GÓIS , Cristina Gonçalves

This paper explores how accounting is perceived [supported on Geiger and Ogilby (2000) paper] and which factors may influence these perceptions by students of seven master's programmes taught in two different Portuguese higher education institutions. These aims are important in the context of the impact of the Bologna process in the Portuguese...

The recognition of provisions and contingencies not add consensus in the international panorama. From one side we have the approach that is made by the countries belonging to the Anglo-Saxon accounting field, where the delimit of those concepts are particularly rigorous. From other side there is the called Latin approach, in the countries of...