Regulação em contabilidade de gestão: o caso português (1970-2010)

Jorge P. V. Martins; Rocio Caro-Puro; Carlos Chavarría-Ortiz; Helena I. B. Saraiva

doi:10.26784/issn.1886-1881.22.2.12574

Authors

Jorge P. V. Martins Instituto de Contabilidade e Administração de Aveiro - Universidade de Aveiro https://orcid.org/0000-0002-6668-8528
Rocio Caro-Puro Escola Universitária de Osuna - Universidade de Sevilha https://orcid.org/0000-0001-5904-9253
Carlos Chavarría-Ortiz Escola Universitária de Osuna - Universidade de Sevilha https://orcid.org/0000-0002-6608-5276
Helena I. B. Saraiva Escola Superior de Tecnologia e Gestão - Instituto Politécnico da Guarda https://orcid.org/0000-0003-1734-1250

DOI:

https://doi.org/10.26784/issn.1886-1881.22.2.12574

Keywords:

Accounting, Managerial Accounting, Standardization, Laws and Regulations

Abstract

The present work presents a historical analysis of Managerial Accounting in Portugal during the 20th century, when the main developments, in terms of standardization, around accounting science in the country took place.

The work focused essentially on the legislative basis that can be taken as a reference for the area of this branch of accounting.

The results of this study suggest that the constraints observed in management accounting can be explained by the highly normative accounting culture in Portugal, which has resulted in very restricted identified practices.

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References

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