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Demonstração do estado da contadoria da Real Fábrica das Sedas, a maior empresa industrial de Portugal no Século XVIII (período 1757-1796)
[Statement of the situation of the accounting office of the Royal Silk Factory, the largest industrial company in Portugal in the 18 th century (period 1757-1796)]

Author

Listed:
  • Duarte, Cecília

    (Departamento de Contabilidade e Gestão do Instituto Superior de Contabilidade e Administração de Coimbra (ISCAC). Coimbra Business School. Portugal)

  • Gonçalves, Miguel

    (Departamento de Contabilidade e Gestão do Instituto Superior de Contabilidade e Administração de Coimbra (ISCAC). Coimbra Business School. Portugal)

  • Góis, Cristina

    (Departamento de Contabilidade e Gestão do Instituto Superior de Contabilidade e Administração de Coimbra (ISCAC). Coimbra Business School. Portugal)

Abstract

O artigo introduz pela primeira vez na literatura a composição da contadoria (i.e., da repartição de Contabilidade) da Real Fábrica das Sedas no arco temporal de 1757 a 1796. Reformulada pelo Marquês de Pombal em 1757, a Real Fábrica das Sedas constituiu-se na maior indústria do seu tempo em Portugal. Com recurso a dados de arquivo inéditos localizados principalmente no Arquivo Nacional da Torre do Tombo (Lisboa, Portugal), os resultados desta investigação permitem apresentar a composição da contadoria da Real Fábrica das Sedas, possibilitando, também, conhecer os ordenados dos seus funcionários. Ao fazer isto, este estudo reflete-se num contributo original, válido e inédito para o avanço do conhecimento da história da contabilidade portuguesa.

Suggested Citation

  • Duarte, Cecília & Gonçalves, Miguel & Góis, Cristina, 2021. "Demonstração do estado da contadoria da Real Fábrica das Sedas, a maior empresa industrial de Portugal no Século XVIII (período 1757-1796) [Statement of the situation of the accounting office of the Royal Silk Factory, the largest industrial compa," De Computis, Universidad Pablo de Olavide, vol. 18(2), pages 31-56.
  • Handle: RePEc:dec:articl:2021:18:2:31-56
    DOI: http://dx.doi.org/10.26784/issn.1886-1881.v18i2.435
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