Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/83391
Título: | Portraits of early Portuguese accountants: Júlio Dinis and Eça de Queirós |
Autor(es): | Leão, Fernanda Gomes, Delfina Carnegie, Garry D. |
Data: | 2019 |
Editora: | Asociación Española de Contabilidad y Administración de Empresas (AECA) |
Revista: | AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas |
Resumo(s): | This short article provides a summary of Leão, Gomes and Carnegie (2019) on early accounting stereortpes in Portugal, which is published in 'Accounting, Auditing et Accountability Journal' (Vol. 32, No.2). The objective of the study was to examine the stereotypes of the early accounting practitioners, based on Portuguese realist literature from the second half of the 19th century. The study explored the accountants' portrait in popular culture by focusing on the Portuguese context during this period. In all, eight dimensions of the accounting stereotype were identified: a modest man; honest; warm; sentimental; on-the-job trained practitioner; uncreative, conservative and unenergetic; financial manager; and servant of the capitalist. |
Tipo: | Artigo |
URI: | https://hdl.handle.net/1822/83391 |
ISSN: | 1577-2403 |
Arbitragem científica: | yes |
Acesso: | Acesso aberto |
Aparece nas coleções: | CICP - Artigos em revistas de circulação internacional com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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accountantste.pdf | 539,98 kB | Adobe PDF | Ver/Abrir |
Este trabalho está licenciado sob uma Licença Creative Commons