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Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)

Delfina Gomes, Garry D. Carnegie, Lúcia Lima Rodrigues

Accounting, Auditing & Accountability Journal (2008) 21 (8): 1144–1184.

https://doi.org/10.1108/09513570810918797

Published: 24 October 2008

... Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors who, as powerful change agents, made key...

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Corporate Governance and Financial Accountability: Recent Reforms in the UK Public Sector

Mahmoud Ezzamel, Hugh Willmott

Accounting, Auditing & Accountability Journal (1993) 6 (3)

https://doi.org/10.1108/EUM0000000001937

Published: 01 September 1993

... and hierarchies. © MCB UP Limited 1993 Central government Health care Finance Market economy Public sector United Kingdom ...

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Elements of a Theoretical Framework for Public Sector Accounting

June Pallot

Accounting, Auditing & Accountability Journal (1992) 5 (1)

https://doi.org/10.1108/09513579210008244

Published: 01 March 1992

... interests. The development of such a concept has immediate effects on the way the accounting entity and the relationship between government and society are viewed and may even have ramifications for accounting in the “private” sector. Current assets Fixed assets Central government Private sector...

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Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)

Corporate Governance and Financial Accountability: Recent Reforms in the UK Public Sector

Elements of a Theoretical Framework for Public Sector Accounting

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Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)

Corporate Governance and Financial Accountability: Recent Reforms in the UK Public Sector

Elements of a Theoretical Framework for Public Sector Accounting

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