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A mudança na contabilidade da Universidade de Coimbra (1772) no tempo das reformas ilustradas
[The change in accounting at the University of Coimbra (1772) during the illustrated reforms]

Author

Listed:
  • Ferreira, Liliana Emanuela Alves

    (Doutoranda na Universidade de Salamanca (Espanha))

Abstract

A Universidade de Coimbra (doravante UC), instituição na vanguarda do ensino superior público português desde o século XIII, foi sujeita à mais emblemática reforma no reinado josefino. Em 1772, na era do iluminismo, Sebastião José de Carvalho e Melo (Marquês de Pombal) refunda pedagógica e economicamente a UC. Dessa refundação, resultou a adoção da partida dobrada na contabilidade da UC. O objetivo era racionalizar (ver Chua, 1986, p. 623) e tornar mais eficiente o controlo à distância (ver Latour, 2000), conforme mostramos através de um estudo de caso exploratório ao Arquivo da Universidade de Coimbra (doravante AUC). Neste estudo, contextualizamos à luz do poder-conhecimento de Foucault como estava organizada a contabilidade e como prestaram as contas no período da pré e pós reforma, aferindo sobre a razão da implementação da partida dobrada e sobre o impacto da reforma pombalina.

Suggested Citation

  • Ferreira, Liliana Emanuela Alves, 2023. "A mudança na contabilidade da Universidade de Coimbra (1772) no tempo das reformas ilustradas [The change in accounting at the University of Coimbra (1772) during the illustrated reforms]," De Computis, Universidad Pablo de Olavide, vol. 20(1), pages 153-192.
    • Handle: RePEc:dec:articl:2023:20:1:153-192
    DOI: http://dx.doi.org/10.26784/issn.1886-1881.20.1.8226
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