping of our interaction with
Activity Based Costing and Balanced Scorecard systems”
Paper 2 (with Nuno Pina):
“Strategy and Budget alignment”
Paper 3 (with Roman Schneider):
“Strategy and Management Control Systems in a Wind-Farm Company”
Paper 4:
“Power, Discourses and Accounting Change: The Implementation of Activity Based Costing in a Portuguese
Bank”
Paper 5 (with Stefan Reuss):
“Accounting Methods and the Impact of Complexity on a Company’s Profitability”
Paper 6:
“Performance Measurement in the Public Sector: The Design and Use of a Balanced Scorecard in the Railways
Sector”
CONFERENCES / ACADEMIC PRESENTATIONS (most recent)
Vieira, R. and Hoskin, K. (2008) Re-thinking the “Disciplinary” Power of Accounting: how American Ivory Tower
Knowledge Translates into Strategy in a Portuguese Bank, 5th Workshop on Management and Accounting
in Historical Perspectives, Innsbruck, Austria.
Reuss, S. and Vieira, R. (2008) Accounting Methods and the Impact of Complexity on a Company’s Profitability,
Management Accounting Research Group Conference, Birmingham, United Kingdom.
Pina, N. and Vieira, R. (2008) Strategy and Budget Alignment, Critical Perspectives on Accounting Conference,
New York, USA and 14th International Conference on Advances in Management, Boston, USA.
Vieira, R. (2007) Performance Measurement in the Public Sector: The Implementation of a Balanced Scorecard
in the Portuguese Railway Sector, 30th Annual Congress of the European Accounting Association, Lisbon,
Portugal and 7th International Management Control Systems Research Conference, Paris, France.
Vieira, R. (2006) Performance Measurement in the Public Sector: The Design and Use of the Balanced
Scorecard, Twelfth Annual International Conference on Advances in Management, Lisbon, Portugal.
Vieira, R. and Hoskin, K. (2006) Management Accounting Practices and Discourses Visibility and Role, 30th
EnANPAD Conference, Salvador, Brazil.
Vieira, R. and Hoskin, K. (2005) Accounting Practices and Discourses Change: The implementation of Activity
Based Costing in a Portuguese Bank, Workshop on the Changing Roles of Management Accounting as a
Control System, Antwerp, Belgium and Critical Perspectives on Accounting Conference, New York, USA.
Vieira, R. and Hoskin, K. (2005) Power, Discourses and Accounting Change: The Implementation of Activity
Based Costing in Portuguese Bank, 28th Annual Congress of the European Accounting Association,
Göteborg, Sweden.
Vieira, R. and Hoskin, K. (2004) Accounting and Change in the Financial Services Sector: The Case of ActivityBased Costing in a Portuguese Bank, Fourth Asia Pacific Interdisciplinary Research in Accounting
Conference, Singapore and Sixth International Management Control Systems Research Conference,
Edinburgh, Scotland.
Vieira, R. and Hoskin, K. (2004) Management Accounting Practices and Discourses Change: Activity Based
Costing in the Financial Services, 27th Annual Congress of the European Accounting Association, Prague,
Czech Republic.
Vieira, R. (2003) Management Accounting Change in the Financial Services Sector: The Implementation of
Activity-Based Costing in a Bank, 26th Annual Congress of the European Accounting Association, Seville,
Spain.
Vieira, R. (2003) Management Accounting Change in the Financial Services Sector: The Implementation of
Activity-Based Costing in a Bank, 7th Interdisciplinary Perspectives on Accounting Conference, Universidad
Carlos III de Madrid, Spain; IV Workshop on Management Accounting Change (ENROAC), University of
Groningen, The Netherlands.
Vieira, R. (2002) Accounting and Change in the Financial Services Sector: The Case of Activity-Based Costing in
a Portuguese Bank, III Conference on New Directions in Management Accounting, Brussels, Belgium.
ASSOCIATE EDITOR
Associate Editor of the Portuguese Journal of Accounting and Management (“Contabilidade e Gestão”)
Ad-hoc reviewer for international refereed journals (e.g. European Accounting Review, Current Topics in
Management, Measuring Business Excellence) and conferences (e.g. 9th Interdisciplinary Perspectives on
Accounting Conference, 5th Asia Pacific Interdisciplinary Research in Accounting Conference, 15th Annual World
Business Congress - International Management Development Association – IMDA, 15th Annual International
Conference on Advances in Management).
Member of the Scientific Committee of the 30th Annual Congress of the European Accounting Association held
in Lisbon (April, 2007).
Supervision of several master and bachelor thesis in the last years and member of several thesis
examination committees.
Affiliation to national and international academic associations:
European Accounting Association (EAA)
Management Control Association (MCA)
Portuguese Association of Higher Education Accounting Teachers (ADCES – Associação dos Docentes de
Contabilidade do Ensino Superior).
Network of Portuguese Accounting Researchers (GRUDIS – Grupo de Discussão em Contabilidade)
Fully qualified member of the Portuguese Accounting Body - Técnico Oficial de Contas.
Languages: Portuguese (native), English (fluent), French, Italian and Spanish (intermediate).
OTHER ACTIVITIES (consultancy and executive courses)
2004
1996 - 1997
Institute for International Research – IIR Portugal
Executive course – Balanced Scorecard
CESO CI – Consultores Internacionais, S.A.
Management accounting trainer – Maputo, Mozambique and Praia, Cape Verde Islands
1990
CCA – Caiano Pereira Consultores Associados, Lda.
Consultant Company – Lisbon, Portugal
1989
IAPMEI – Instituto de Apoio às Pequenas e Médias Empresas e à Inovação
Institute for the Support of Small and Medium-sized Enterprises – Faro, Portugal
Investment Analysis
1989 - 2003
INDEG and ISCTE Business School - Lisbon, Portugal
Executive and MBA courses - Management accounting and management control
- January 2010 –