Corporatism, Liberalism and the Accounting Profession in Portugal Since 1755

Abstract

This 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.

Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits

“…The aim was to prepare students for the entrance examination to the profession that included questions about ethics and the deontology of the accounting profession. Nevertheless, in Portugal, another independent professional body regulates the auditing profession: the Ordem dos Revisores Oficiais de Contas -OROC 5 (Rodrigues, Gomes, & Craig, 2003). In Portugal, little investigation has been performed regarding ethical decision-making.…”

Artificial corporatism: A portal to power for accountants in Brazil

“…Although originally focussed on the development of the profession in countries where archival data was perhaps more readily accessible, for instance Britain, America, Australia, and Canada, this literature has also encompassed professionalisation stories originating in continental Europe (Caramanis, 2002;De Beelde, 2002;Ramirez, 2001;Rodrigues et al, 2003;Seal et al, 1996), Japan (Sakagami et al, 1999), China (Yee, 2009;Yee 2012), the Philippines (Dyball et al, 2007) and various former British colonies (Annisette, 1999 andBakre, 2001 andUche, 2002;Sian, 2006 and2011;Verma and Gray, 2006). This latter category, in particular, has seen an escalation in contributions from researchers based in, or undertaking research in, the non-self-governing former British colonies.…”

“…Referring to interest groups, Dedoulis and Caramanis (2007) distinguish between associationist bodies (which are self-governing and are oriented towards private purposes) and corporatist institutes (which are created and supervised by the state and are oriented towards public purposes). 13 Regimes that have been associated with state corporatism include Salazar's Portugal (Rodrigues et al, 2003), Italy, France, Spain under Franco (French, 1991), China (Yee, 2012) and Brazil (Rodrigues et al, 2011). centralised hierarchical system of regulation, and employed by the latter as instruments in the pursuit of legitimation of their policies (Coleman, 1985;Puxty et al, 1987, p.284). …”

“…In Portugal, too, the development of accountancy was founded on establishing a knowledge base first. Rodrigues et al (2003) refer in detail to the creation of a Board of Trade in 1750 to "foster commercial activity" and a School of Commerce in 1759. Interestingly, both countries hosted political dictatorships and were subjected to increasing centralist corporatist policies that favoured a strong state and a hierarchical societal structure.…”

Portugal, 1759-1772: The Visible Hand? Institution of the State Education System, With Special Reference to Pombal and Accounting Education

“…Esta escola burguesa, criada dentro de um contexto económico e social de reforma administrativa pombalina (SANTANA, 1985, p. 19), foi a primeira unidade de ensino técnico comercial e contabilístico financiado pelo Estado e, segundo alguns autores (e.g., AZEVEDO, 1961;CRAIG, 2003aCRAIG, , 2003b, pode mesmo tratar-se da primeira escola pública, à escala mundial, a ensinar e a formar profissionais de contabilidade, os denominados guarda-livros. Não deve ser negligenciada também a circunstância de ter ocorrido na Aula do Comércio a primeira experiência de ensino e aprendizagem da economia (política) em Portugal (CARDOSO, 1984, p. 87;ALMODOVAR;CARDOSO, 2012, p. 191), por intermédio, fundamentalmente, de uma postila (texto ditado pelo professor nas aulas) de acentuado conteúdo doutrinário mercantilista intitulada Notícia Geral do Comércio, da autoria de Alberto Jaqueri de Sales (1731-1791), um docente cujo magistério teve início em 1762 e se prolongou ininterruptamente até 1784 (CARDOSO, 1984, p. 94-96;CRAIG, 2009, p. 390-394).…”