This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact “practical action” (Snook, 2000: 186) at a distance in the Portuguese Empire. The study examines the development, application and enforcement of accounting...

Concerns have been expressed in the literature about the success of the accountancy professional project in its social dimension. Using data collected through a questionnaire survey administered to a Portuguese community sample (N=727), this study aims to provide insights to better understand...