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

History of Accounting in Portugal

The history of Accounting in Portugal, regardless of the validity and usefulness of the studies published so far, was yet to be done.

Carried out in partnership with the Order of Certified Accountants, this project aims to provide a scientific analysis of the historical evolution of Accounting in Portugal, from the foundation of Portugal in the 12th century to the present, covering different dimensions of Accounting, including accounting practices, theoretical concepts, institutional environment, and key actors who have been and are part of accounting practice and science. The publication of the results of this project is expected to happen in 2025. Meanwhile, in 2023, studies on this topic continued to be produced and submitted.

Funding: Order of Certified Accountants and CEPESE

Coordination: António Castro Henriques, Maria de Fátima Brandão, Fernando de Sousa and João Carvalho

Duration: 2016-2025