Portraits of early portuguese accountants: Júlio Dinis and Eça de Queirós

• Fernanda Leão ^[1] ; Delfina Gomes ^[2] ; Garry D. Carnegie ^[3]
  1. [1] Instituto Politécnico do Porto

     Instituto Politécnico do Porto

     Santo Ildefonso, Portugal

     
  2. [2] Universidade do Minho

     Universidade do Minho

     Braga (São José de São Lázaro), Portugal

     
  3. [3] Royal Melbourne Institute of Technology University

     Royal Melbourne Institute of Technology University

     Australia

     

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• Localización: AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas, ISSN 1577-2403, Nº 128, 2019, págs. 37-40
• Idioma: inglés
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• Resumen

  • 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.