Accounting and the state: The Portuguese-Brazilian empire

Lúcia Lima Rodrigues, Alan Sangster

Research output: Chapter in Book/Report/Conference proceedingChapter

1 Citation (Scopus)

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

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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