Please use this identifier to cite or link to this item:

TitleThe role of the state in the development of accounting in the Portuguese-Brazilian Empire, 1750-1822
Author(s)Rodrigues, Lúcia Lima
Sangster, Alan
KeywordsPortuguese-Brazilian Empire
Accounting technologies
Double entry bookkeeping
D. João VI
Issue dateMar-2013
Abstract(s)This paper explores the role of the state in the development of accounting in the Portuguese-Brazilian Empire (1750-1822) in the context of economic and political transformations. In this period, the interrelations of accounting and the state were central to understanding accounting change in Portugal and Brazil. Through control of accounting education, organization of the accounting occupation, rules of corporate governance, and governmental accounting itself, governments adopted accounting technologies in an effort to shape and normalize decisions in order to achieve desirable objectives for the empire. This was particularly so during the reigns of D. José I and D. João VI: the former was responsible for initiatives to improve control over and connect the empire, including the spread of use of double-entry bookkeeping in the Portuguese metropolis; the latter was responsible for initiatives to achieve the same ends once the metropolis moved to Brazil. This paper uses primary and secondary sources to present and contrast those initiatives and the reasoning behind them.
TypeWorking paper
AccessRestricted access (UMinho)
Appears in Collections:iMARKE - Documentos de Trabalho / Working Papers

Files in This Item:
File Description SizeFormat 
WP Nr2-2013.pdf
  Restricted access
WP880,49 kBAdobe PDFView/Open

Partilhe no FacebookPartilhe no TwitterPartilhe no DeliciousPartilhe no LinkedInPartilhe no DiggAdicionar ao Google BookmarksPartilhe no MySpacePartilhe no Orkut
Exporte no formato BibTex mendeley Exporte no formato Endnote Adicione ao seu ORCID