A Evolução da contabilidade autárquica em Portugal

• Autor(a) principal: Correia, Ana Augusta de Lemos
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/15242
• topic: História da contabilidade; Contabilidade pública; Cronologia; Evolução da contabilidade; Autarquias locais; Câmara Municipal do Porto; Accounting history; Porto Town Hall; Public accounting; Local authorities; Chronology; Evolution of accounting; Contabilidade

Accounting History should offer precedents and reflections about what succeeded in the past, what didn't work and why not. This dissertation is inserted in this context and seeks to:(i) describe the Public Accounting evolution with particular relevance to the reality of Local Authorities (AL) between 1143-1986, recognizing the most important moments that have contributed to its evolution and development; (ii) to build a time line that places those moments in parallel with the most relevant moments in the Portuguese State history. (iii) put these momments into evidence through the budgetary pieces analysis of the Porto Town Hall. Due to the fact that it’s a budgetary Accounting, it´s naturally influenced, thought and oriented by the state, its periodization must go along with the periodization of the current state power, moving away from the of Private Accounting periodization, leading us to conclude that there is a distance between Public and Private Accounting periodization. Finally, it was also concluded that the Municipality under study, from 1972 to 1986, complied with the central state's demands regarding its accountability.