Gomes, Delfina; Carnegie, Garry D.; Lima Rodrigues, Lúcia - In: Accounting, Auditing & Accountability Journal 21 (2008) 8, pp. 1144-1184
, 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 … institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors …