Utilize este identificador para referenciar este registo: http://hdl.handle.net/1822/331

TítuloThe evolution of the accounting profession in Portugal from 1755
Autor(es)Rodrigues, Lúcia Lima
Gomes, Delfina
Craig, Russell
EditoraUniversidade do minho. Núcleo de Estudos em Gestão (NEGE)
Relatório da Série N.ºDocumentos de Trabalho = Working Papers / NEGE ; 9/2002
Resumo(s)This paper introduces some significant historical milestones in the regulatory development of the Portuguese accounting profession. It does so with a view to providing a facilitative foundational bedrock of knowledge upon which further analysis and critique can be undertaken. Five developmental periods since 1755 are identified: (i) Corporatist Absolute Monarchy (1755 - 1820) (ii) Liberal Monarchy (1820 - 1890) (iii) Waning Liberalism and Rising Corporatism (1891 - 1926) (iv) Corporatist Dictatorship (1926 - 1974) and (v) Emerging Liberal Democracy and Neo-corporatism (1974 until the present). The accounting profession's chequered history is analysed through episodes of regulation and de-regulation. These episodes are associated with the Portugal's ambient social, economic and political mood through a broad dichotomisation as either "corporatist" or "liberal". Associations between episodes of regulation and periods of "corporatism", and associations between episodes of de-regulation and periods of "liberalism", are highlighted. A better understanding emerges of factors instrumental in the recent emergence of a well respected and rapidly growing accounting profession in Portugal.
Aparece nas coleções:NEGE - Working Papers (Documentos de Trabalho)
iMARKE - Documentos de Trabalho / Working Papers

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