::: :: .. ~; 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, mlira@iscac.pt, 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, nunoa@ipb.pt, Instituto

Politécnico de Bragança

Susana Margarida Faustino Jorge, susjor@fe.uc.pt,

NEAPP - Núcleo de Estudos em Administração e Políticas

Públicas, Faculdade de Economia da Universidade de

Coimbra

Mercedes Cervera Oliver, mercedes.cervera@uam.es,

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