History of accountancy professionals in Portugal

Historically, the functions currently performed by certified accountants, from the second half of the 18th century onwards, were carried out by bookkeepers, who saw their profession recognized through specific legislation.

The aim of this project is to analyze the process that led to the establishment of an occupation with a professional monopoly, self-regulatory powers, and social recognition, with emphasis on its political dimension, particularly important in a context where such monopoly depends on state approval, as well as the role played by groups of practitioners organized into associations and particularly by their institutional representatives. The results of this project have already been delivered to the Order of Certified Accountants, and its publication is expected in 2025. Meanwhile, in 2023, studies on this topic continued to be produced and submitted, and texts produced for the OCC were revised and updated.

Funding: Order of Certified Accountants and CEPESE

Coordination: Fernando de Sousa and Paula Coelho

Duration: 2016-2025