Atualmente, as organizações enfrentam vários desafios, por exemplo, as suas transações organizacionais crescem em volume e complexidade e estão a viver em ambientes de negócios altamente regulamentados. Portanto, os mecanismos de controlo e monitorização são necessários para avaliar e...

Portuguese Abstract: A inexistência de um modelo padronizado para a apresentação das demonstrações financeiras dificulta sua análise por parte dos stakeholders, designadamente dos resultados financeiros, em virtude da flexibilidade existente na International Accounting Standards (ias) 1....

This paper examines Adam Smith's understanding of the philosophy and science, the motivations that lead us to investigate nature and society, and the proper methods of investigation and exposition. The paper also criticizes those authors that interpret Smith's work as an example of the...

This article examines Adam Smith’s Theory of moral sentiments. Taking as its point of departure the moral philosophy of the Scottish enlightenment, the paper presents the central argument of Smith’s Theory. It analyses the concepts of “sympathy” and “impartial spectator” and points...

A new comprehension of Adam Smith's writings arose in the last years. These studies emphasized the political and ethical dimensions of his work and its connection with the eighteenth-century context. This article reviews the historical reception of Smith's works and discusses the recent...

This paper contemplates the evolution of Pigou´s stance towards the Keynesian Revolution. Preliminarily, a brief contrast between his and Keynes´s approach to the problem of unemployment is made. After that, Pigou´s first reactions to The General Theory are presented, along with the rejoinder...

Adam Smith and his context: the Scottish enlightenment This essay argues that Adam Smith´s thought should be interpreted within the intellectual context of the Scottish enlightenment. It discusses the origins and the specific nature of the enlightenment in Scotland in order to highlight the...

This article explores why Smith's work is a turning point in the history of economic thought. The constitution of an economic discourse and the delimitation of the economy sphere are attributed to: i) the specific nature of Smith's moral philosophy; ii) his way of conceiving economic action as...

This essay argues that Adam Smith's thought should be interpreted within the intellectual context of the Scottish enlightenment. It discusses the origins and the specific nature of the enlightenment in Scotland in order to highlight the differences between the social theory of the Scottish...

This paper explores the connections between the theories of the Stockhom School and the economic orthodoxy of the 1930’s. First, we reconstitute the classical, Cambridge and Wicksell’s conceptions on saving and its relations with investment. Next, we define the unifying principle behind the...