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Ana Paula Silva is Adjunct Lecturer in Accounting at Polytechnic Institute of Viana do Castelo, Valença, Portugal. She received her PhD in Business Sciences from Manchester Business School in 2005. She holds practical experience as a chartered accountant and her current main research area is financial accounting.
Identification

Personal identification

Full name
Ana Paula Martins da Silva

Citation names

  • Silva, Ana Paula

Author identifiers

Ciência ID
BA16-BE06-B89C
ORCID iD
0000-0003-0412-4572

Knowledge fields

  • Social Sciences - Economics and Business - Business and Management

Languages

Language Speaking Reading Writing Listening Peer-review
Portuguese (Mother tongue)
English Advanced (C1) Proficiency (C2) Advanced (C1) Advanced (C1) Advanced (C1)
Education
Degree Classification
2001 - 2005
Concluded
 PhD in Management (Doutoramento)
The University of Manchester Alliance Manchester Business School, United Kingdom
"Financial and Strategic Factors Associated with the Profitability and Growth of Small and Medium-Sized Firms in Portugal" (THESIS/DISSERTATION)
1994 - 1999
Concluded
 Licenciatura em Gestão de Empresas (Licenciatura)
Universidade do Minho, Portugal
 16
Affiliation

Science

Category
Host institution 		Employer
2024 - Current Auxiliary Researcher (Research) Associação de Politécnicos da Região Norte Unidade de Investigação Aplicada em Gestão, Portugal
2020/01 - Current Auxiliary Researcher (Research) Instituto Politécnico do Porto Centro de Estudos Organizacionais e Sociais, Portugal

Teaching in Higher Education

Category
Host institution 		Employer
2019/02/11 - Current Adjunct Teacher (Polytechnic Teacher) Instituto Politécnico de Viana do Castelo Escola Superior de Ciências Empresariais, Portugal
Outputs

Publications

Book chapter
  1. Martins, A. ; Silva, Ana Paula; Fontes, A.. "Business Intelligence and Analytics in Small and Medium Enterprises". In A paradigm shift in accounting and auditing in the era of Big Data. 2019.
    Published • 10.1201/9780429056482
  2. Silva, Ana. "Influences on the Growth of Portuguese SMEs". In Entrepreneurship Research in Europe. Edward Elgar Publishing, 2005.
    Published
  3. Silva, Ana. "Factors Associated with the Performance of UK SMEs: are they country specific?". In Entrepreneurship Research in Europe- Outcomes and Perspetives. 2005.
    Published
Conference paper
  1. Silva, Ana Paula; Maldonado, Isabel; Pinho, Carlos; Magalhães, Miguel; Pereira,Manuel; Torre, Lígia. "Distance Learning and Financial Accounting in Portugal". Paper presented in CISTI'2023- 18ª Conferência Ibérica de Sistemas e Tecnologias de Informação, 2023.
    Published
  2. Fontes, A.; Silva, Ana Paula; Ribeiro, H.; Alves, S.R.. "The trade-off between international accounting convergence and IFRS in-country adjustments". Paper presented in 67th International Scientific Conference on Economic and Social Development, 2021.
  3. Silva, Ana Paula; Fontes, A.; Ribeiro, H.; Alves, S.R.. "The role of enforcement mechanisms on IFRS implementation: perceptions from tax officials". Paper presented in 62nd International Scientific Conference on Economic and Social Development, 2020.
  4. Martins, A.; Fontes, A.; Rodrigues, L.L.; Silva, Ana Paula. "Qualitative Research in the Accounting Field: Insights Towards the Grounded Theory Approach". Paper presented in 19th European Conference on Research Methodology (ECRM20), 2020.
  5. Silva, Ana; Aldeia, S.. "Digital dematerialisation in the Portuguese Tax System". Paper presented in European Conference on Cyber Warfare and Security – ECCWS, University of Coimbra, Portugal, 04 – 05 July 2019, Coimbra, 2019.
    Accepted
  6. Silva, Ana Paula; Fontes, A.; Martins, A.. "Insights Towards IFRS’ Legitimation and Institutionalization Based Upon Perceptions of Statutory Auditors: The Portuguese Case". Paper presented in 43rd International Scientific Conference on Economic and Social Development, 2019.
  7. Mello, R.; Silva, A.P.; Machado-Santos, C.. "Dimensões da Internacionalização: Uma Revisão". Paper presented in LIC’s 12 - Lusófona International Congress – International Perspectives, Porto, 2012.
Journal article
  1. Silva, Ana Paula; Fontes, Alexandra; Martins, Adelaide. "Auditors’ views on the implementation of an IFRS-based model: qualitative evidence from Portugal". Innovar 35 95 (2025):
    In press
  2. Ana Paula Silva; Alexandra Fontes; Carlos Menezes; Tânia Menezes Montenegro. "Transitioning to an IFRS-Based Accounting System: Longitudinal Insights from Practitioners in Portugal". Sustainability (2023): https://doi.org/10.3390/su152015121.
    10.3390/su152015121
  3. Isabel Maldonado; Ana Paula Silva; Miguel Magalhães; Carlos Pinho; Manuel Sousa Pereira; Lígia Torre. "Distance Learning of Financial Accounting: Mature Undergraduate Students’ Perceptions". Administrative Sciences (2023): https://doi.org/10.3390/admsci13040103.
    10.3390/admsci13040103
  4. Fontes, A.; Rodrigues, L.L.; Marques, C.; Silva, Ana. "Barriers to Institutionalization of an IFRS-Based Model: Perceptions of Portuguese Auditors". Meditari Accountancy Research 31 2 (2023): 470-497. https://doi.org/10.1108/MEDAR-09-2020-1014.
    Published • https://doi.org/10.1108/MEDAR-09-2020-1014
  5. Silva, Ana Paula; Fontes, Alexandra; Martins, Adelaide. "Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil". Journal of International Accounting, Auditing and Taxation 44 (2021): 100416. http://dx.doi.org/10.1016/j.intaccaudtax.2021.100416.
    10.1016/j.intaccaudtax.2021.100416
  6. Silva, Ana Paula; Fontes, Alexandra; Martins, Adelaide. "LONGITUDINAL PERCEPTIONS OF ENFORCEMENT MECHANISMS IN AN IFRS-BASED ACCOUNTING REFORM". Polish Journal of Management Studies 23 2 (2021): 495-511. http://dx.doi.org/10.17512/pjms.2021.23.2.30.
    10.17512/pjms.2021.23.2.30
  7. Silva, Ana. "Underappreciated Method-Related Choices in Business Research". International Journal of Research (IJR) (2015):
    http://internationaljournalofresearch.org/index.php/ijr/article/view/1927/1820
  8. Silva, Ana. "VAT Registration in Europe: A Review". Publishing Research Quarterly (2014):
    http://www.springerlink.com/openurl.asp?genre=article&id=doi:10.1007/s12109-014-9350-y
  9. Silva, Ana. "A Depreciação / Amortização: a Fronteira que Une e Separa o Regime Contabilístico e o Regime Fiscal". Revista Portuguesa de Contabilidade (2014):
  10. Silva, Ana; Machado-Santos, C.. "Financial and Strategic Factors Associated with the Profitability and Growth of SME in Portugal". International Journal of Economics and Finance (2012):
    http://www.ccsenet.org/journal/index.php/ijef/article/view/15148/10265
Distinctions

Award

2002 Most Promising Young Researcher
2000 Highest Graduation Grade from the Bachelor's in Business Management, 1994-1999
Universidade do Minho, Portugal