Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments...

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...

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...

This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact 'practical action' [Snook, S. A. (2000) <italic>Friendly Fire: The Accidental Shootdown of U.S. Black Hawks over Northern Iraq</italic> (Princeton, NJ: Princeton University Press)]...

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...