CORPORATISM, LIBERALISM AND THE ACCOUNTING PROFESSION IN PORTUGAL SINCE 1755
2003; Academy of Accounting Historians; Volume: 30; Issue: 1 Linguagem: Inglês
10.2308/0148-4184.30.1.95
ISSN2327-4468
AutoresLúcia Lima Rodrigues, Delfina Gomes, Russell Craig,
Tópico(s)Accounting and Organizational Management
ResumoThis paper introduces some significant developments in the history of the Portuguese accounting profession. It does so with a view to providing a facilitative foundation of knowledge upon which further analysis and critique can be undertaken. Five developmental periods since 1755 are identified: (i) Corporatist Absolute Monarchy (1755–1820) (ii) Liberal Monarchy (1820–1890) (iii) Waning Liberalism and Rising Corporatism (1891–1926) (iv) Corporatist Dictatorship (1926–1974) and (v) Emerging Liberal Democracy and Neocorporatism (1974 until the present). The accounting profession's chequered history is analysed through episodes of regulation and deregulation. These episodes are associated with Portugal's pervading social, economic and political context and are dichotomised broadly as either “corporatist” or “liberal”. Relationships between episodes of regulation and periods of “corporatism” are highlighted, together with associations between episodes of de-regulation and periods of “liberalism”. A better understanding emerges of factors instrumental in the emergence of a well respected and rapidly growing accounting profession in Portugal.
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