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The pioneering accounting standardisation and harmonisation process in Portugal: accounting in the insurance sector between 1907 and 1999
[O processo pioneiro de normalização e de harmonização contabilísticas em Portugal: a contabilidade do sector de seguros entre 1907 e 1999]

Author

Listed:
  • Saraiva, Helena I. B.

    (Instituto Politécnico da Guarda)

  • Alves, Maria-Céu G.

    (NECE Research Center in Business Sciences, University of Beira Interior)

  • Gabriel, Vítor M. S.

    (Centro de Estudos e Formação Avançada em Gestão e Economia e Instituto Politécnico da Guarda)

Abstract

This paper presents a historical analysis of insurance accounting during the twentieth century, when the main developments in terms of standardisation in this field of accounting science in the considered geography emerged. The present analysis focused essentially on the legislative basis that can be taken as reference for the field of this branch of Accounting. The results of this study indicate that the first successful attempt at accounting standardisation in Portugal, although of a sectoral nature, may be associated with this economic activity. The historical reasons for the existence of this branch of accounting are also presented.

Suggested Citation

  • Saraiva, Helena I. B. & Alves, Maria-Céu G. & Gabriel, Vítor M. S., 2020. "The pioneering accounting standardisation and harmonisation process in Portugal: accounting in the insurance sector between 1907 and 1999 [O processo pioneiro de normalização e de harmonização contabilísticas em Portugal: a contabilidade do sector," De Computis, Universidad Pablo de Olavide, vol. 17(1), pages 98-118.
    • Handle: RePEc:dec:articl:2020:17:1:98-118
    DOI: http://dx.doi.org/10.26784/issn.1886-1881.v17i1.375
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