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Keywords: Portugal
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Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (9): 234–271.
Published: 15 February 2022
...Fernanda Leão; Delfina Gomes Purpose In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals. Design/methodology/approach To better understand the social images of accountants...
Journal Articles
Accounting, Auditing & Accountability Journal (2019) 32 (2): 658–688.
Published: 10 May 2019
...Fernanda Leão; Delfina Gomes; Garry D. Carnegie Purpose The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century. Design/methodology/approach...
Journal Articles
Accounting, Auditing & Accountability Journal (2009) 22 (1): 91–117.
Published: 02 January 2009
... introduce variations in imposed systems and practices. In so doing, the paper also contributes to a fuller understanding of MC practices in GCs. Inês Cruz can be contacted at: ines.cruz@mail.telepac.pt © Emerald Group Publishing Limited 2009 Portugal Control Joint ventures Management...
Journal Articles
Accounting, Auditing & Accountability Journal (2008) 21 (8): 1144–1184.
Published: 24 October 2008
...Delfina Gomes; Garry D. Carnegie; Lúcia Lima Rodrigues Purpose The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central...
