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Apontamento sobre a contabilidade em Portugal entre 1900 e 1950. (Note on the accounting in Portugal between 1900 and 1950)


  • Carqueja, Hernâni O.


Este ensayo intenta encontrar respuestas a la pregunta: ¿qué doctrinas fueron acogidas por los académicos portugueses y cómo evolucionó la contabilidad en Portugal, en el período 1900 a 1950? Para esclarecer el contexto en 1900 se procede a una breve revisión de los antecedentes desde la creación del “Aula do Comércio de Lisboa”, que es el referente de la enseñanza oficial organizada, incluyendo la partida doble, hasta 1900. (The task in this essay is to find answers to the questions: what doctrines were endorsed by Portuguese academics and how has developed the accounting period in Portugal, from 1900 to 1950? In order to clarify the context by 1900, one proceeds to brief history reference from establishment of the “Aula do Comércio de Lisboa”, this is from beginning of organized official education including double entry, up to 1900.)

Suggested Citation

  • Carqueja, Hernâni O., 2011. "Apontamento sobre a contabilidade em Portugal entre 1900 e 1950. (Note on the accounting in Portugal between 1900 and 1950)," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 14, pages 3-49, June.
  • Handle: RePEc:dec:articl:2010-12:3-49

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