CEPESE CEPESE | CENTRO DE ESTUDOS DA POPULAÇÃO, ECONOMIA E SOCIEDADE

History of Accounting in Portugal

The aim of this project, carried out in partnership with the Portuguese Order of Certified Accountants, is to make a scientific analysis of the historical evolution of accounting in Portugal, from the foundation of Portugal as a state in the 12th century to the present time, covering the different dimensions of Accounting.

Considering that the history of Accounting in Portugal, regardless of the validity and usefulness of the studies published so far, remains to be done, attention will be given to a multitude of aspects, including accounting practices, theoretical concepts, institutional background and the main actors that made and are part of accounting practice and science.