A PARALLELISM BETWEEN ACCOUNTING EDUCATION AND THE DEVELOPMENT OF THE ACCOUNTING PROFESSION IN PORTUGAL- THE 20TH AND 21ST CENTURIES

被引：0

作者：

Cunha, Adriana F. G. ^{[1
]}

Saraiva, Helena I. B. ^{[2
]}

机构：

[1] Inst Politecn Guarda, Guarda, Portugal

[2] Inst Politecn Guarda, Unidade Tecn Cient Gestao & Econ, Escola Super Tecnol & Gestao, Guarda, Portugal

来源：

DE COMPUTIS-REVISTA ESPANOLA DE HISTORIA DE LA CONTABILIDAD | 2023年 / 20卷 / 01期

关键词：

Education; Profession; Accounting; Accountant; Recognition; ORGANIZATIONS; HARMONIZATION; SCHOOL;

D O I：

10.26784/issn.1886-1881.20.1.8035

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper analyzes the historical development of the accounting profession and the teaching of accounting in Portugal during the 20th century and the first twenty years of the 21st century. An in-depth qualitative study was carried out, using mainly secondary, but also primary sources, of the main educational movements related to the accounting activity, framing the analysis in the Institutional Theory. The period analyzed was marked by several historical events that contributed to the development of the profession and its current recognition as a professional class. All these events had an impact on both the profession and the development of accounting education.

引用

页码：45 / 73

页数：29

共 28 条

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