{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,31]],"date-time":"2026-01-31T16:55:01Z","timestamp":1769878501473,"version":"3.49.0"},"reference-count":27,"publisher":"Emerald","issue":"6","license":[{"start":{"date-parts":[[2013,11,11]],"date-time":"2013-11-11T00:00:00Z","timestamp":1384128000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2013,11,11]]},"abstract":"<jats:sec>\n               <jats:title content-type=\"abstract-heading\">Purpose<\/jats:title>\n               <jats:p> \u2013 The purpose of this paper is to illustrate how a stakeholder approach based on a case-study research was used to define a method to be applied across the Portuguese seaport administrations (SA) in order to justify the tariffs to be charged for a variety of services provided by these entities. <\/jats:p>\n            <\/jats:sec>\n            <jats:sec>\n               <jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title>\n               <jats:p> \u2013 The study involved both the Portuguese maritime transport regulator (IPTM) and the SA in the various stages that led to the proposition of a new method to be applied in cost calculation and reporting. Acting as consultant-researchers, the authors have used a multiplicity of data sources (e.g. regulations, reports and interviews), while involving users and providers of information in the design of the proposed method. <\/jats:p>\n            <\/jats:sec>\n            <jats:sec>\n               <jats:title content-type=\"abstract-heading\">Findings<\/jats:title>\n               <jats:p> \u2013 The common acceptance of a set of rules regarding minimum levels of harmonisation in computing tariffs based on cost coverage was possible thanks to a strategy that has fostered a collaborative and interactive process engaging consultants and clients. The defined method respects the main principles and good practices of cost accounting, namely those related to cost traceability, classification and controllability. Moreover, it specifies how certain elements (e.g. depreciation, external services and personnel charges) with impact on cost structures of seaports should be measured according to the new financial accounting standards. The technical solution proposed represents a good compromise, while cost accounting systems in Portuguese SA are still under development. <\/jats:p>\n            <\/jats:sec>\n            <jats:sec>\n               <jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title>\n               <jats:p> \u2013 The paper describes the application of a case-study methodology to the resolution of a problem where requirements of customisation and harmonisation were essential to enhance the quality of the solution, as perceived by both the regulator and SA.<\/jats:p>\n            <\/jats:sec>","DOI":"10.1108\/ijlma-08-2012-0030","type":"journal-article","created":{"date-parts":[[2013,11,8]],"date-time":"2013-11-08T10:27:10Z","timestamp":1383906430000},"page":"444-463","source":"Crossref","is-referenced-by-count":3,"title":["Price regulation and cost accounting: the case of the Portuguese seaport sector"],"prefix":"10.1108","volume":"55","author":[{"given":"Ant\u00f3nio","family":"Martins","sequence":"first","affiliation":[]},{"given":"Susana","family":"Jorge","sequence":"additional","affiliation":[]},{"given":"Patr\u00edcia","family":"S\u00e1","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022030919535104100_b1","unstructured":"AECA\n                (2006), La Contabilidad de Gesti\u00f3n en el Sistema Portuario Espa\u00f1ol, Doc. n. 31, Asociaci\u00f3n Espa\u00f1ola de Contabilidad Y Administraci\u00f3n de Empresas, Houston, TX, p. -."},{"key":"key2022030919535104100_b2","doi-asserted-by":"crossref","unstructured":"Barros, C.P.\n                (2005), \u201cDecomposing growth in Portuguese seaports: a frontier cost approach\u201d, Maritime Economics & Logistics, Vol. 7 No. 4, pp. 297-315.","DOI":"10.1057\/palgrave.mel.9100140"},{"key":"key2022030919535104100_b3","unstructured":"Brealey, R.\n               , \n                  Myers, S.\n                and \n                  Allen, F.\n                (2007), Principles of Corporate Finance, McGraw-Hill, New York, NY."},{"key":"key2022030919535104100_b5","unstructured":"Carvalho, M.N.C.\n                (2007), \u201cPerformance evaluation of the Portuguese seaports \u2013 evaluation in the European context\u201d, MSc dissertation, IST \u2013 Technical University of Lisbon, Lisbon."},{"key":"key2022030919535104100_b6","doi-asserted-by":"crossref","unstructured":"Chen, L.\n               , \n                  Carson, E.\n                and \n                  Simnett, R.\n                (2007), \u201cImpact of stakeholder characteristics on voluntary disseminations on information and communication of its level of assurance\u201d, Accounting and Finance, Vol. 47, pp. 667-691.","DOI":"10.1111\/j.1467-629X.2007.00224.x"},{"key":"key2022030919535104100_b7","doi-asserted-by":"crossref","unstructured":"Choi, J.\n                and \n                  Wang, H.\n             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              Merchant, K.A.\n                (1992), \u201cField research in management accounting and control: a review and evaluation\u201d, Accounting, Auditing & Accountability Journal, Vol. 5 No. 4, pp. 3-34.","DOI":"10.1108\/09513579210019503"},{"key":"key2022030919535104100_b10","doi-asserted-by":"crossref","unstructured":"Freeman, R.E.\n                (2004), \u201cThe stakeholder approach revisited\u201d, ZFWU \u2013 Journal of Business, Economics & Ethics, Nos 5\/3, pp. 228-241.","DOI":"10.5771\/1439-880X-2004-3-228"},{"key":"key2022030919535104100_b11","unstructured":"Freeman, R.E.\n               , \n                  Harrison, J.\n               , \n                  Wicks, A.\n               , \n                  Parmar, B.\n                and \n                  DeColle, S.\n                (2010), Stakeholder Theory: The State of the Art, Cambridge University Press, Cambridge."},{"key":"key2022030919535104100_b12","doi-asserted-by":"crossref","unstructured":"Friedman, A.L.\n                and \n                  Miles, S.\n                (2001), \u201cDeveloping a stakeholder theory\u201d, Journal of Management Studies, Vol. 39 No. 1, pp. 1-21.","DOI":"10.1111\/1467-6486.00280"},{"key":"key2022030919535104100_b13","unstructured":"Horngren, C.\n               , \n                  Datar, S.\n                and \n                  Rajan, M.\n                (2009), Cost Accounting: a Managerial Emphasis, 14th ed., Pearson Prentice-Hall, Upper Saddle River, NY."},{"key":"key2022030919535104100_b14","unstructured":"IPTM\n                (2009), Relat\u00f3rio Consolidado do Sector Portu\u00e1rio 2008, Instituto Portu\u00e1rio e dos Transportes Mar\u00edtimos, Jacksonville, FL, Junho."},{"key":"key2022030919535104100_b16","doi-asserted-by":"crossref","unstructured":"Li, D.\n                and \n                  Ferreira, M.\n                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