Portugal has a long and rich history and, in recent decades, accounting history research has increased in popularity among Portuguese academics. As always, there are many interesting possibilities for future historical accounting research. The Portuguese Order of Certified Accountants aims to contribute to the development of accounting history research through the organisation of a Congress where international and Portuguese researchers, from accounting and other fields, can discuss and debate research topics and interests, assist each other, as an international community, in the development of their research, and provide a stimulus for cross-national collaboration.

For the First International Congress of Accounting History, the broad theme “The Cultural and Social Dimensions of Accounting: An Historical Perspective” has been adopted. The international accounting literature has generally assumed a conception of accounting that goes beyond its understanding as a mere technical practice. Rather than a neutral and technical devise whose aim is to support decision-making, accounting is foremost a social and institutional practice. Its pervasive and enabling attributes, especially pertaining to ascertaining how it impacts on organisational, cultural and social functioning, widen the possibilities for accounting history research. From an historical perspective, the cultural and social
dimensions of accounting may contribute not only to a better understanding of the role it has played in society in the past, but also to comprehend how accounting may contribute to dealing with the challenges faced globally in the present.

Accordingly, submissions are encouraged based on empirical studies, case studies and different times and spaces where the cultural and social dimensions of accounting are explored. Expected contributions should address, but are not limited to the following issues:

• The history of cultural organizations through their accounting practices;
• The role of culture in the development of accounting practices and accounting knowledge;
• The interface of accounting and society, such as relating to cultural and social events;

• The history of social movements through an accounting perspective;
• The history of cultural movements through an accounting perspective;
• The roles of accounting within different organizations that play a cultural or social role in society, such as hospitals, museums, churches, monasteries, theaters, and so on;
• Accounting past’s and the exploitation of or the preservation of the natural environment;
• The role of accounting in periods of financial crises and natural disasters;
• The social role of accounting in periods of famine, plagues and diseases;

Submission of contributions
Scholars interested in presenting their own original and unpublished contribution (also in a preliminary form) at the Congress are invited to submit their work by midnight on 12 April, 2024 as a full paper by means of the dedicated online process available on the webpage of the Portuguese Order of Certified Accountants, see: https://icah.occ.pt/en/. A full paper must have no less than 6,000 words and a
maximum length of 10,000 words. Full papers must be submitted in Word format.

Contributions can be submitted either in the Portuguese or English languages and will be presented and discussed accordingly at the Congress. All submitted papers meeting the above word length criteria will be evaluated by the Scientific Committee. The evaluation will be based on the following elements: relevance of
the topic for the advancement of knowledge, originality, clarity of the objectives and research questions, quality of references, methodological rigor.

Full paper submission 12 April 2024
Notification full paper acceptance 1 june 2024
Early bird registration 30 June 2024
Full paper submission deadline 15 July 2024
Final Registration 30 July 2024
Congress dates 10-11 October 2024


Congress Venue
Ordem dos Contabilistas Certificados/ Portuguese Order of Certified Accountants,
Largo 1.º dezembro, n.º 43 - 4050- 115 Porto.


The Portuguese Order of Certified Accountants is the largest Portuguese professional organization with 69,000 members and is led by the President (Bastonária), Paula Franco. Under the terms of the Portuguese law, the Order of Certified Accountants (OCC) mission is to regulate the practice of the certified accounting profession, in addition to inform and train all of its members, and to develop all actions to improve the credibility of the profession. With offices in all the Portuguese administrative regions and its headquarters in Lisbon, OCC has offices in Porto and a state of the art congress center able to host 1.500 people.

Porto City
As the Portuguese saying goes: “Coimbra sings; Braga prays; Lisbon shows off; and Porto works.” The city’s fascination lies very much in the life and energy of the city, with its long-standing prosperous business core surrounded by smart suburbs and elegant villas, side by side with its distinctive cramped streets and ancient alleys which have been declared a UNESCO World Heritage Classified Area. Together with Rotterdam, Porto was jointly declared the European City of Culture in 2001. The stifled streets of the old town rarely permit any sort of overall view, so it is a good idea to climb the 250 steps to the Baroque Igreja e Torre dos Clérigos to get your bearings.

The Northern coastal Portuguese city itself has a majestic look and feel. It is rare to be disappointed by the history and culture of Porto, which immerses visitors. The city is a perfect spot for those who love to take in world famous wines of many different varieties. The quiet calm of the Douro River is a truly splendid attraction of Portugal, Europe and the World. Porto is a truly must-see city for visitors to Portugal.

Traveling to Porto

You can easily take an aircraft to Porto International Airport – Francisco Sá Carneiro from all over the world or take a train or bus from Lisbon, which is a comfortable sightseeing trip that only takes approximately three hours.

Accounting History Committee members
Carlos Menezes (menezes@eeg.uminho.pt);
Delfina Gomes (dgomes@eeg.uminho.pt);
Maria Major (maria.joao.major@iscte-iul.pt);
Patrícia Gomes (pgomes@ipca.pt)