This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

The Ecuadorian electricity sector encompasses generation, transmission, distribution and sales. Since the change of the Constitution in Ecuador in 2008, the sector has opted to employ a centralized model. The present research aims to measure the efficiency level of the Ecuadorian electricity sector during the period 2012–2021, using a DEA-NETWORK methodology, which allows examining and integrating each of the phases defined above through intermediate inputs, which are inputs in subsequent phases and outputs of some other phases. These intermediate inputs are essential for analyzing efficiency from a global view of the system. For research purposes, the Ecuadorian electricity sector was divided into 9 planning zones. The results revealed that the efficiency of zones 6 and 8 had the greatest impact on the overall efficiency of the Ecuadorian electricity sector during the period 2012–2015. On the other hand, the distribution phase is the most efficient with an index of 0.9605, followed by sales with an index of 0.6251. It is also concluded that the most inefficient phases are generation and transmission, thus verifying the problems caused by the use of a centralized model.