Developments in Public Accounting in Portugal

Maria José da Silva Fernandes


In Portugal we are assisting, since the nineties, to the reform of all public accounting, having as main innovations the utilization of double entry system and the obligatoryness to implement three accounting systems: budget accounting, patrimonial and cost acounting. In the systems of patrimonial and cost accounting, it will be used the accrual systems. The publication of the first Public Accouting Plan (POCP) in 1997 identifies the change from a traditional public accounting, which main objective was the execution and  budgetary control to a modern public accounting with economical, financial and patrimonial information that serves as basis to the decision making and to the evaluation of public entities concerning the efficient, effective utilization and economy of the public resources, contributing, this way, to the implementation of the New Public Management. The objective of this work has two perspectives: to describe and analyse the situation in Portugal concerning the public accounting reform, and to present some results consequent to twelve years of implementation.

Texto completo:


Enlaces refback

  • No hay ningún enlace refback.

Copyright (c) 2015 Maria José da Silva Fernandes

Licencia de Creative Commons
Este obra está bajo una licencia de Creative Commons Reconocimiento-CompartirIgual 4.0 Internacional.

Revista Enfoques: Ciencia Política y Administración Pública – ISSN 0718-9656 versión en línea | ISSN 0718-0241 versión impresa
Facultad de Economía, Gobierno y Comunicaciones – Universidad Central de Chile - Correo electrónico:
Sitio web adaptación de Open Journal Systems (OJS)