«History always repeats itself, at least twice». The phrase comes from Friedrich Hegel, the German philosopher who lived in the 18th and 19th centuries. Karl Max would add to his compatriot's phrase that history repeats itself, «the first time as tragedy, the second as farce». The recall of these famous aphorisms comes as we hear more and more often that little or nothing is learnt from history. History repeats itself but in a different way—the secret lies in knowing the past.
It is with the full awareness of the relevance of the lessons and teachings of history - be it more or less recent - that the Order of Certified Accountants promotes, on 10 and 11 October 2024, in its auditorium in Porto, the 1st International Congress on the History of Accounting, under the theme "The cultural and social dimensions of Accounting: a historical perspective." This event is intended to be a milestone and a reference. To this end, we want to count on the participation of the best specialists, Portuguese and foreign. Across borders, speakers such as Garry Carnegie, Giulia Leoni, Christopher Napier and Lee Parker are already confirmed.
The speeches and exhibitions held during the congress, as a result of careful research, lessons and teachings, will undoubtedly be extracted for a better understanding and training in the face of the present and the future hold for us.
Everything is accounting. Accounting has been present in everything that happens in our lives since immemorial. But like the world, accounting is also constantly changing and transforming. Therefore, events of this nature are a privileged barometer to assess the evolution of accounting over time through various approaches and angles. One of the topics, which will undoubtedly be highlighted, will be the role of accounting in times of financial crisis and natural disasters. A disturbingly current reality with a solid link to sustainability is one of the themes that attract the most attention and from which accounting and accountants cannot be detached. Sustainability is nowadays an essential internal management tool for SMEs, but it is a concern whose origin dates back - probably few will know - to the 1970s.
This is the tempting "menu" of the 1st International Congress on the History of Accounting: to arouse curiosity about the past, build bridges with the present, and anticipate the future. And there is another attraction: the publication of a special thematic edition of the Accounting and Management Review (AMR) based on the papers presented at the event. As such, there are plenty of reasons for this inaugural congress to be well attended and rich in reflections. Join us!
