Portraits of early Portuguese accountants: Júlio Dinis and Eça de Queirós
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://hdl.handle.net/1822/83391 |
Resumo: | This short article provides a summary of Leão, Gomes and Carnegie (2019) on early accounting stereortpes in Portugal, which is published in 'Accounting, Auditing et Accountability Journal' (Vol. 32, No.2). The objective of the study was to examine the stereotypes of the early accounting practitioners, based on Portuguese realist literature from the second half of the 19th century. The study explored the accountants' portrait in popular culture by focusing on the Portuguese context during this period. In all, eight dimensions of the accounting stereotype were identified: a modest man; honest; warm; sentimental; on-the-job trained practitioner; uncreative, conservative and unenergetic; financial manager; and servant of the capitalist. |
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Portraits of early Portuguese accountants: Júlio Dinis and Eça de QueirósCiências Sociais::Economia e GestãoThis short article provides a summary of Leão, Gomes and Carnegie (2019) on early accounting stereortpes in Portugal, which is published in 'Accounting, Auditing et Accountability Journal' (Vol. 32, No.2). The objective of the study was to examine the stereotypes of the early accounting practitioners, based on Portuguese realist literature from the second half of the 19th century. The study explored the accountants' portrait in popular culture by focusing on the Portuguese context during this period. In all, eight dimensions of the accounting stereotype were identified: a modest man; honest; warm; sentimental; on-the-job trained practitioner; uncreative, conservative and unenergetic; financial manager; and servant of the capitalist.Asociación Española de Contabilidad y Administración de Empresas (AECA)Universidade do MinhoLeão, FernandaGomes, DelfinaCarnegie, Garry D.20192019-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/1822/83391eng1577-2403info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-12-23T01:30:57Zoai:repositorium.sdum.uminho.pt:1822/83391Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T19:16:28.130053Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Portraits of early Portuguese accountants: Júlio Dinis and Eça de Queirós |
title |
Portraits of early Portuguese accountants: Júlio Dinis and Eça de Queirós |
spellingShingle |
Portraits of early Portuguese accountants: Júlio Dinis and Eça de Queirós Leão, Fernanda Ciências Sociais::Economia e Gestão |
title_short |
Portraits of early Portuguese accountants: Júlio Dinis and Eça de Queirós |
title_full |
Portraits of early Portuguese accountants: Júlio Dinis and Eça de Queirós |
title_fullStr |
Portraits of early Portuguese accountants: Júlio Dinis and Eça de Queirós |
title_full_unstemmed |
Portraits of early Portuguese accountants: Júlio Dinis and Eça de Queirós |
title_sort |
Portraits of early Portuguese accountants: Júlio Dinis and Eça de Queirós |
author |
Leão, Fernanda |
author_facet |
Leão, Fernanda Gomes, Delfina Carnegie, Garry D. |
author_role |
author |
author2 |
Gomes, Delfina Carnegie, Garry D. |
author2_role |
author author |
dc.contributor.none.fl_str_mv |
Universidade do Minho |
dc.contributor.author.fl_str_mv |
Leão, Fernanda Gomes, Delfina Carnegie, Garry D. |
dc.subject.por.fl_str_mv |
Ciências Sociais::Economia e Gestão |
topic |
Ciências Sociais::Economia e Gestão |
description |
This short article provides a summary of Leão, Gomes and Carnegie (2019) on early accounting stereortpes in Portugal, which is published in 'Accounting, Auditing et Accountability Journal' (Vol. 32, No.2). The objective of the study was to examine the stereotypes of the early accounting practitioners, based on Portuguese realist literature from the second half of the 19th century. The study explored the accountants' portrait in popular culture by focusing on the Portuguese context during this period. In all, eight dimensions of the accounting stereotype were identified: a modest man; honest; warm; sentimental; on-the-job trained practitioner; uncreative, conservative and unenergetic; financial manager; and servant of the capitalist. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019 2019-01-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://hdl.handle.net/1822/83391 |
url |
https://hdl.handle.net/1822/83391 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
1577-2403 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Asociación Española de Contabilidad y Administración de Empresas (AECA) |
publisher.none.fl_str_mv |
Asociación Española de Contabilidad y Administración de Empresas (AECA) |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799132613370183680 |