@phdthesis{lam_accounting_2011, address = {Macau}, title = {Accounting in {Macau}: {A} {Historical} {Perspective} from 1970s until 2008}, shorttitle = {Accounting in {Macau}}, url = {http://library-opac.usj.edu.mo/cgi-bin/koha/opac-detail.pl?biblionumber=143138&query_desc=kw%2Cwrdl%3A%20Government%20Studies}, abstract = {The current research study embraced the objectives to investigate the transformation of accounting in Macau from the first set of accounting legislations in 1970s, through the first set of accounting standards in 1983, until a year after the first application of international accounting standards, by 2008. From the transformation, the role taken by accounting in the economy and the factors that have influenced the transformation were intended to identify. Through the historical picture, findings have supported and expanded the theoretical concepts that accounting was taking both active and passive roles in the economy. Furthermore, they also supported the theoretical concepts that culture, economic environment, political environment and education influenced the transformation of accounting. The objectives have been structured through three research issues identified from the analysis of past literatures. Five qualitative and quantitative research studies have been carried out, using primary and secondary data from both primary and secondary sources. In-depth interviews on 13 representative respondents of the government, the profession, the industry and the academia, directly or in-directly related with accounting have been done. A case study on a company doing business in Macau since 1970s was included to enrich, supplement and evaluate the findings on the accounting practice of Macau. Based on the findings, a model has been constructed that represented the interaction between accounting and the different factors of the economy. Contributions from the research findings have enriched the research literatures on the area of accounting history. Implications from the findings have generated better insights for the business and economic histories of Macau}, language = {eng}, school = {University of Saint Joseph}, author = {Lam, Ching Chi}, collaborator = {Alves, José}, year = {2011}, keywords = {PhD in Business Administration (D-BA), Thesis and Dissertations, Thesis and Dissertations PhD in Business Administration (D-BA), University of Saint Joseph}, }