::: :: .. ~; utadl~ : ::::::::: ,
42 TRIBUTAÇÃO EM PORTUGAL DOS NÃO 47 FACTORES EXPLICATIVOS DO NíVEL RESIDENTES: EVIDENCIA DO DISTRITO DE VISEU DE ENDIVIDAMENTO DOS MUNiCíPIOS
43 PROPUESTA DE ADAPTACIÓN DEL USAlI DO NORTE DE PORTUGAL
A LOS ALBERGUES JUVENILES 48 O BALANCED SCORECARD EM
CONCEPÇÃO E IMPLEMENTAÇÃO DC TIME-PORTUGAL: EVIDENCIA EMPíRICA EM
43 ORGANIZAÇOES PÚBLICAS E PRIVADAS DRIVEN ACTIVITY-BASED COSTING NUMA PME INDUSTRIAL: EVIDENCIA DE UM ESTUDC EMPíRICO 48 DAS CONTAS PÚBLICAS As CONTAS NACIONAIS:
A ABORDAGEM DA VELHA ECONOMIA INSTITUCIONAL ASPECTOS METODOLÓGICOS SUBJACENTES , 43 AO AJUSTAMENTO DAS DESPESAS NA ÓPTICA
NA INVESTIGAÇÃO EM CONTABILIDADE E CONTROLO DE CAIXA A ÓPTICA DE ACRÉSCIMO DE GESTÃO - CONTRIBUTOS TEÓRICOS
GRAU DE CUMPRIMENTO COM AS RECOMENDAÇÕES 48 THE LEVEL DF MATURITY IN MANAGEMENT
43 ACCOUNTING OF INDUSTRIAL PORTUGUESE SME DO BASEL COMMITTEE ON BANKING SUPERVISION E DA ORGANISATION OF SECURITIES COMMISSIONS. 48 EL INFORME DE AUDITORIA DESDE UNA SOBRE DIVULGAÇÃO DE INFORMAÇAO RELACIONADA PERSPECTIVA INTERNACIONAL COM INSTRUMENTOS DERIVADCS - EVIDÊNCIA
49 IMPACTO DA INCERTEZA NA UnllDADE EMPIRICA NO SECTOR BANCÃRID PORTUGUES DA INFORMAÇÃO CONTABILlsTICA
44 LA GESTIÓN DEL RESULTADO EN LAS E PRÃTICAS DE CDNTABllIDADE DE EMPRESAS HOnELERAS ESPANOLAS: UN GESTÃO: UM AJUSTE CONGRUENTE ANÁlISIS POR COMUNIDADES AUTÓNOMAS
49 REGIME DE TRIBUTAÇÃO SIMPLIFICADA , • EFECTO DE LA CONCENTRACIÓN SECTORIAL EN PARA PEOUENAS ENTIDADES 44
LA DIVULGACIÓN DE INFORMACIÓN INTEGRADA 49 EXECUTIVE STOCK OpnONS AND EARNINGS
44 INFORMACIÓN SOBRE CAPITAL INTELECTUAL MANAGEMENT: EVIDENCE FROM PORTUGAL EN LOS FOLLETOS DE EMISIÓN ESPANOLES
49 A UTILIDADE DC REPORTE FINANCEIRO 44 BENEFICIOS DEL USO DE LOS INDICADCRES PARA AS TOMADAS DE DECISÃO INTERNAS
ND FINANCIEROS EN LA GESTIÓN DE LA I+D NOS MUNIClplOS PORTUGUESES
45 LA RELlEVANCIA DE LOS INTANGIBLES 50 A APLICAÇÃO DC CUSTO HISTÓRICO NA VALORAÇI EN LA GESTIÓN EMPRESARIAL: UNA DOS IMOBllIZADCS CORPÓREOS PÚBLICOS -AFLlCACIÓN EMPIRICA EN ARGENnNA O CASO DOS MUNIClplOS PORTUGUESES
45 LA DIVULGACIÓN DE INFORMACIÓN 50 ANÁLISE DA DIVULGAÇÃO DE INFORMAÇÃO NARRATIVA EN EL PERloDO 2005-2009: EL DAS ACnVIDADES DE INVESTIGAÇÃO IMPACTO DE LA CRISIS ECONÓMICA E DESENVOLVIMENTO PÓS-ADOPÇÃO
45 GOVERNMENTAL ACCOUNTING VERSUS NATIONAL DA IAS 38: O CASO DA SUECIA
ACCOUNTS - IMPlICAnONS OF DIFFERENT 50 RELATO INTEGRADO: FUSÃO DE DOCUMENTOS ACCOUNnNG BASES ON EU MEMBER-STATES DE RELATO EMPRESARIAL OU UMA NOVA CENTRAL GOVERNMENT DEFICIT/SURPLUS FORMA DE FAZER CONTABILIDADE?
46 ANÁLlSIS DE LAS OBLlGACIONES EN 51 PROPUESTA DE UN MDDELO DE MATERIA DE CÁLCULO DE COSTES EN CÁLCULO DE COSTES PARA LOS LAS ADMINISTRACIONES PÚBLICAS SERVICIOS SOCIALES MUNICIPALES
46 PRODUCT VALUATION METHODS: EMPIRICAL STUDY ON SMALL AND MEDIUM SIZE ENTERPRISES
MARK81NG 46 ANÁlISIS DE LA RENTABllIDAD DE LAS
EMPRESAS ESPANOLAS DE PROMOCIÓN 52 ESCALA PERSAT: UMA ESCALA DE INMOBllIARIA A PARTIR DE SUS CUENTAS MEDIDA PARA AVALIAR A PERCEPÇÃO ANUALES EN EL PERloDO 2005-2009. DOS DA SATISFAÇÃO DOS CLIENTES
46 EVIDENCIA EMPIRICA DE LOS FACTORES OUE 52 O IMPACTO DA CULTURA NA ORIENTAÇÃO PARA AFECTAN A LA INDEPENDENCIA DEL AUDITOR O CLIENTE DOS EMPREGADOS DE CONTACTO DE
46 E DEPOIS DA AULA DE COMÉRCIO (1844)7 SERViÇOS DE TI: O ESTUDC DO CASO EVERIS
DIGRESSÃO ATRAVÉS DO ENSINO DA 52 A INFLUÊNCIA DA ORIENTAÇÃO PARA CONTABILIDADE NA LISBOA OITOCENTISTA O MERCADO INTERNO E EXTERNO NO
47 CONTABILIDADE PARA AS FINANÇAS PÚBLICAS DESEMPENHO ORGANIZACIONAL EM
- UM MINISTRO. UM HOMEM DE NEGÓCIOS ORGANIZAÇOES DO SECTOR PÚBLICO
E UM PROFESSOR DE CONTABILIDADE NA 53 A IMPDRTÃNCIA DAS EMOÇÕES NO PROCESSO BASE OA ADCPÇÃO DAS PARTIDAS DOBRADAS DE ESCOLHA DE VINHOS: UMA APLICAÇÃO NO ERÁRIO REGIO PORTUGUI':S. 1761 AO CONSUMO EM RESTAURANTES
6 LIVRO DE RESUMOS - XXII JORNADAS LUSO-ESPANHOLAS DE GESTÃO CIENTíFICA
J ,S
uez@
3.d de
IH)' of
period :ion. It of the lIation notion
"esults, ,tyand
ll·state
JW is it along
viga.
sidade
lt,
·ropridence 'cnt in as the
y. low lis pa-1at arntains
~ps,
7
TA
:ACI 3.0 de
In bechool
tiona!
initiative experienced considerable success during lhe second half of the 18th century but in 1844 this academy
IVas relegated to high sehool. Accordingly, the paper seeks la explore the major events that somehow can identify
lhe historical development af accounting education in the 19th Porluguese century in lhe period after lhe 5chool cf
Commerce, Qur analysis will foeus on accounting educa
tian institutions located in lhe biggesl commercial city af portugal - Lisbon - concretely the Lisbon High School of Commerce (1844-1869) and the Industrial and Commereial Institute of Lisbon (1869-1911). Particularly in
regard to the latter, our stucly concludes that the creation af lhe Degree cf Commerce in J 884 marked lhe entry af Accounting ãs a specialized study in higher education
in Portugal. However, the results suggest that after the ending of the School of Commerce, in 1844, accounting
education was charac terized by a decay in the program
content5, a circumstance that associated with the absence af rneasures to proteet job opportunities for accounting
and commerce students contributed together for the los5
af accounting social prestige.
KEY WORDS: Accounting History, Accounting Education,
Schools of Commerce, Lisbon, 19th century
J
CONTABILIDADE PARA AS FINANÇAS PÚBLICAS - UM MINISTRO, UM HOMEM DE NEGÓCIOS E UM PROFESSOR DE CONTABILIDADE NA BASE DA ADOPÇÃO DAS PARTIDAS DOBRADAS NO ERÁRIO RÉGIO PORTUGUÊS, 1761
Miguel Carvalho Lira, [email protected], ISCAC I IPC
Miguel Ângelo Gonçalves, mgoncalves@iscac,pt, ISCAC
jlPC
Maria da Conceição da Costa Marques, conceicao,m@
netcabo.pt, ISCAC IIPC
ABSTRACT: This paper presents a case study related to the introduction of double entry bookkeeping in the
Rayal Treasury, the fiest public Portuguese organization to use this system of accounting. in 1761. Providing an exhibition [rom an accaunting history poiot of view,
three research questions were made as a research tool:
'what happened?', 'how did it happen?: and 'why did it
happen?'. The investigation adopts a qualitative approach as a methodology and the documental method as inves
tigation methad (analysis of text5 and documents). The
main documentary sourees consulted are concerned to
historical archives, legislation. personalletters and scientific journals. The results indicate that, through lhe Letter
of Law of 22 December 1761, the government used the
double entry bookkeeping as a tool af power, instrumen
talizing it in arder lo make more efficient lhe collection of
public revenues. In 50 doing, the government tooked better control of the citizens. We also conclude that Pombal,
José Francisco da Cruz and João Henrique de Sousa, re
spectively, a politician, a businessman and an accounting
professor. were lhe three institutional agents responsible
CONTABILIDADE
for accounting change io the Portuguese public finances. They played lhe most important positions of the organi
zatiooal structure of the Royal Treasury: General Inspector (Pombal); General Treasurer (Cruz); and Clerk of the
General Treasurer (Sousa). Thus, the study sought to fill
lhe gap identified in the literature in what concerns to the
roles played by José Francisco da Cruz and João Henrique
de Sousa 00 the introduction of double entry bookkeeping in the Portuguese Royal Treasury. Along with Pombal.
they were responsible fo r the transfer fram the private sector to the public sector of the educational knaw how
instrumental in the institutianalizalion af double-entry
method in lhe public finances of lhe Portuguese empire.
KEY WORDS: Accouoting History, Portuguese Royal
Treasury, Public Accounting, Dauble Entry Bookeeping,
19th century
FACTORES EXPLICATIVOS DO NfVEL DE ENDIVIDAMENTO DOS MUNiCíPIOS DO NORTE DE PORTUGAL
Nuno Adriano Baptista Ribeiro, [email protected], Instituto
Politécnico de Bragança
Susana Margarida Faustino Jorge, [email protected],
NEAPP - Núcleo de Estudos em Administração e Políticas
Públicas, Faculdade de Economia da Universidade de
Coimbra
Mercedes Cervera Oliver, [email protected],
Universidad Autónoma de Madrid
ABSTRACT: The control of the States' debt is, increasing
Iy, on the agenda. Local government cannol be excluded from this etfort. Thus emerges the need to create meeha
nisms allowing it to be managed and analysed in a credible manner.ln this context, the objective ofthis research is
to identify, for the years 2006 and 2007, the determinants ofthe local debt in the north ofPortugal, trying to under
staod which ones and how they influence it. In addition
to a bivariate analysis, a multiple linear regression model will be tested.The bivariate analysis findings allowed veri
fying that there are several factors correlated with local debt, namely debt limit, tax revenue, total expenditure,
capital expenditure and current balance.The validation of
the linear regression mo de! allowed conciuding that the variables debt limit, total expenditure, capital revenue and
current balance are those that seem to better influence the debt level.Finally we found that the main factors which
~ave statistically significant values in both bivariate and multivariate analysis are the same for the two years,
KEY WOADS: Municipal debt, Determinants, Local
Administration
XXII JORNADAS LUSO-ESPANOLAS DE GESnÓN CIENTíFICA - LIVRO DE RESUMOS 47