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Accounting Developments in Higher Education in Authors:

By Maria Conceição, Costa Marques, José Joaquim, Marques Almeida and Ph. D


The reforms of the budget management of public accounting represent a structural transformation that aims to substitute globally the system that is an integrated part of the reform of the Salazar State 1. In this process, special attention must be given to an exogenous factor, which has pressured us to change habits and implement a discipline of budget management, which was the integration of Portugal as a member of the European Economic Community, as from 1/1/1986. The reform of the Public Accounting and of the Treasury which foresees the transformation of an executed budget through a cash control (monographic system), for an accounting control of commitments. Structural conditions were created so that later a system of financial and asset accounting (digraphic system) will be adopted for a better management. The Official Accounting Plan for the Education Sector (POC- Education) is a Sector Plan for Education, which emerged as a consequence of the approval of the Official Accounting Plan for the Public Accounts (POCP), by Law Decree Nº 232/97

Year: 2003
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