The purpose of this study is to analyse the current accounting practices for financial instruments by Portuguese companies and compare them to the measurement, recognition and disclosure requirements stipulated in IAS 32 and 39. In order to attain our objective, we drew up a list of 120...

Purpose: The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century. Design/methodology/approach: Two popular literary works – Uma Família...

Purpose: This paper aims to explore the role of storytelling and impression management (IM) through the president’s letter in legitimizing the practices of an electricity company with regard to controversial issues during a period of change. Design/methodology/approach: Drawing on a...