Utilize este identificador para referenciar este registo: http://hdl.handle.net/1822/54683

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dc.contributor.authorLima Rodrigues, Lúciapor
dc.contributor.authorCraig, Russellpor
dc.contributor.authorSchmidt, Paulopor
dc.contributor.authorSantos, José Luís dospor
dc.identifier.citationRodrigues, L. L., Craig, R., Schmidt, P., & Santos, J. L. (2018). Accounting and Taxation Practices in the Operation of Slavery in Brazil. . In M. Bigoni & W. Funnell (Eds.), The Italian and Iberian Influence in Accounting History: The Imperative of Power (pp. 237–258). Routledge.por
dc.description.abstract[Extract] Introduction - Current understanding of the source documents and accounting procedures that recorded the operation of slavery in the Americas has been gleaned predominantly from studies set in the US and British West Indies [BWI]. However, many valuable insights can be obtained by looking beyond these settings to examples from Brazil. Here we explore several key source Brazilian documents (inventory lists, rental agreements, insurance policies, and tax receipts) that were related to the monetization (or valuing) of slaves and the taxation of transactions involving slaves. [...]por
dc.titleAccounting and taxation practices in the operation of slavery in Brazilpor
sdum.bookTitleThe Italian and Iberian influence in accounting history: the imperative of powerpor
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