This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact “practical action” (Snook, 2000: 186) at a distance in the Portuguese Empire. The study examines the development, application and enforcement of accounting...

Purpose – The purpose of this paper is to provide an introduction to a special issue commemorating the 25th anniversary of the publication of Accounting, Auditing & Accountability Journal ( AAAJ ). Design/methodology/approach – The paper provides the background to the special issue and a...