Recension of “Teorias da Contabilidade – Construção e Demarcação Epistemológica”. José Joaquim Marques de Almeida e Bruno José Machado de Almeida. Escolar Editora, Lisboa, Portugal, October/2016

Abstract

The book we are reviewing, written by father and son, both professors and both PhDs, was published in Portugal and in Portuguese in 2016. If it weren't for the country and the language, it would already be much more popular today. It is not a book on the History of Accounting, but neither is it an ordinary book on Accounting Theory. It synthesizes the main theories of Accounting over time and, thus and to that extent, it is a book on the History of Accounting. It is a university manual and, hence, its pedagogical aspect, with the objectives at the beginning of each chapter and, at the end of each one, the activities with which it is intended to evaluate the knowledge acquired.