{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,8]],"date-time":"2026-02-08T04:46:16Z","timestamp":1770525976413,"version":"3.49.0"},"reference-count":40,"publisher":"Informa UK Limited","content-domain":{"domain":["www.tandfonline.com"],"crossmark-restriction":true},"short-container-title":["Public Money &amp; Management"],"DOI":"10.1080\/09540962.2025.2462232","type":"journal-article","created":{"date-parts":[[2025,2,17]],"date-time":"2025-02-17T11:37:46Z","timestamp":1739792266000},"page":"1-11","update-policy":"https:\/\/doi.org\/10.1080\/tandf_crossmark_01","source":"Crossref","is-referenced-by-count":3,"title":["The digital transformation of a municipal public company and its accounting and accountability processes"],"prefix":"10.1080","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-2274-6001","authenticated-orcid":false,"given":"Adelaide","family":"Martins","sequence":"first","affiliation":[{"name":"University of Porto","place":["Porto, Portugal"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3715-0881","authenticated-orcid":false,"given":"Manuel","family":"Castelo Branco","sequence":"additional","affiliation":[{"name":"University of Porto","place":["Porto, Portugal"]}]},{"ORCID":"https:\/\/orcid.org\/0009-0001-4026-0769","authenticated-orcid":false,"given":"Daniel","family":"Freitas","sequence":"additional","affiliation":[{"name":"University of Porto","place":["Porto, Portugal"]}]}],"member":"301","published-online":{"date-parts":[[2025,2,17]]},"reference":[{"key":"e_1_3_3_2_1","doi-asserted-by":"publisher","DOI":"10.1111\/faam.12314"},{"key":"e_1_3_3_3_1","doi-asserted-by":"publisher","DOI":"10.1111\/faam.12301"},{"key":"e_1_3_3_4_1","doi-asserted-by":"publisher","DOI":"10.1177\/014920630102700609"},{"key":"e_1_3_3_5_1","doi-asserted-by":"publisher","DOI":"10.1111\/padm.12848"},{"key":"e_1_3_3_6_1","doi-asserted-by":"publisher","DOI":"10.1093\/jopart\/mum038"},{"key":"e_1_3_3_7_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ijinfomgt.2018.12.015"},{"key":"e_1_3_3_8_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.bar.2023.101259"},{"key":"e_1_3_3_9_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-6210.2007.00731.x"},{"key":"e_1_3_3_10_1","doi-asserted-by":"publisher","DOI":"10.1002\/smj.2041"},{"key":"e_1_3_3_11_1","doi-asserted-by":"publisher","DOI":"10.1080\/00014788.2014.910051"},{"key":"e_1_3_3_12_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-6210.2007.00754.x"},{"key":"e_1_3_3_13_1","doi-asserted-by":"publisher","DOI":"10.1002\/smj.428"},{"key":"e_1_3_3_14_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.bushor.2019.02.002"},{"key":"e_1_3_3_15_1","doi-asserted-by":"publisher","DOI":"10.1080\/17487870.2019.1691344"},{"key":"e_1_3_3_16_1","unstructured":"CMP. (2017). Boletim da C\u00e2mara Municipal do Porto. Ata da Reuni\u00e3o P\u00fablica de 19-07-2016."},{"key":"e_1_3_3_17_1","first-page":"387","volume-title":"The Routledge companion to qualitative accounting research methods","author":"Covaleski M. A.","year":"2017","unstructured":"Covaleski, M. A., Dirsmith, M. W., & Samuel, S. (2017). Analysing and interpreting qualitative data in management accounting research. In Z. Hoque, L. D. Parker, M. A. Covaleski, & K. Haynes (Eds.), The Routledge companion to qualitative accounting research methods (pp. 387\u2013404). Routledge."},{"key":"e_1_3_3_18_1","doi-asserted-by":"crossref","first-page":"147","DOI":"10.2307\/2095101","article-title":"The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields","volume":"48","author":"DiMaggio P. J.","year":"1983","unstructured":"DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48, 147\u2013160.","journal-title":"American Sociological Review"},{"key":"e_1_3_3_19_1","volume-title":"Plano Estrat\u00e9gico de desenvolvimento dos Sistemas de Informa\u00e7\u00e3o","author":"EMAP","year":"2019","unstructured":"EMAP. (2019). Plano Estrat\u00e9gico de desenvolvimento dos Sistemas de Informa\u00e7\u00e3o. EMAP."},{"key":"e_1_3_3_20_1","volume-title":"Relat\u00f3rio e Contas","author":"EMAP","year":"2022","unstructured":"EMAP. (2022). Relat\u00f3rio e Contas. https:\/\/www.portoambiente.pt\/files\/uploads\/cms\/RC_PortoAmbiente_V3_Low.pdf"},{"key":"e_1_3_3_21_1","unstructured":"ERSAR. (2022). Relat\u00f3rio Anual dos Servi\u00e7os de \u00c1guas e Res\u00edduos em Portugal. Volume 1\u2014Carateriza\u00e7\u00e3o do setor de \u00e1guas e res\u00edduos. https:\/\/www.ersar.pt\/pt\/site-publicacoes\/Paginas\/edicoes-anuais-do-RASARP.aspx."},{"key":"e_1_3_3_22_1","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(93)E0001-W"},{"key":"e_1_3_3_23_1","doi-asserted-by":"publisher","DOI":"10.1108\/09513550510599274"},{"key":"e_1_3_3_24_1","doi-asserted-by":"publisher","DOI":"10.1111\/faam.12100"},{"key":"e_1_3_3_25_1","doi-asserted-by":"publisher","DOI":"10.1002\/sej.1147"},{"key":"e_1_3_3_26_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.accinf.2019.100441"},{"key":"e_1_3_3_27_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-0408.2008.00444.x"},{"key":"e_1_3_3_28_1","doi-asserted-by":"publisher","DOI":"10.1111\/faam.12346"},{"key":"e_1_3_3_29_1","doi-asserted-by":"publisher","DOI":"10.1080\/09540962.2019.1617539"},{"key":"e_1_3_3_30_1","doi-asserted-by":"publisher","DOI":"10.1111\/gove.12502"},{"key":"e_1_3_3_31_1","first-page":"163","volume-title":"The Routledge companion to qualitative accounting research methods","author":"Lee B.","year":"2017","unstructured":"Lee, B., & Humphrey, C. (2017). Case studies in accounting research. In Z. Hoque, L. D. Parker, M. A. Covaleski, & K. Haynes (Eds.), The Routledge companion to qualitative accounting research methods (pp. 163\u2013183). Routledge."},{"key":"e_1_3_3_32_1","first-page":"321","volume-title":"The Routledge companion to qualitative accounting research methods","author":"Mahama H.","year":"2017","unstructured":"Mahama, H., & Khalifa, R. (2017). Field interviews: Process and analysis. In Z. Hoque, L. D. Parker, M. A. Covaleski, & K. Haynes (Eds.), The Routledge companion to qualitative accounting research methods (pp. 321\u2013338). Routledge."},{"key":"e_1_3_3_33_1","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-08-2020-4736"},{"key":"e_1_3_3_34_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jup.2016.01.002"},{"key":"e_1_3_3_35_1","doi-asserted-by":"publisher","DOI":"10.4018\/JITR.20211001.oa1"},{"key":"e_1_3_3_36_1","doi-asserted-by":"publisher","DOI":"10.1080\/14719037.2012.708358"},{"key":"e_1_3_3_37_1","doi-asserted-by":"publisher","DOI":"10.1080\/14719037.2015.1112423"},{"key":"e_1_3_3_38_1","doi-asserted-by":"publisher","DOI":"10.5465\/amr.1995.9508080331"},{"key":"e_1_3_3_39_1","doi-asserted-by":"publisher","DOI":"10.2308\/acch.2007.21.4.387"},{"issue":"1","key":"e_1_3_3_40_1","doi-asserted-by":"crossref","first-page":"107","DOI":"10.2307\/25148626","article-title":"The resource-based view and information systems research: Review, extension, and suggestions for future research","volume":"28","author":"Wade M.","year":"2004","unstructured":"Wade, M., & Hulland, J. (2004). The resource-based view and information systems research: Review, extension, and suggestions for future research. MIS Quarterly, 28(1), 107-142. https:\/\/www.jstor.org\/stable\/25148626","journal-title":"MIS Quarterly"},{"key":"e_1_3_3_41_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2016.06.006"}],"container-title":["Public Money &amp; Management"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/09540962.2025.2462232","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,2,17]],"date-time":"2025-02-17T11:37:50Z","timestamp":1739792270000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/09540962.2025.2462232"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,2,17]]},"references-count":40,"alternative-id":["10.1080\/09540962.2025.2462232"],"URL":"https:\/\/doi.org\/10.1080\/09540962.2025.2462232","relation":{},"ISSN":["0954-0962","1467-9302"],"issn-type":[{"value":"0954-0962","type":"print"},{"value":"1467-9302","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,2,17]]},"assertion":[{"value":"The publishing and review policy for this title is described in its Aims & Scope.","order":1,"name":"peerreview_statement","label":"Peer Review Statement"},{"value":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=rpmm20","URL":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=rpmm20","order":2,"name":"aims_and_scope_url","label":"Aim & Scope"},{"value":"2025-02-17","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}