Portugal

Ferreira, Leonor Fernandes; Regojo, Pedro

doi:10.1057/9780230512016_10

Cited by 2 publications

(5 citation statements)

References 1 publication

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“…As a consequence, there is greater concern in Portugal with issues of tax determination and creditor protection. This leads to more prudent and conservative accounting (Ferreira, 1998;Ferreira et al, 2007).…”

Section: The Portuguese Accounting System and Institutional Settingmentioning

confidence: 99%

“…Traditionally, the Portuguese accounting system's formative structure is based on the Roman Code. As such, accounting and financial reporting rules are specified and prescribed in law, and are detailed in an Accounting Plan (Ferreira, 1998). Regulation has been developed by way of mercantile legislation (Commercial Code and Companies Law); tax legislation (tax code and tax regulations); and accounting legislation (Official Accounting Plan and Accounting Standards).…”

Section: The Portuguese Accounting System and Institutional Settingmentioning

confidence: 99%

“…The Portuguese model of accounting regulation was inspired by the French model. Thus, the standardsetting body, the CNC (attached administratively and financially to the Ministry of Finance) was empowered to develop accounting standards that were issued as decrees or decree-laws by the Portuguese Government (Ferreira, 1998). As a consequence, pronouncements by the accounting profession had no formal status.…”

Section: The Portuguese Accounting System and Institutional Settingmentioning

confidence: 99%

“…Additionally, to deal with the insufficiencies of the POC in addressing international accounting developments, the CNC issued several accounting standards inspired by IFRS. As these IFRS-inspired standards came into force, French influence began to wane (Ferreira, 1998). However, de facto harmonisation did not occur fully.…”

Section: The Portuguese Accounting System and Institutional Settingmentioning

confidence: 99%

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Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

Guerreiro

Rodrigues

Craig

2014

European Accounting Review

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This study combines Dillard et al.'s [(2004). The making and remaking of organization context:Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506-542] institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processes when a country adopts international accounting standards. For empirical support, we focus on the changes in social structures and accounting practices that arose in 2010 when Portugal replaced its national accounting system for unlisted companies, with a new system of accounting based on International Financial Reporting Standards. We reveal how an evolving socio-economic and political context, and the embedding of central actors in multiple fields, facilitated entrepreneurial action by actors who took political opportunity, mobilised important allies, and accommodated the interests of major protagonists. We draw attention to the possibility of an earlier inversion of the cascading institutionalisation process than is envisaged by Dillard et al. (2004). At the organisational field level, we highlight how national professional accounting associations and business associations can shape criteria established at the political and economic level, thereby counteracting the institutionalisation process. At the organisational level, we focus on the accounting standard for small and medium-sized entities. We provide insights to why some accountants maintained structures of meaning associated with the previous accounting system.

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Section: The Portuguese Accounting System and Institutional Settingmentioning

confidence: 99%

Section: The Portuguese Accounting System and Institutional Settingmentioning

confidence: 99%

Section: The Portuguese Accounting System and Institutional Settingmentioning

confidence: 99%

Section: The Portuguese Accounting System and Institutional Settingmentioning

confidence: 99%

See 2 more Smart Citations

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

Guerreiro

Rodrigues

Craig

2014

European Accounting Review

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“…It is the História Geral e das Doutrinas da Contabilidade ("General History and Doctrines in Accounting"), by Professor António Lopes de Sá, published in 1998 (second edition enlarged). 27 There are, in addition, two contributions on aspects of accounting's past in Portugal in edited books; in Ferreira and Regojo (1999) and Benavente Rodrigues (2000b).…”

Section: Overall Contributions On Accounting History Appearing In Portugal: 1990 To 2004mentioning

confidence: 99%

An analysis of accounting history research in Portugal: 1990—2004

Faria

2008

Accounting History

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This study analyses and reports on the development of accounting history research in Portugal across a period of 15 years spanning 1990 to 2004. In so doing, it builds a database of all the contributions on accounting's past appearing in Portugal and those of Portuguese authors disseminated abroad over this period. The study further explores publishing patterns in the Portuguese accounting journals, providing an array of evidence such as the number of accounting history articles per journal, the gender of authors and the time spans and subject areas examined. While the results indicate that there are topics and periods still unexplored or deserving wider examination in Portuguese accounting history, they also reveal a significant extension of the work in this field, especially from 2002 to 2004. This increasing trend is particularly visible in the number of articles published in international journals and the number of papers submitted to international congresses, providing Portuguese accounting history research with a growing international visibility.

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Portugal

Cited by 2 publications

References 1 publication

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

An analysis of accounting history research in Portugal: 1990—2004

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