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Procedimentos contábeis no século XIX. O livro de contas de Manoel de Sousa Guedes de Itabira. (Accounting procedures in the 19th century in the accounts books of Manoel de Sousa Guedes of Itabira, Brazil)

  • Lopes de Sá, Antônio
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    La intensificación de las investigaciones realizadas bajo la dirección del Dr. Eugênio Ferraz, del Ministerio de Hacienda en Minas Gerais ocasionó que vieran la luz registros de transacciones comerciales que contribuyeron al enriquecimiento de la historia de la contabilidad em Brasil y, especialmente en Minas Gerais. Tuvimos a mano elementos que propiciaron los comentarios que siguen, permitiendo efectuar comparaciones importantes en relación con los procedimientos y prácticas contables utilizados. El presente estudio se centra em los hechos ocurridos em el siglo XIX, dentro de su contexto histórico, comentando los registros de esa época , así como las condiciones que dieron lugar a los mismos. (The intensification of research under the command of Dr. Eugene Ferraz, Ministério da Fazenda, Minas Gerais, brought to light commercial transaction records that contribute to the enrichment of the history of Accounting in Brazil, especially in Minas Gerais. We examined elements that propitiated the following comments by an analysis that allows important comparisons on information procedures. This study focuses on the historical environment of facts occurring in the 19th century and comments on records regarding such a such time, as well as their conditions).

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    File URL: http://www.decomputis.org/dc/articulos_doctrinales/lopes12.pdf
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    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2010)
    Issue (Month): 12 (June)
    Pages: 3-17

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    Handle: RePEc:dec:articl:2010-12:3-17
    Contact details of provider: Web page: http://www.aeca.es/

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