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https://hdl.handle.net/1822/331
Título: | The evolution of the accounting profession in Portugal from 1755 |
Autor(es): | Rodrigues, Lúcia Lima Gomes, Delfina Craig, Russell |
Palavras-chave: | Portugal Accounting Profession History Corporatism Liberalism Regulation |
Data: | Ago-2002 |
Editora: | Universidade do minho. Núcleo de Estudos em Gestão (NEGE) |
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. |
Tipo: | Documento de trabalho |
Descrição: | Documentos de Trabalho = Working Papers / NEGE ; 9/2002 |
URI: | https://hdl.handle.net/1822/331 |
Acesso: | Acesso aberto |
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 |