Filomena Antunes Bras

Filomena Antunes Bras is an Assistant Professor at the School of Economics and Management of University of Minho, Portugal, where she has been employed since June 18, 2004. She holds a PhD in Business with specialization in Accounting, a Master's in Management (specializing in Corporate Finance), and a Graduate degree in Management.

Her educational background includes:

• PhD in Business, specialization in Accounting
• Master in Management, specialization in Corporate Finance
• Graduate in Management

Dr. Bras's research focuses on the intersection of accounting practices with corporate social responsibility, management systems, and organizational behavior. Her work demonstrates particular expertise in management accounting practices within SMEs, tax avoidance strategies, third sector organizations, and audit quality. She has conducted extensive research on Portuguese business contexts while maintaining strong international collaborations, especially with Brazilian institutions examining management accounting practices in the Amazonas region and the legal frameworks of Brazil's third sector.

Her publication record from 2011-2024 reveals consistent scholarly output with recent emphasis on tax avoidance and CSR relationships, effective tax rates in Portuguese companies, and the evolution of third sector frameworks. Her methodological approach combines literature reviews, empirical analyses, and case studies across diverse organizational contexts.

Professional recognition includes:

• Reviewer for Social Responsibility Journal
• Member of Grudis - Rede Portuguesa de Investigação em Contabilidade
• Member of European Accounting Association
• Reviewer for De Computis- Revista Española de Historia de la Contabilidade
• Reviewer for Accounting Education: An International Journal
• Member of Asociación Española de Contabilidad y Administración de Empresas (since 2000)

Dr. Bras actively contributes to the academic community through review activities for European research on management and business economics (5 reviews) and IGI Global Book Chapter Peer Reviews (2 reviews). Her research trajectory shows progression from foundational work on accounting education to specialized research on contemporary issues including the impact of the Fourth Industrial Revolution on management practices, environmental disclosure practices, and financial literacy among university students.