Rúben S. Barros is an Assistant Professor of Management Accounting and Control at Iscte – Instituto Universitário de Lisboa and integrated researcher at the Business Research Unit (BRU-IUL). His current research interests are related to management accounting and control. Particularly, he has investigated management control systems design and use with a focus on innovation, and performance measurement and management in public organizations. He has published in reputable international peer-reviewed journals like Journal of Accounting and Organizational Change, Journal of Management Control, and Qualitative Research in Accounting and Management.
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Personal identification

Full name
Rúben Barros

Citation names

  • Barros, Rúben Silva

Author identifiers

Ciência ID
9D1A-BD8E-F90C
Google Scholar ID
https://scholar.google.pt/citations?view_op=list_works&hl=pt-PT&user=l2Yslp0AAAAJ&gmla=AJsN-F40z-7TQsgO5T2Qe0ut1FdWcDA1Qjv9jPcc6cJe0AVIzts5Y0dhmCC9uONcboNknfZRmA_qdPI1Fia58PvtwqFPCixalrNBv4mbF3xk1o0re5tTYlE
Researcher Id
AAI-1529-2021
Scopus Author Id
57194059491

Websites

Knowledge fields

  • Social Sciences - Economics and Business
Degree Classification
2018/12/03
Concluded
 Gestão, Especialização em Contabilidade (Doutoramento)
ISCTE-IUL, Portugal
2014/07/09
Concluded
 Mestrado em Gestão (Mestrado)
ISCTE Business School, Portugal
2011/12/31
Concluded
 Licenciatura em Gestão (Licenciatura)
Instituto Politécnico de Lisboa Instituto Superior de Contabilidade e Administração de Lisboa, Portugal

Teaching in Higher Education

Category
Host institution 		Employer
2021/02/01 - Current Assistant Professor (University Teacher) ISCTE-Instituto Universitário de Lisboa, Portugal
2018/12/15 - 2021/01/31 Invited Assistant Professor (University Teacher) ISCTE Business School, Portugal

Publications

Journal article
  1. Barros, Rúben Silva. "Research on the balanced scorecard for government entities: a literature review". Journal of Public Budgeting, Accounting and Financial Management (2025): https://doi.org/10.1108/jpbafm-10-2022-0162.
    Published • 10.1108/jpbafm-10-2022-0162
  2. Barros, R. S.; Ferreira, A.. "Management control systems and innovation: A case study grounded in institutional theory". Journal of Management Control 34 (2023): 109-133. https://link.springer.com/article/10.1007/s00187-023-00351-4.
    Published • 10.1007/s00187-023-00351-4
  3. Barros, R. S.; Ferreira, A.. "Management control systems and innovation: A levers of control analysis in an innovative company". Journal of Accounting and Organizational Change 18 4 (2022): 571-591. https://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2020-0137/full/html.
    Published • 10.1108/JAOC-09-2020-0137
  4. Barros, R. S.; Ferreira, A.. "Bridging management control systems and innovation: the evolution of the research and possible research directions". Qualitative Research in Accounting and Management 16 3 (2019): 342-372.
    Published • 10.1108/QRAM-05-2017-0043
  5. Barros, R. S.; Ferreira, A.. "Time-Driven Activity-Based Costing: designing a model in a Portuguese production environment". Qualitative Research in Accounting and Management 14 1 (2017): 2-20. http://www.emeraldinsight.com/doi/pdfplus/10.1108/QRAM-10-2015-0095.
    Published • 10.1108/QRAM-10-2015-0095
  6. Barros, R. S.; Ferreira, A.. "Do custeio tradicional ao Time-Driven Activity-Based Costing: Revisão de literatura e sugestões de investigação futura". Revista Iberoamericana de Contabilidad de Gestión 12 24 (2014): 1-17. http://www.observatorio-iberoamericano.org/.
    Published

Other

Other output
  1. Research on Balanced Scorecard for Public and Non-profit Organizations: Design, Implementation, and Features. XXII Conferência Grudis e Doctoral Colloquium. 2023. Barros, R. S..
  2. Research on Balanced Scorecard for Public and Non-profit Organizations: Design, Implementation, and Features. 45th European Accounting Association Annual Congress. 2023. Barros, R. S.. https://eaa-online.org/congress-2023/.
  3. Discussant de: "Science mapping on gender parity law and political equality: emphasis on portuguese governments studies". XXII Grudis Conference and Doctoral Colloquium. 2023. Barros, R. S..
  4. Research on Balanced Scorecard for Local and Government Entities: A Literature Review. XIX Congresso Internacional de Contabilidade e Auditoria. 2023. Barros, R. S.. https://xixcica.occ.pt/pt/.
  5. Management Control Systems and Innovation: a case study enlightened by institutional theory. XXI Grudis Conference & Doctoral Colloquium. 2022. Barros, R. S.; Ferreira, A..
  6. Research on Balanced Scorecard for Public and Non-profit Organizations: Design, Implementation and Features. Accounting Day. 2022. Barros, R. S..
  7. Discussant of the paper: The mediating role of controller in dealing with competing logics in a religious higher education organisation. XXI Grudis Conference & Doctoral Colloquium. 2022. Barros, R. S..
  8. Management Control Systems and Innovation: a case study enlightened by institutional theory. 44th European Accounting Association Annual Congress. 2022. Barros, R. S.; Ferreira, A.. https://eaa-online.org/congress-2022/.
  9. Research on Balanced Scorecard for Public and Non-profit Organizations: Design, Implementation and Features. 12th INTERNATIONAL EIASM PUBLIC SECTOR CONFERENCE. 2022. Barros, R. S.. https://www.eiasm.org/frontoffice/event_announcement.asp?event_id=1602.
  10. Research on Balanced Scorecard for Public and Non-profit Organizations: Design, Implementation, and Features. Research Seminar, Universidade Europeia. 2022. Barros, R. S..
  11. Management Control Systems and Innovation: a case study enlightened by institutional theory. XVIII Congresso Internacional de Contabilidade e Auditoria (CICA). 2021. Barros, R. S.; Ferreira, A.. http://xviiicica.occ.pt/pt/programa/.
  12. Management control systems and innovation: a case study enlightened by institutional theory. MCA/ENROAC Conference. 2019. Barros, R. S.; Ferreira, A..
  13. Discussant de: “TDABC and ABC/M adoption factors in the public sector: A bibliometric and systematic review (2000 – 2017)”. XVIII Conferência Grudis e Doctoral Colloquium. 2019. Barros, R. S..
  14. Management control systems, Innovation and Institutional Logics: Insights from an innovative company. BRU Research Seminar Series. 2018. Barros, R. S.; Ferreira, A.. http://bru-unide.iscte-iul.pt/?pt=seminar_series.
  15. A descriptive case study on the interplay of levers of control framework and innovation. 41th European Accounting Association Annual Congress. 2018. Barros, R. S.; Ferreira, A.. http://www.eaacongress.org/r/home.
  16. Management Control Systems and Innovation: A case study enlightened by institutional theory. XVIII Encontro Internacional da AECA. 2018. Barros, R. S.; Ferreira, A..
  17. A descriptive case study on the interplay of levers of control framework and innovation. XVII Grudis Conference and Doctoral Colloquium. 2018. Barros, R. S.; Ferreira, A.. http://www.grudis.pt/xvii-conference-eng/.
  18. Discussant de: “Loose coupling in a beyond budgeting implementation: a case study”. XVII Conferência Grudis e Doctoral Colloquium. 2018. Barros, R. S..
  19. A descriptive case study on the interplay of levers of control framework and innovation. Researching Management Accounting and Control: Reflections on its impact and implications for the future. 2017. Barros, R. S.; Ferreira, A..
  20. Research in Management Control Systems and Innovation: A literature review. XVI Congresso Internacional de Contabilidade e Auditoria. 2017. Barros, R. S.; Ferreira, A.. http://xvicica.occ.pt/pt/.
  21. O Relacionamento entre os sistemas de medição de performance contemporâneos e a inovação: um estudo de caso. XV Conferência grudis e Doctoral Colloquium. 2016. Barros, R. S.. https://aquila.iseg.utl.pt/aquila/investigacao/ADV/grudis-2016/programa?_request_checksum_=94d9635aad70eea55b5f17665a7b2acdf6683734.

Supervision

Thesis Title
Role 		Degree Subject (Type)
Institution / Organization
2023/09/05 - 2023/10/27 Conceção de um Balanced Scorecard: Estudo de caso do grupo Americold Portugal
Supervisor of Tiago Lucas Gonçalves
ISCTE-Instituto Universitário de Lisboa, Portugal
2020/12/07 - 2021/12/07 Conceção de um Sistema ABC para a Naz Gelatarias
Co-supervisor of Inês Pinto Vieira
ISCTE-Instituto Universitário de Lisboa, Portugal
2019/06/21 - 2019/07/23 Concetualização de um Balanced Scorecard: Um Estudo de caso na Riberalves
Co-supervisor of Gonçalo Catarino Antunes de Perez Monteiro
ISCTE-Instituto Universitário de Lisboa, Portugal

Association member

Society Organization name Role
2015/01/01 - Current GRUDIS

Course / Discipline taught

Academic session Degree Subject (Type) Institution / Organization
2023/02 - 2023/07 Controlo de Gestão nas Entidades Públicas Programa Aplicado Online de Gestão Financeira no Sector Público (Curso de mestrado (conclusão do curso de especialização)) ISCTE-Instituto Universitário de Lisboa, Portugal
2022/09 - 2023/01 Contabilidade de Gestão II Gestão (Licenciatura) ISCTE-Instituto Universitário de Lisboa, Portugal
2022/09 - 2023/01 Controlo de Gestão nas Entidades Públicas Programa Aplicado Online de Gestão Financeira no Sector Público (Curso de mestrado (conclusão do curso de especialização)) ISCTE-Instituto Universitário de Lisboa, Portugal
2021/09 - 2022/01 Contabilidade de Gestão II Gestão (Licenciatura) ISCTE-Instituto Universitário de Lisboa, Portugal
2021/02 - 2021/07 Contabilidade de Gestão I Gestão de Marketing (Licenciatura) ISCTE-Instituto Universitário de Lisboa, Portugal
2020/09 - 2021/01 Contabilidade de Gestão II Gestão (Licenciatura) ISCTE-Instituto Universitário de Lisboa, Portugal
2020/02 - 2020/07 Contabilidade de Gestão I Gestão de Marketing (Licenciatura) ISCTE-Instituto Universitário de Lisboa, Portugal
2019/09 - 2020/01 Contabilidade Financeira I Gestão Industrial e Logística (Licenciatura) ISCTE-Instituto Universitário de Lisboa, Portugal
2019/02 - 2019/07 Contabilidade de Gestão I Finanças e Contabilidade (Licenciatura) ISCTE-Instituto Universitário de Lisboa, Portugal
2018/09 - 2019/01 Contabilidade Financeira I Gestão de Recursos Humanos (Licenciatura) ISCTE-Instituto Universitário de Lisboa, Portugal
2018/09 - 2019/01 Contabilidade Financeira I Finanças e Contabilidade (Licenciatura) ISCTE-Instituto Universitário de Lisboa, Portugal
2018/02 - 2018/07 Contabilidade de Gestão I Finanças e Contabilidade (Licenciatura) ISCTE-Instituto Universitário de Lisboa, Portugal

Award

2018 Scientific Prize of ISCTE-IUL on the paper “Time-Driven Activity-Based Costing: Designing a model in a Portuguese production environment”
2014 Bolsa de Doutoramento FCT