Accounting and the state

The Portuguese-Brazilian empire

Lúcia Lima Rodrigues, Alan Sangster

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

Through control of accounting education, organization of the accounting occupation, rules of corporate governance and governmental accounting itself, the Portuguese government 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.

Original languageEnglish
Title of host publicationThe Italian and Iberian Influence in Accounting History
Subtitle of host publicationThe Imperative of Power
EditorsMichelle Bigoni, Warwick Funnell
PublisherTaylor and Francis AS
Pages259-283
Number of pages25
ISBN (Electronic)9781351675024
ISBN (Print)9781138048478
DOIs
Publication statusPublished - 2017

Fingerprint

Governmental accounting
Corporate governance
Government accounting
Brazil
Double-entry bookkeeping
Accounting education

Keywords

  • economics
  • finance
  • business & industry

ASJC Scopus subject areas

  • Economics, Econometrics and Finance(all)
  • Business, Management and Accounting(all)

Cite this

Rodrigues, L. L., & Sangster, A. (2017). Accounting and the state: The Portuguese-Brazilian empire. In M. Bigoni, & W. Funnell (Eds.), The Italian and Iberian Influence in Accounting History: The Imperative of Power (pp. 259-283). Taylor and Francis AS. https://doi.org/10.4324/9781315164724

Accounting and the state : The Portuguese-Brazilian empire. / Rodrigues, Lúcia Lima; Sangster, Alan.

The Italian and Iberian Influence in Accounting History: The Imperative of Power. ed. / Michelle Bigoni; Warwick Funnell. Taylor and Francis AS, 2017. p. 259-283.

Research output: Chapter in Book/Report/Conference proceedingChapter

Rodrigues, LL & Sangster, A 2017, Accounting and the state: The Portuguese-Brazilian empire. in M Bigoni & W Funnell (eds), The Italian and Iberian Influence in Accounting History: The Imperative of Power. Taylor and Francis AS, pp. 259-283. https://doi.org/10.4324/9781315164724
Rodrigues LL, Sangster A. Accounting and the state: The Portuguese-Brazilian empire. In Bigoni M, Funnell W, editors, The Italian and Iberian Influence in Accounting History: The Imperative of Power. Taylor and Francis AS. 2017. p. 259-283 https://doi.org/10.4324/9781315164724
Rodrigues, Lúcia Lima ; Sangster, Alan. / Accounting and the state : The Portuguese-Brazilian empire. The Italian and Iberian Influence in Accounting History: The Imperative of Power. editor / Michelle Bigoni ; Warwick Funnell. Taylor and Francis AS, 2017. pp. 259-283
@inbook{8ab8c22c1de94c9dbfc735647e4e49dc,
title = "Accounting and the state: The Portuguese-Brazilian empire",
abstract = "Through control of accounting education, organization of the accounting occupation, rules of corporate governance and governmental accounting itself, the Portuguese government 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. Jos{\'e} I and D. Jo{\~a}o 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.",
keywords = "economics, finance, business & industry",
author = "Rodrigues, {L{\'u}cia Lima} and Alan Sangster",
year = "2017",
doi = "10.4324/9781315164724",
language = "English",
isbn = "9781138048478",
pages = "259--283",
editor = "Michelle Bigoni and Warwick Funnell",
booktitle = "The Italian and Iberian Influence in Accounting History",
publisher = "Taylor and Francis AS",
address = "Sweden",

}

TY - CHAP

T1 - Accounting and the state

T2 - The Portuguese-Brazilian empire

AU - Rodrigues, Lúcia Lima

AU - Sangster, Alan

PY - 2017

Y1 - 2017

N2 - Through control of accounting education, organization of the accounting occupation, rules of corporate governance and governmental accounting itself, the Portuguese government 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.

AB - Through control of accounting education, organization of the accounting occupation, rules of corporate governance and governmental accounting itself, the Portuguese government 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.

KW - economics

KW - finance

KW - business & industry

UR - http://www.scopus.com/inward/record.url?scp=85049962822&partnerID=8YFLogxK

U2 - 10.4324/9781315164724

DO - 10.4324/9781315164724

M3 - Chapter

SN - 9781138048478

SP - 259

EP - 283

BT - The Italian and Iberian Influence in Accounting History

A2 - Bigoni, Michelle

A2 - Funnell, Warwick

PB - Taylor and Francis AS

ER -