Gomes, Delfina; Carnegie, Garry D.; Rodrigues, Lúcia Lima - In: Accounting, Auditing & Accountability Journal 21 (2008) October, pp. 1144-1184
history research to a different country – Portugal – and to a different time – the eighteenth century. It also serves to …, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first … central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the …