Tendências recentes de abordagem à contabilidade pública em Portugal

• Autor(a) principal: Marques, Maria da Conceição da Costa
• Data de Publicação: 2003
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34089
• topic: contabilidade pública; finanças; estados; orçamento; public accounting; finance; state budget

In view of the special attention that has been given to public accounting in recent times, not only in Portugal but in most developed countries, an evolutionary/ chronological study of public accounting in Portugal shows to be of particular interest. This accounting, which had been submitted to meaningless anonymity for years, actually became the subject of special interest not only by the government and other entities involved, but also by the public in general, mainly when Portugal adhered to the European Community in 1986 and, later on, to the Economic and Monetary Union. To the extent that, particularly from 1990 onwards, a set of laws has been approved which regulate issues inherent to public accounting.These are inserted in a reform process that has not finished yet. Against this background, we hope that this study will enlighten the reader about the progress in public Accounting in Portugal, which from a merely legal accounting has turned into an accounting that is based on emerging economic, efficiency and efficacy criteria.