Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, 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...

Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, 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...

Purpose – The starting point for the paper is an assessment of the impact of a 1993 special issue of Accounting, Auditing & Accountability Journal, which provided an interdisciplinary analysis of the pursuit of accountable management reforms in the UK public sector. From this assessment, the...