Dr Andre Lino
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Email
andre.lino@essex.ac.uk -
Telephone
+44 (0) 1206 874348
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Location
EBS.3.25, Colchester Campus
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Academic support hours
Email me to arrange an appointment during these times: Monday 13:00 - 14:00 Wednesday 10:00 - 12:00
Profile
Biography
André Lino is a Lecturer in Accounting at the University of Essex Business School. Lino completed his PhD (accounting) in 2019 at the University of Sao Paulo (Brazil), including a period as PhD visiting research student at INLOGOV (University of Birmingham) - both funded by the Brazilian Coordination of Superior Level Staff Improvement (CAPES). Prior to joining Essex Business School, from 2019 to 2021, Lino held a position as lecturer in accounting at the Federal University of Pará (Brazil). André Lino main areas of interest are Public Sector Audit, Public Sector Organizations (Financial) Resilience, Co-production of public services and outcomes and Public Sector Reforms. He focus on qualitative methodologies and is theoretically aligned to recent developments of the field of organizational institutionalism. His scholarly work appears in refereed journals such as Critical Perspectives on Accounting, Financial Accountability & Management Journal and Public Money and Management. Lino is also Associate Editor for Public Administration of the Brazilian Business Review (BBR) journal.
Qualifications
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MSc Accounting University of São Paulo, (2015)
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PhD Accounting University of São Paulo, (2019)
Appointments
University of Essex
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Lecturer in Accounting, University of Essex (31/8/2021 - present)
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Departmental Study Abroad Officer (DSAO), Accounting Group, Essex Business School, University of Essex (10/1/2023 - 15/4/2023)
Other academic
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Lecturer in Accounting, Federal University of Pará (Brazil) (19/3/2019 - 31/8/2021)
Research and professional activities
Research interests
Public Sector Auditing
Public Financial Management Reforms
Co-production of public services
Financial Resilience
Current research
Research Network on Public Authorities and Financial Distress (RPAFD)
RPAFD is a global research network striving to explore the legal and financial implications of the financial distress of a local authority, with a view of providing principled recommendations for the mitigation of any adverse consequences on local communities.
The network is organised in various working groups (WGs), and I am the co-lleader of WG4 – Local Accountability.
More information about this project
Teaching and supervision
Current teaching responsibilities
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Debates in Public, Social and Environmental Accounting (BE133)
Current supervision
Publications
Journal articles (12)
Bisogno, M., Caruana, J., Jorge, S., Lino, A. and Roje, G., (2024). Debate: Researching in challenging times—adapting and enhancing public sector accounting practices. Public Money and Management. 44 (8), 657-659
Lino, A., Azevedo, RRD. and Belote, G., (2023). The influence of public sector audit digitalisation on local government budget planning: evidence from Brazil. Journal of Public Budgeting Accounting and Financial Management. 35 (2), 198-218
Aquino, ACBD., Lino, AF. and Azevedo, RRD., (2022). The embeddedness of digital infrastructures for data collection by the Courts of Accounts. Revista Contabilidade & Finanças. 33 (88), 46-62
Lino, A., Aquino, ACBD. and Neves, FR., (2022). Accountants’ postures under compulsory digital transformation imposed by government oversight authorities. Financial Accountability and Management. 38 (2), 202-222
Lino, A., Azevedo, RRD., Aquino, ACBD. and Steccolini, I., (2022). Fighting or supporting corruption? The role of public sector audit organizations in Brazil. Critical Perspectives on Accounting. 83, 102384-102384
Aquino, ACBD., Lino, AF., Azevedo, RRD. and Silva, PBD., (2022). Digital affordances and remote public audit practice. Financial Accountability and Management. 38 (3), 447-467
Lino, AF. and Aquino, ACBD., (2020). Organizational wrongdoing in courts of accounts. Revista de Administração Pública. 54 (2), 220-242
de Aquino, ACB., Lino, AF., Cardoso, RL. and Grossi, G., (2020). Legitimating the standard-setter of public sector accounting reforms. Public Money & Management. 40 (7), 499-508
de Azevedo, RR., Lino, AF., de Aquino, ACB. and Machado-Martins, TCP., (2020). Financial Management Information Systems and accounting policies retention in Brazil. International Journal of Public Sector Management. 33 (2/3), 207-227
Lino, AF., Busanelli de Aquino, AC., de Azevedo, RR. and Brumatti, LM., (2019). From rules to collaborative practice: When regulatory mechanisms drive collective co-production. Public Money & Management. 39 (4), 280-289
Lino, A., Carvalho, L., Aquino, A. and Azevedo, R., (2019). Lack of institutional work and organizational change failure in Brazilian local governments. Brazilian Journal of Public Administration. 53 (2), 375-391
Lino, AF. and Aquino, ACBD., (2018). The diversity of the Brazilian regional Audit Courts on government auditing. Revista Contabilidade & Finanças. 29 (76), 26-40
Book chapters (1)
Lino, A., Azevedo, RR., Viana, I. and Aquino, ACB., (2022). Local Government Auditing in Brazil. In: Auditing Practices in Local Governments An International Comparison. Emerald Publishing Limited. 180117086X. 9781801170864
Grants and funding
2024
Local Authorities� Financial Resilience
The Chartered Institute of Public Finance and Accountancy
2023
Assessing Sweden's municipalities Financial Resilience
Association of Local Government Economists (KEF)
2020
Tackling Covid19 through co-production: engaging Brazilian vulnerable communities in facing the consequences of pandemics
Engineering and Physical Sciences Research Council
Contact
Academic support hours:
Email me to arrange an appointment during these times: Monday 13:00 - 14:00 Wednesday 10:00 - 12:00
