e-journal

Accounting change in central government

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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
double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in
Portuguese public administration.
Design/methodology/approach – Set firmly in the archive, this paper adopts new institutional
sociology (NIS) to inform the findings of the local, time-specific accounting policy and practice at the
Portuguese Royal Treasury.
Findings – Embedded within the broader European context, this study identifies the key pressures
exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting
change within Portuguese central government from that date. The study provides further evidence of
the importance of the state in the institutionalization of accounting practices by means of coercive
pressures and highlights for Portugal the importance of individual actors who, as powerful change
agents, made key decisions that influenced accounting change.
Originality/value – This study examines a major instance of accounting change in European
central government and broadens the application of NIS in accounting history research to a different
country – Portugal – and to a different time – the eighteenth century. It also serves to illuminate the
difficulties of collecting pertinent evidence pertaining to this long-dated time period in identifying
certain forms of institutional pressures.

Keywords Accounting procedures, Book keeping, Central government, Portugal, Public administration

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2008

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 21 No. 8, 2008 pp. 1144-1184

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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