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TitleA research note on accounting in Brazil in the context of political, economic and social transformations, 1860–1964
Author(s)Rodrigues, Lúcia Lima
Schmidt, Paulo
Santos, José Luis dos
Fonseca, Pedro Cezar Dutra
Issue dateFeb-2011
JournalAccounting History
Abstract(s)From 1860 to 1964, but particularly after 1930, Brazilian society changed from an agrarian to an industrial society and from an emphasis on the export sector to becoming focused primarily on the domestic market. During this period, there were significant changes in accounting that were largely imposed by the State. This note explores the main political, economic and social factors that influenced the development of accounting in Brazil during this period. In a legalist country such as Brazil the development of accounting cannot be effectively studied without considering how accounting affects, and is affected by, the political and social context. The note ends with a call for further accounting history studies about Brazil based on archives and primary sources.
AccessRestricted access (UMinho)
Appears in Collections:iMARKE - Publicações em Revistas Internacionais (com revisão por pares) / Articles in International Journals (peer review)

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