UE - TDM - Teses de Doutoramento e Mestrado
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- The IT-Development of Accounting in PortugalPublication . Santos, Diogo Manuel Gonçalves; Martins, Ana LucasThe evolution of IT innovations has a rich history, contributing to and influencing the accounting practice over the years. This is an area of research that gains importance over the years with the exponential growth of technologies facilitating an evolution of how accounting professionals work, and how firms can cut costs and become overall more efficient in their workflow. Although there is an extensive study and works on the history and development of accounting in Portugal, no such work has yet been done on the development and application of IT innovations in financial accounting in Portugal throughout the years. This work contains a literature review that encompasses the broad development in accounting over the years, to facilitate the comprehension of the spectrum of technologies available for accounting services. Through a systematic literature review, extracting information through text and document analysis in works regarding the subject this study aims to discover the number of studies that have been made in Portugal regarding technological development in accounting over the years, how Portugal fairs in technological development when compared with other countries, what is next in technological development in the field of accounting, and if Portugal is already studying these themes.