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Elsa Pedroso is Invited Assistant Professor in the Faculty of Economics at the University of Coimbra and researcher at the CeBER - Centre for Business and Economics Research. She obtained a PhD in Business Management (2017), an MSc in Management (2007), an MBA in Management (2005), and a postgraduate certificate of Advanced Studies in Business Management (2014), all from the Faculty of Economics at the University of Coimbra. She obtained a BSc in Accounting and Auditing (2001) in the Polytechnic Institute of Coimbra, and is a Certified Accountant since 1999. Her main research interests are management accounting practices and information quality, and organizational performance, whose work has been published in conference proceedings and international journals.
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Identification

Personal identification

Full name
Elsa do Carmo Santos Pedroso

Citation names

  • Pedroso, Elsa

Author identifiers

Ciência ID
EF1C-8D68-A744
ORCID iD
0000-0003-3755-6822

Email addresses

  • elsa.pedroso@fe.uc.pt (Professional)
  • epedroso@iscac.pt (Professional)
  • elsapedroso@gmail.com (Personal)

Telephones

Telephone
  • (+351) 239790500 (Professional)
  • 239802000 (Professional)

Addresses

  • Universidade de Coimbra, Faculdade de Economia. Avenida Dias da Silva 165, 3004-512, Coimbra, Coimbra, Portugal (Professional)
  • Instituto Superior de Contabilidade e Administração de Coimbra, Quinta Agrícola - Bencanta, 3045-601, Coimbra, Coimbra, Portugal (Professional)

Knowledge fields

  • Social Sciences - Economics and Business
Education
Degree Classification
2017/05/17
Concluded
 Gestão de Empresas (Doutoramento)
Universidade de Coimbra Faculdade de Economia, Portugal
"O Sistema de Contabilidade de Gestão e a Performance nas Pequenas e Médias Empresas - Características da informação e fatores contingenciais" (THESIS/DISSERTATION)
2007/03/02
Concluded
 Gestão (Mestrado)
Universidade de Coimbra Faculdade de Economia, Portugal
"Papel das incubadoras de empresas na promoção do empreendedorismo" (THESIS/DISSERTATION)
2005/01/10
Concluded
 Master in Business Administration (Pós-Graduação)
Universidade de Coimbra Faculdade de Economia, Portugal
2001/07/26
Concluded
 Contabilidade e Auditoria (Licenciatura)
Instituto Politécnico de Coimbra Instituto Superior de Contabilidade e Administração de Coimbra, Portugal
Affiliation

Science

Category
Host institution 		Employer
2016/10/03 - Current Researcher (Research) Universidade de Coimbra, Portugal
Universidade de Coimbra Centro de Investigação em Economia e Gestão, Portugal

Teaching in Higher Education

Category
Host institution 		Employer
2022/12/09 - Current Invited Adjunct Teacher (Polytechnic Teacher) Instituto Politécnico de Coimbra Instituto Superior de Contabilidade e Administração de Coimbra, Portugal
Instituto Politécnico de Coimbra Instituto Superior de Contabilidade e Administração de Coimbra, Portugal
2022/09/19 - 2023/09/18 Invited Assistant Professor (University Teacher) Universidade de Aveiro Departamento de Economia Gestão Engenharia Industrial e Turismo, Portugal
Universidade de Aveiro Departamento de Economia Gestão Engenharia Industrial e Turismo, Portugal
2018/02/05 - 2023/08/31 Invited Assistant Professor (University Teacher) Universidade de Coimbra Faculdade de Economia, Portugal
2021/03 - 2021/07/31 Invited Adjunct Teacher (Polytechnic Teacher) Instituto Politécnico de Coimbra Instituto Superior de Contabilidade e Administração de Coimbra, Portugal
Instituto Politécnico de Coimbra Instituto Superior de Contabilidade e Administração de Coimbra, Portugal
2018/03 - 2019/08/31 Invited Adjunct Teacher (Polytechnic Teacher) Instituto Politécnico de Coimbra Instituto Superior de Engenharia de Coimbra, Portugal
2017/10 - 2018/03 Invited Assistant (Polytechnic Teacher) Instituto Politécnico de Coimbra Instituto Superior de Engenharia de Coimbra, Portugal
2010/10 - 2011/07 Invited Assistant (Polytechnic Teacher) Instituto Politécnico de Coimbra Escola Superior de Tecnologia e Gestão de Oliveira do Hospital, Portugal
Outputs

Publications

Book chapter
  1. Pedroso, Elsa; Gomes, Carlos F.. "Exploring the Interrelationship Among Management Accounting Systems, Decentralization, and Organizational Performance". In State of the Art in Partial Least Squares Structural Equation Modeling (PLS-SEM), 345-352. Springer International Publishing, 2023.
    Published • 10.1007/978-3-031-34589-0_28
  2. Pedroso, Elsa; Gomes, Carlos F.. "The role of management accounting in promoting organizational performance: A literature review". In Emerging Topics in Management Studies, 189-207. Coimbra, Portugal: Coimbra University Press, 2020.
    Published
Conference abstract
  1. Pedroso, Elsa; Gomes, Carlos F.. "The influence of top managers support on the utilization of management accounting systems: The mediation role of intangible resources". Paper presented in XXI Congreso Internacional AECA, Toledo, 2021.
    Accepted
  2. Pedroso, Elsa; Gomes, Carlos F.. "Influence of management accounting systems on organizational performance: The moderator effect of decentralization of decision-making". Paper presented in CIBEC2020 | XIV Congreso Iberoamericano de Contabilidad de Gestión, Sevilha, 2020.
    Published
  3. Pedroso, Elsa; Gomes, Carlos F.. "Influence of management accounting information on managerial performance: The moderator effect of competitive environment". Paper presented in 29th EBES Conference, Lisboa, 2019.
    Published
  4. Pedroso, Elsa; Gomes, Carlos F.. "Influência dos gestores de topo na eficácia do Sistema de Contabilidade de Gestão: O efeito mediador dos utilizadores da informação e do processo de decisão". Paper presented in IX Conferência Internacional de Investigação e Intervenção em Recursos Humanos, Porto, 2019.
    Published
  5. Pedroso, Elsa; Gomes, Carlos F.. "Revisão de literatura sobre o impacto da Contabilidade de Gestão na Performance: Quadro conceptual e direções de investigação futura". Paper presented in XXIV | Workshop on Accounting and Management Control | Memorial Raymond Konopka, Coimbra, 2019.
    Published
  6. Pedroso, Elsa; Gomes, Carlos F.. "A influência dos Sistemas de Contabilidade de Gestão na performance dos gestores: uma abordagem multidimensional". Paper presented in VII CIIRH | Conference on Research and Intervention in Human Resources, Porto, 2017.
    Published
Conference paper
  1. Brás, Gustavo; António Trigo; Pedroso, Elsa. "Balanced Scorecard e Business Intelligence: Transformando uma PME do Setor dos Transportes de Mercadorias". Paper presented in XIX CONGRESSO INTERNACIONAL DE CONTABILIDADE E AUDITORIA "O Impacto do Big Data e da Inteligência Artificial", Coimbra, 2023.
  2. Pedroso, Elsa; Gomes, Carlos F.; Gama, Paulo. "Digitalization, Management Accounting, and Performance: A Research Framework". Paper presented in ICAFI | 4th International Conference in Accounting and Finance Innovation: New Trends in Accounting and Finance, Aveiro, 2023.
    Published
Conference poster
  1. Pedroso, Elsa; Gomes, Carlos F.. "A influência dos Sistemas de Contabilidade de Gestão na performance dos gestores: uma abordagem multidimensional". Paper presented in VII CIIRH | Conference on Research and Intervention in Human Resources, 2017.
Journal article
  1. Pedroso, Elsa; Gomes, Carlos F.. "Disentangling the effects of top management on management accounting systems utilization". International Journal of Accounting Information Systems (2024):
    Accepted
  2. Pedroso, Elsa; Gomes, Carlos F.. "The current role of management accounting: paradigm shift and future challenges". Journal of Accounting & Organizational Change (2023): http://dx.doi.org/10.1108/jaoc-05-2022-0086.
    In press • 10.1108/jaoc-05-2022-0086
  3. Pedroso, Elsa; Gomes, Carlos F.. "The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach". Journal of Applied Accounting Research 21 3 (2020): 497-515. http://dx.doi.org/10.1108/jaar-05-2018-0059.
    Published • 10.1108/jaar-05-2018-0059
  4. Pedroso, Elsa; Gomes, Carlos F.; Yasin, Mahmoud M.. "Management accounting systems: an organizational competitive performance perspective". Benchmarking: An International Journal 27 6 (2020): 1843-1874. http://dx.doi.org/10.1108/bij-12-2019-0547.
    Published • 10.1108/bij-12-2019-0547