The Brazilian accounting profession and accounting education: an historical perspective

Lúcia Lima Rodrigues, Maria Clara Bugarim, Russell Craig

    Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review


    Historical institutional analysis reflecting the social, economic and political contexts in Brazil shows that new accounting practices have often been introduced because of prevailing government ideologies (especially of corporatism) and policies that have sought to modernise society and expand commercial activity. Due to the more complex requirements of International Financial Reporting Standards, from 2004 the Brazilian accounting profession has required a university degree as a pre-requisite for entry to the accounting profession. Two current challenges are: to improve the quality of higher education institutions offering accounting education; and to expand and improve the limited development of academic research in accounting.
    Original languageEnglish
    Title of host publicationThe Routledge Companion to Accounting in Emerging Economies
    EditorsPauline Weetman, Ioannis Tsavaloutas
    Number of pages10
    ISBN (Electronic)9781351128506
    ISBN (Print)9780815356202
    Publication statusPublished - 30 Jul 2019

    Publication series

    NameRoutledge Companions in Business, Management and Accounting


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