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https://hdl.handle.net/1822/331
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Campo DC | Valor | Idioma |
---|---|---|
dc.contributor.author | Rodrigues, Lúcia Lima | eng |
dc.contributor.author | Gomes, Delfina | eng |
dc.contributor.author | Craig, Russell | eng |
dc.date.accessioned | 2003-11-14T17:17:12Z | - |
dc.date.available | 2003-11-14T17:17:12Z | - |
dc.date.issued | 2002-08 | - |
dc.identifier.uri | https://hdl.handle.net/1822/331 | - |
dc.description | Documentos de Trabalho = Working Papers / NEGE ; 9/2002 | - |
dc.description.abstract | 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. | eng |
dc.description.sponsorship | Fundação para a Ciência e Tecnologia | por |
dc.language.iso | eng | por |
dc.publisher | Universidade do minho. Núcleo de Estudos em Gestão (NEGE) | por |
dc.rights | openAccess | eng |
dc.subject | Portugal | eng |
dc.subject | Accounting | eng |
dc.subject | Profession | eng |
dc.subject | History | eng |
dc.subject | Corporatism | eng |
dc.subject | Liberalism | eng |
dc.subject | Regulation | eng |
dc.title | The evolution of the accounting profession in Portugal from 1755 | eng |
dc.type | workingPaper | por |
Aparece nas coleções: | NEGE - Working Papers (Documentos de Trabalho) |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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luciarodrigues1.pdf | 1,96 MB | Adobe PDF | Ver/Abrir |