History of the profession of accountant in Portugal
The objective of this study is to analyse the professionalization of accountants as a process that led to the establishment of an occupation with a professional monopoly, self-regulation powers and social recognition.
Historically, the functions currently performed by certified accountants, from the second half of the eighteenth century onwards, began to be carried out by bookkeepers, who saw their profession recognized by their own legislation, with Sebastião José de Carvalho and Melo.
Its political dimension will be highlighted, a particularly important aspect in a context in which a professional monopoly depends on the endorsement of the State, as well as the role played by groups of experts organized in associations and in particular by their institutional representatives.