This chapter aims to present the results of a broad analysis about the process of accounting standardization in Portugal in order to frame the current situation and the different levels of standardization that characterize it. The methodology followed involves a broad revision of the literature and content analysis on various papers and texts as well on documents directly related with the study topic. It concludes with the identification and characterization of the current levels of accounting standardization and makes reference to the likely scenario of this regulatory framework in the short term. The objective is to understand how the evolution of accounting standards in Portugal has evolved, what the current situation is and its likely evolution in the near future. The chapter is also aimed at contributing to the understanding of the process of adaptation of international accounting standards to the Portuguese reality.
Part of the book: Accounting and Corporate Reporting
The curricular units related to the accounting area are essential for any student in business sciences. However, it appears that students generally experience great learning difficulties when faced with its study. Bearing in mind the stated problem and its consequent importance, both in academic terms and for society in general, this article aims to: (1) Identify how many studies related to Accounting Education in Higher Education Institutions have been published in Accounting Education journals since started its scientific activity; (2) List a ranking of articles having as a criterion the number of citations; (3) Describe the main conclusions and research methodologies used; (4) State the main research areas and topics and (5) List the research paradigms used in the articles. The systematic review of the literature shows concern in HEIs to promote quality education in general and the curricular accounting unit.
Part of the book: Accounting and Finance Innovations