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TitleThe evolution of the accounting profession in Portugal from 1755
Author(s)Rodrigues, Lúcia Lima
Gomes, Delfina
Craig, Russell
Issue dateAug-2002
PublisherUniversidade do minho. Núcleo de Estudos em Gestão (NEGE)
Abstract(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.
TypeWorking paper
DescriptionDocumentos de Trabalho = Working Papers / NEGE ; 9/2002
AccessOpen access
Appears in Collections:iMARKE - Documentos de Trabalho / Working Papers
NEGE - Working Papers (Documentos de Trabalho)

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