{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,29]],"date-time":"2025-12-29T18:48:51Z","timestamp":1767034131029},"reference-count":31,"publisher":"Elsevier BV","license":[{"start":{"date-parts":[[2012,1,1]],"date-time":"2012-01-01T00:00:00Z","timestamp":1325376000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"},{"start":{"date-parts":[[2013,7,16]],"date-time":"2013-07-16T00:00:00Z","timestamp":1373932800000},"content-version":"vor","delay-in-days":562,"URL":"http:\/\/creativecommons.org\/licenses\/by-nc-nd\/3.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Procedia Technology"],"published-print":{"date-parts":[[2012]]},"DOI":"10.1016\/j.protcy.2012.09.056","type":"journal-article","created":{"date-parts":[[2012,10,4]],"date-time":"2012-10-04T07:02:37Z","timestamp":1349334157000},"page":"509-517","source":"Crossref","is-referenced-by-count":1,"special_numbering":"C","title":["Technology Enhanced Learning in Accounting: Simulator of Personal Income Tax Retained by Companies"],"prefix":"10.1016","volume":"5","author":[{"given":"Diogo","family":"Pedrosa","sequence":"first","affiliation":[]},{"given":"Ant\u00f3nio","family":"Trigo","sequence":"additional","affiliation":[]},{"given":"Jo\u00e3o","family":"Varaj\u00e3o","sequence":"additional","affiliation":[]},{"given":"Pedro S\u00e1","family":"Silva","sequence":"additional","affiliation":[]}],"member":"78","reference":[{"key":"10.1016\/j.protcy.2012.09.056_bib0005","unstructured":"Eurostat. (2010, 01-12-2010). E-government statistics. Available: http:\/\/epp.eurostat.ec.europa.eu\/statistics_explained\/index.php\/Egovernment_statistics."},{"key":"10.1016\/j.protcy.2012.09.056_bib0010","unstructured":"C\u00f3digo do Imposto sobre o Rendimento das Pessoas Colectivas, P.T. Administration, 2012."},{"key":"10.1016\/j.protcy.2012.09.056_bib0015","doi-asserted-by":"crossref","unstructured":"C. Aldrich. Learning by Doing: A Comprehensive Guide to Simulations, Computer Games, and Pedagogy in e-Learning and Other Educational Experiences. Pfeiffer; 2005.","DOI":"10.1145\/1104985.1104993"},{"key":"10.1016\/j.protcy.2012.09.056_bib0020","unstructured":"S. Robinson. Simulation: The Practice of Model Development and Use. John Wiley & Sons Inc.; 2004."},{"key":"10.1016\/j.protcy.2012.09.056_bib0025","doi-asserted-by":"crossref","unstructured":"S. Robinson. Conceptual modelling for simulation Part I: definition and requirements. Journal of the Operational Research Society 2008; 59:278-290.","DOI":"10.1057\/palgrave.jors.2602368"},{"key":"10.1016\/j.protcy.2012.09.056_bib0030","doi-asserted-by":"crossref","unstructured":"S. Robinson. Conceptual modelling for simulation Part II: a framework for conceptual modelling. Journal of the Operational Research Society 2008; 59:291-304.","DOI":"10.1057\/palgrave.jors.2602369"},{"key":"10.1016\/j.protcy.2012.09.056_bib0035","unstructured":"A. M. Law and W. D. Kelton. Simulation Modeling and Analysis. 2. McGraw-Hill, Inc.; 1991."},{"key":"10.1016\/j.protcy.2012.09.056_bib0040","unstructured":"J. Banks, J.S. Carson, and B. L. Nelson. Discrete-Event System Simulation. 2. Prentice Hall; 1996."},{"key":"10.1016\/j.protcy.2012.09.056_bib0045","doi-asserted-by":"crossref","unstructured":"S. Robinson. General concepts of quality for discrete-event simulation. European Journal of Operational Research 2002; 138:103-117.","DOI":"10.1016\/S0377-2217(01)00127-8"},{"key":"10.1016\/j.protcy.2012.09.056_bib0050","unstructured":"P. S. Silva, D. Pedrosa, A. Trigo, and J. Varaj\u2039o, \u201cSimulation, Games and Challenges: From Schools to Enterprises.\u201d vol. 88, J. Barjis, T. Eldabi, and A. Gupta, Eds., ed: Springer Berlin Heidelberg, 2011, pp. 63-73."},{"key":"10.1016\/j.protcy.2012.09.056_bib0055","doi-asserted-by":"crossref","unstructured":"D. M. Gaba. The Future Vision of Simulation in Healthcare. Simulation in Healthcare 2007; 2:126-135.","DOI":"10.1097\/01.SIH.0000258411.38212.32"},{"key":"10.1016\/j.protcy.2012.09.056_bib0060","doi-asserted-by":"crossref","unstructured":"F. Pasin and H. Giroux. The impact of a simulation game on operations management education. Computers & Education 2011; 57:1240-1254.","DOI":"10.1016\/j.compedu.2010.12.006"},{"key":"10.1016\/j.protcy.2012.09.056_bib0065","doi-asserted-by":"crossref","unstructured":"K. R. Rosen. The history of medical simulation. Journal of Critical Care 2008; 23:157-166.","DOI":"10.1016\/j.jcrc.2007.12.004"},{"key":"10.1016\/j.protcy.2012.09.056_bib0070","doi-asserted-by":"crossref","unstructured":"M. Uretsky. Simulation and Gaming: Directions, Issues, Ponderables. Simulation & Gaming 1995; 26:219-224.","DOI":"10.1177\/1046878195262010"},{"key":"10.1016\/j.protcy.2012.09.056_bib0075","doi-asserted-by":"crossref","unstructured":"H. Adobor and A. Daneshfar. Management simulations: determining their effectiveness. Journal of Management Development 2006; 25:151-168.","DOI":"10.1108\/02621710610645135"},{"key":"10.1016\/j.protcy.2012.09.056_bib0080","doi-asserted-by":"crossref","unstructured":"G. J. Summers. Today's Business Simulation Industry. Simulation & Gaming 2004; 35:208-241.","DOI":"10.1177\/1046878104263546"},{"key":"10.1016\/j.protcy.2012.09.056_bib0085","doi-asserted-by":"crossref","unstructured":"A. J. Faria, D. Hutchinson, W.J. Wellington, and S. Gold. Developments in Business Gaming: A Review of the Past 40 Years. Simulation & Gaming 2009; 40:464-487.","DOI":"10.1177\/1046878108327585"},{"key":"10.1016\/j.protcy.2012.09.056_bib0090","doi-asserted-by":"crossref","unstructured":"A. Siddiqui, M. Khan, and S. Akhtar. Supply chain simulator: A scenario-based educational tool to enhance student learning. Computers & Education 2008; 51:252-261.","DOI":"10.1016\/j.compedu.2007.05.008"},{"key":"10.1016\/j.protcy.2012.09.056_bib0095","doi-asserted-by":"crossref","unstructured":"P. S. Silva, A. Trigo, and J. Varaj\u2039o, \u201cSimulation technology for enhanced learning: VAT simulator for Portuguese accounting students,\u201d in 13th International Conference on Modelling and Simulation, Cambridge, UK, 2011, pp. 355-359.","DOI":"10.1109\/UKSIM.2011.74"},{"key":"10.1016\/j.protcy.2012.09.056_bib0100","unstructured":"K. Salen and E. Zimmerman. Rules of Play: Game Design Fundamentals. The MIT Press; 2003."},{"key":"10.1016\/j.protcy.2012.09.056_bib0105","doi-asserted-by":"crossref","unstructured":"M. Zyda. From visual simulation to virtual reality to games. Computer 2005; 38:25-32.","DOI":"10.1109\/MC.2005.297"},{"key":"10.1016\/j.protcy.2012.09.056_bib0110","unstructured":"AECC. (1990, 01-02-2010). Position and Issues Statements of the Accounting Education Change Commission."},{"key":"10.1016\/j.protcy.2012.09.056_bib0115","unstructured":"PWC. (2003, Educating for the public trust. The PricewaterhouseCoopers Position on Accounting Education. Available: http:\/\/www.pwc.com\/en_US\/us\/faculty-resource\/assets\/educatingfortrust.pdf."},{"key":"10.1016\/j.protcy.2012.09.056_bib0120","doi-asserted-by":"crossref","unstructured":"W. Jiang, \u201cHow to improve the undergraduate accounting education,\u201d in International Conference on Optics Photonics and Energy Engineering, 2010, pp. 232-235.","DOI":"10.1109\/OPEE.2010.5507994"},{"key":"10.1016\/j.protcy.2012.09.056_bib0125","doi-asserted-by":"crossref","unstructured":"A. Milner, A. Hogue, B. Kapralos, and J. Friedlan, \u201cInteractive accounting simulation environment for accounting education and training,\u201d in Conference on Future Play: Research, Play, Share, Toronto, Ontario, Canada, 2008, pp. 258-259.","DOI":"10.1145\/1496984.1497042"},{"key":"10.1016\/j.protcy.2012.09.056_bib0130","unstructured":"Decreto-Lei 442-A\/88, de 30 de Novembro, 1988."},{"key":"10.1016\/j.protcy.2012.09.056_bib0135","unstructured":"CIRS. (2010, Codigo do Imposto sobre Rendimento Singular. Available: http:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/irs\/index_irs.htm."},{"key":"10.1016\/j.protcy.2012.09.056_bib0140","unstructured":"G. Booch, J. Rumbaugh, and I. Jacobson. The Unified Modeling Language user guide. Addison Wesley Professional; 2005."},{"key":"10.1016\/j.protcy.2012.09.056_bib0145","doi-asserted-by":"crossref","unstructured":"D. L. Moody. Theoretical and practical issues in evaluating the quality of conceptual models: current state and future directions. Data & Knowledge Engineering 2005; 55:243-276.","DOI":"10.1016\/j.datak.2004.12.005"},{"key":"10.1016\/j.protcy.2012.09.056_bib0150","doi-asserted-by":"crossref","unstructured":"M. Golfarelli and S. Rizzi, \u201cUML-Based Modeling for What-If Analysis,\u201d in 10th International Conference on Data Warehousing and Knowledge Discovery, Turin, Italy, 2008, pp. 1-12.","DOI":"10.1007\/978-3-540-85836-2_1"},{"key":"10.1016\/j.protcy.2012.09.056_bib0155","unstructured":"N. Knaak and B. Page. Appliacations and extensions of the Unified Modelling Language UML 2 for discrete-event simulation. International Journal of Simulation 2006; 7:10."}],"container-title":["Procedia Technology"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S2212017312004872?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S2212017312004872?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,7,4]],"date-time":"2019-07-04T07:50:11Z","timestamp":1562226611000},"score":1,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S2212017312004872"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2012]]},"references-count":31,"alternative-id":["S2212017312004872"],"URL":"https:\/\/doi.org\/10.1016\/j.protcy.2012.09.056","relation":{},"ISSN":["2212-0173"],"issn-type":[{"value":"2212-0173","type":"print"}],"subject":[],"published":{"date-parts":[[2012]]}}}