FRAGMENTS OF ACCOUNTING BRAZILIAN
THOUGHT: HISTORICAL BACKGROUND FROM
COLONY TO EMPIRE.
Authors:
Claudia Lima Felix
State University of Rio de Janeiro
Danielle Oliveira
Petrobras
Lino Martins da Silva
State University of Rio de Janeiro
Renato Trisciuzzi
Veiga de Almeida University
Abstract
This research is to identify the historical context the emergence of accounting in Brazil
mainly in the period of the Colony to Empire. Examining the historical events related to the
evolution of Brazil identifies the key facts that gave rise to the Brazilian accounting history
and how it may have influenced the current accounting. This study was adopted the
bibliographic research for analysis of the evolution of accounting knowledge, which showed
that in each historical period, the need for information generated by accounting has always
been intertwined with the various political and economic cycles as a result can be seen that
the equity concepts was being adapted in the course of time, the needs of stakeholders. The
evidences in this research inevitably lead to the construction of the theory of accounting
Brazilian thought nowadays. These reflections in Brazil turn the neo-patrimonial doctrine
that is theory of accounting by Sá.
Keywords: accounting history; brazilian accounting; brazilian history; accounting
professional.
2
Introduction
The objective of this research is to identify the historical context the emergence of
accounting in Brazil mainly in the period of the Colony to Empire (1500 to 1800) in order to
examine the fragments related to the development of Accounting Science in Brazil. As a
result, we intend to reveal the major historical events led to economic history and Brazilian
accounting today.
The reason for choosing such a long period stems from the great lack of studies
focused on historical aspects and phases and aims to contribute to specific means of
understanding the political and economic cycles of the past to motivate the academic debate
on the accounting practices used in each cycle of the economical and political past, as it is
believed that this way will enable the improvement of Science Accounting.
The historical understanding of the past is a relevant factor to stimulate the
understanding of this. Checking all the achievements and failure that have occurred over time
to find out how we should be prepared for the future. Moreover, important to recognize that
the current assessment that the society makes any Professional Field arises from actions or
omissions of the past.
The limitation of the research can be seen that refers to a very long period which
would certainly preclude any analysis of focus. This was a rather reflected by the authors as
one of the secondary objectives of this paper was to study the major economic cycles and
political developments in Brazil to allow their details in future research. Thus, this study does
not address the influence of accounting in the economy and in politics.
Methodology
This research can be considered exploratory in view of the few studies focused on the
theme, especially for the little amount of existing research in the academic area.
It can also be considered a descriptive research, at last, for Collis and Hussey (2005),
"[...] this type of research describes the behavior of phenomena. It is used to identify and
obtain information about characteristics of a specific problem or issue, "and even goes beyond
the exploratory" because it evaluates and describes the characteristics of the relevant issues."
3
The method adopted in this study was the bibliographic research, defined by Vergara
(2004, p.48) as "the systematic study developed based on material published in books,
magazines, newspapers, electronic networks, so that, the material accessible to the public in
general. "
General aspects
The history of accounting is directly related to the creation of the modern state as a
result of several events that marked the civilization such as the expansion of markets, the
traffic in spices, mining, and in this sense, is associated with the history of commercial
enterprises born of the desire for independence and domination, profit taking to change the
style of economic and social life.
In turn, at first, the history of accounting in Brazil is directly related to the events in
Italy during the Renaissance when Luca Paciolli published his maxims works in Venice that
are the "Summa de Arithmetica Geometria et Proportione Proportionalita" (from that
Tratactus particularis Computer et Scripturis is one of the chapters) and La Divina
Proportione. (Silva, 1970, p. 21)
Despite the Paccioli works, historical analysis reveals that in Portugal are found few
references to bookkeeping in the seventeenth and eighteenth centuries whose authors were
concerned only with rules adjective consecrating the evidential weight of bookkeeping few
references.
Pre colonial period
For Klein (1954, p. 47) can be found in Brazil several clues that reveal the existence of
a pre-historical accounting with the Indians holding some sort of control of economic assets.
The same theme was also the object of exposure Antes-Histórias of Prehistory held in 2004 at
the Centro Cultural Banco do Brasil in Rio de Janeiro, where archaeological discoveries have
been shown, pictures of cave paintings1 found in the Parque Nacional da Serra da Capivara in
São Raimundo Nonato, Piaui, which prove the existence of a controlling equity among
peoples who inhabited these lands for thousands of years ago.
4
Turn, Sá (2008) conducted studies on paintings discovered in caves in Montalvânia in
Minas Gerais and memorable search for the Brazilian Federal Accounting Council shows that
the accounting can be considered as the first manifestation of explicit rational man, the only
passage emotional pictorial (art) for evidence organized mnemonic (account), and Brazil has
abundant and clear evidence of such practice.
In pre-colonial period were established concessions for the exploitation of timber
known as Brazil-wood2 under contract where the explorer was obliged to refer the fifth part of
the proceeds (the fifth) from the sale of timber and the Portuguese government should erect
fortifications to protect the coast.
During this period accounting and accounting control was limited to the record of
what was paid to Portugal. Simonsen (1969, p. 63) provides an example of bookkeeping of
these transactions, a shipment of 10,000 quintais, maximum allowed in the contract, when the
Brazil-wood was leased for 21 contos de réis:
Table 1 - Sample record of the result of exploitation of Brazil-wood
Gross Revenue
To be deducted:
- Cost in Brazil
- Cost of transport to Portugal
- Paid to Royal Treasury
Balance
Source: Simonsen (1969).
40 contos
10 contos
3 contos
21 contos
34 contos
6 contos
The need for farm land in Brazil Cologne led D. João III, King of Portugal, to be
installed in 1534, the system of "Capitanias Hereditárias”, which consisted of the division of the
colony at captaincy given to grantees (usually members of the petty bourgeoisie Portuguese).
They would be responsible for settlement and colonization of the territory of the provinces,
should "govern as he governs a province and not to operate as a farm" (Amed and Negreiros,
2000).
However, "those who superintended and exacted tributes were not grantees of the
captaincy, but special servants of the Crown (tenant) and his staff (accountants, foremen and
warehouse)" (Amed and Negreiros. 2000). Each warehouse was in front of a keeper, who was
assisted by a treasurer, a clerk and when needed helpers.
5
Throughout the process of colonization is evident that the colony was organized as an
integral and highly dependent on the metropolis in what was called colonial pact in which the
monarchical power of Portugal had a monopoly on all transactions.
The monarchical power, to prevent any autonomous development of the Brazilian
land, closes its borders, makes it mandatory for the naturalness of the Portuguese
officials, monopolize trade and denied permission to land in their new factory,
printing press, the press and academia, thus the colony in such close dependence of
the Metropolis, which she finally, in a sense, it integrates - with its nobility, the
clergy and the group of bureaucrats and scholars all of it formed in the metropolis the small and mighty Portugal (Leite, 2002).
For the development of agriculture in Brazil has been necessary to implement a public
and a structure that housed these clerks. Nobody would be willing to come to Portugal if these
positions were not very well paid. Thus, much of the money collected through taxes is reversed
in spending for the establishment of administrative structures, including buildings and cities.
The control model in accounting period used for calculating the result with the
exploitation of Brazil wood, has ties with the income statement widely adopted today.
Colonial period
In 1549 he was installed in Bahia the general system of government and the first
Governor General Tomé de Souza was appointed by King D. João III:
I do know the King to you Thomas de Souza, a gentleman of my house that I saw as my
service to God and he kept the captaincy and Nobrega and villages in the lands of
Brazil and give order and manner in which better and more safely if they can
populating eixalçamento go to our holy faith and the profit of my kingdoms and
lordships and the natives of them, now commanded to send in such lands to make a
fort and settlement in towns big and strong and administer justice and profit in the
things that fulfill my services and business of my farm and the good of the party.
(Simonsen, 1969, p. 87).
Venosa (1951, p.19) in his research, he discovered that the first accountant officially in
Brazil, was Gaspar Lamego. He was Accountant to the Royal Household and came as
Accountant General of the Lands of Brazil, the team's first governor-general, Tomé de Souza.
The Portuguese government with the aim of introducing taxes on the colony established
a requirement for accountability by Captain King, informing the movement of expenses and
revenues through balance sheets, called letters of discharge. So the Captain was obliged to
6
proceed immediately to record their transactions with a view to accountability and knowledge
of financial flow, the main interest of the Court in order to maintain their privileges.
This procedure refers to the procedures for reporting these days, with the preparation of
Income Statement and Cash Flows.
As the providers of the provinces should have in order the records of income and
expenditure of the provinces, also the plantation (as they were called the owners of large
plantations of sugar) kept records of their accounts, as shown by the ledger of Antonio Gomes
Ferrão Castelo Branco and Colonel Francisco Xavier da Costa Aguiar.
About the organization in the mills, the work of Antonil3 offers some considerations:
Being a plantation owner, he title, to which many aspire, because it brings, being
served, obeyed and respected by many. And if it is, what should be the man of
leather, and government, and it may be assumed to be in Brazil the plantation, as if
estimão securities proportionately among the nobles of the kingdom. Because there
are plantations in Bahia, which give the Lord four thousand loaves of sugar, and
others less, with canna required to mill, as any other, which is freely nelle Moe: and
some parts more than half (Simons, 1969, p. 105).
Conseza, 2001, apud Algranti 1997 notes that in the books of a few planters, contained
notes of business, merged the personal notes and day-to-day farm, such as purchase, sale or
exchange of products, or records of births, baptisms, deaths, debts, loans made, what seemed to
be a type of accounting typically peculiar to the lords of the period: the books were "a kind of
protocol writing, in which the head of the house runs itself the information it deems important,
especially for the control of their finances."
At the end of the seventeenth century, the sugar marketing enters into serious crisis due
to international competition. Portugal decides to search more intensely for precious metals and
stones, through Bandeirantes Paulistas, who finally found gold in Minas Gerais. As always
occurred in the discovery or occupation in the lands so the state imposed a tax organization
around the exploration of ore create records for the fifth collection which focused on the gold
found.
Personnel records consisted of a Director (Representative of Contractor), a loyal
(representative of the Royal Treasury), an accountant and two or four soldiers. The
buildings consisted of the "home of record" in the homes of the faithful and
administrator in the barracks of soldiers, cowboys on a ranch for taxpayers and a
corral for the animals. The road was closed by a gate with a padlock. The
equipment was minimal: the account books, safes, scales with weights, measures for
volumes, weapons and household utensils (Memory Internal Revenue Service:
Records, emphasis added).
7
In studies of colonial times always appears as a remarkable fact the death of D. João V4
took over as the new king of Portugal, D. José I who named Sebastião José de Carvalho,
Marquis of Pombal as his chief advisor, starting since then, several reforms cultural, and
economic policies whose objective was, through the colony to establish a balance in economic
relations between Portugal and England.
Some of the major changes made by Pombal in the colony of Brazil: tax reform, through
the establishment of Pour (collection of a compulsory minimum annual quota of precious
metal), the transfer of Colony Capital, from Bahia to Rio de Janeiro in 1763, the creation of
Trading Companies, which had the monopoly of navigation and the slave trade, the Jesuits were
expelled, the education reform.
Among the changes introduced by Pombal, is to emphasize education reform that gave a
significant contribution to the accounting area, since under the new conception of teaching, the
student should have knowledge of trade. Thus was instituted the "Class of Trade", in Lisbon.
According to Leite (2002), the creation of this course was intended to redress the lack of
existing technical training these professionals, when compared with other marketers of major
European countries.
The chronicle records the time of the inferiority of Portuguese traders before their
competitors or partners, English and French. Tangible shows that weakness was the
practice of hiring aliens for accounting and administrative functions of commercial
enterprises. (Leite, 2002 p.21).
The creation of the School of Commerce in Portugal, had a direct impact on economic
and social issues of this country, because, as the Portuguese traders have become real men-ofbusiness, they were primarily responsible for expanding economic activity and qualitative
improvement of social conditions in Portugal, where they can be verified through a series of
factors such as "[...] the expansion of profits in the formation of thriving businesses, the
emergence of robust fortunes - all facilitating the rehabilitation and economic Financial
Portugal, upward social mobility." (Leite, 2002, p. 22)
Studying the characterization of the class of trade Rodrigues at all (2006) shows that the
Permit was for approval of the Statutes of the School of Commerce, on May 19, 1759, who was
born legally the first school of commerce and accounting, which was simultaneously the first
technical school established in Portugal.
8
According to Silva (1970, p. 49) of the many acts enacted in the reign of D. José of
interest to the history of accounting, it is worth mentioning first the Royal Decree of September
30, 1755 that created the Board of Trade that was already in need of business education, as
follows:
“For the lack of collection of books, a reduction of money measures and weights, to
exchange intelligence, and more parts that are a perfect dealer, has been of great
detriment to the commerce of these kingdoms, should be established by the Board a
School of Commerce”
At that time the economy in Brazil was limited to agriculture and the extraction of
mineral wealth and concern for the conversion of such proceeds solely for Portugal. There
was even concern that the colony of Portugal to develop its economy independently. The
concern of Pombal had never been to the internal disintegration, but with the external threat,
for it stimulated manufacturing in the colony. But not everyone thought so. With the example
set by the 13 rebellious colonies to the North of the Americas, when England lost its portion
of English America, many have worried about everything that could pose a threat to Brazilian
independence.
A report by the viceroy, Marquis de Lavradio on existing looms in factories and farms,
with which manufactured clothing for the family and slaves, shows concern for the industrial
growth in the colony, which could make them independent of colonial European products.
"Some people made up of as bad people, in a country so extensive, becoming independent, it
was too risky to be able someday to work for greater consequence [...]". (Maxwell, 1985, p.
86).
Imperial period
The historical facts show that the development of accounting has always been closely
related to the development of the economy and this in turn depends on the choices of a
political nature. However, throughout the period under review can be seen that the accounting
advances was shy.
The development of accounting is related to economic development, thereby
hampered economic development in Brazil for many years, and did not stimulate the
development of accounting and accounting professional. (Oliveira, 2006, p.41)
9
This fact is well characterized with the Royal family when King D. João VI, among
the first acts, created the Royal Treasury and established the Council of Finance through the
decree of June 28, 1808 with the aim of centralizing all business pertaining to the collection,
distribution and administration of the Public Treasury.
This permit Standards established in Title II regulatory method of bookkeeping and
accounting standards, as follows:
TITLE II
The Method of Bookkeeping And Accounting of the Treasury 5
I. For the Method of bookkeeping, formulas and accounting of my Royal Treasury
not be arbitrary and subject to the mindset of each of the general counters, I'm
suited for that create Treasury: bookkeeping command that is the market by
departures folded, as the only United Nations then by more civilized, so by its
brevity for the management of large sum as being the clearest, and that place gives
less errors and subterfuge, where to hide the fraud and malice of the perpetrators.
II. So there will be in each of Accounting general a Diary, a Book Master, and a
Memorial or draft, plus an auxiliary or Book of Current Accounts for each of the
stations income Storage, Receiving, Treasury, or Contracts Administration of my
Real Farm. And this without delay to see if, as soon as you need, the account status
of each debtor or exactor rents of my Crown and public funds.
III. I order that these books bookkeeping are unchanged, and that she was unable to
augment or diminish any, without letting me know, by consulting the President,
there is a need to reduce or add your number.
Important to note that even then, the document included the segregation method of
bookkeeping that the lesson Viana (1962) corresponds to the set of notes and records that,
with forms and serve different purposes to record the phenomena of management indicating
yet so rudimentary, a reference to accounting as a science that studies the movement of assets
of the entity at the time called "my real estate".
These records are the precursors of the accounting entries in Diary and ledger books
used as a basis for assessing the performance of organizations today.
Therefore, the decree of June 28, 1808 Public Accounts gave a different feature,
introducing the double entry method and setting regulatory standards in the bookkeeping
accounts of the Royal Treasury, helping the body to adapt to new functional requirements.
Thus a new situation is started from 1808 with the arrival of the Portuguese Royal
family, when starting a new dawn for the accounting and the profession in Brazil with the
following main events in economic history and Brazilian politics:
10
a) Opening of the ports to friendly nations and granting of the Permit of freedom for
the establishment of factories in the colony (then banned) representing an incentive
for the development of the country;
b) The establishment of the Treasury or the Royal Treasury and Public undoubtedly a
major milestone for the consolidation of Brazilian accounting system.
c) To support all the development needed in the colony, later that same year he
established the chair of economics, beginning the spread of classes of trade
throughout the country act as follows:
Decree of February 23, 1808 6
Creates in Rio de Janeiro a chair of Economic Science.
Being absolutely necessary to study the Economic Science at this juncture that the Brazil
affords the best occasion to put into practice many of its principles, so that my vassals being
better instructed therein, I may serve with more advantage and I appear that José da Silva
Lisboa, Member and Secretary of the Bureau of Inspection of Agriculture and Commerce of
the City of Bahia, has given every evidence of being very skilful daquella for teaching science
without which you walk blindly and with very slow steps, and sometimes opposites in matters
of government, you do mercy of property and regency of a Chair and Lecture Public, which
by this same decree am served creates in Rio de Janeiro, with a salary of $ 400 000 to go
exercise, keeping the wages of the two places that until now in Bahia. The Boards of Finance
of the captaincy and other have to do fairly well understood and run, California February 23,
1808.
With the entry of the Prince Regent Lord.
d) By a Royal Edict of August 12, 1817, authorizing the formation of joint stock
companies for the exploitation of gold mines and laying down laws, they should be
applied as a measure to combat the decline of mining
In spite of the advances represented by the coming of the royal family to Brazil, it
appears that the economic structure remains unchanged Brazil as a country farmer, supplier of
agricultural products and raw materials for the industrialization of Europe and importing the
manufactured products. At that time coffee farmer earns status in the economy. The social
structure also remains the same, formed by large landowners, free men without property and a
large contingent of slaves.
The situation remained so until 1850 when, from the first industrial boom that
occurred in the second half of the nineteenth century, it developed the first Brazilian
Commercial Code, by Act No. 556 of June 25, 1850, sanctioned by the Emperor D. Pedro II.
That code was a strong element to the development of accounting and professional accounting
in Brazil. Not to standardize accounting procedures, but by instituting mandatory
bookkeeping and the books required for this purpose and the preparation of an annual Balance
11
Sheet. However, the signing of this balance is broken down in Art. 10 of the Code as the
responsibility of the Merchant. Were in turn considered an auxiliary of the trade: the brokers,
agents, auctions, the overseers, the bookkeepers and clerks, warehousemen, and
administrators of storage facilities, the commissioners of transportation. Thus, the
professional in charge of accounting (book-keepers and clerks) were treated as auxiliary trade
(or agents).
Before commencing their activities, the auxiliary trade should receive from their
employers in writing that an appointment should be recorded in the Commercial Court whose
representation was determined in Article 77 of the Commercial Code to establish that "made
in books of any trading house by bookkeepers or clerks in charge of bookkeeping and
accounting have the same effect as if they were carried by their principals”.7
With regard to professional liability so the Code expressed the sentiment of the time:
Article 78 - Officers of the trade aforesaid principals are responsible for any damage
they cause for malpractice, culpable negligence, or lack of accurate and faithful
execution of their orders and instructions, competing against them until the criminal
action in the event of malpractice.
From the establishment of compulsory for all merchants, and even the bookkeeping and
the preparation of the annual statement of Balance Sheet, the use of accounting spreads also in
the private sector. Maintain an accounting ceases to be individual choice of the trader and
becomes a legal obligation.
With the Commercial Code there was a recovery in the labor market being possible that
ten years after his expedition has not seen ads for jobs for clerks perform bookkeeping. Thus the
clerks were dissociated from the bookkeeping functions which are now offered for people with
expertise as can be seen in ads copied below:
Bookkeepers. They need one that is enabled on double entry and correspondence, to
a good home city of Santos, who find themselves in such a circumstance could go to
the Pedreira da Candelária street n.17th "(Jornal do Commercio, January 15,
1860a).
Bookkeeper. A person with the necessary qualifications and practices of
bookkeeping for any of System known and may notarial instrument in the national
language, French or English, has a few hours and is offered to those who need their
loan, they will say in a letter enclosed in this office with the initials JS (Jornal do
Commercio, March 27, 1860b)
12
Historical fact relevant was the founding in 1869, the Association of the Bookkeepers,
an important source of irradiation of economic thought at the time. In 1870, this Association
was officially recognized by the Imperial Decree No. 4475, becoming the bookkeeper one of
the first regulated professions in Brazil on 01/31/1874 and launched the first issue of the
Journal of the Association of Bookkeepers :
Taking advantage of the small tasks of our time that is available, we undertook this
work if we were to be guided by the dictates of conscience, it was certain
discouragement, because she is the first to show us the lack of qualifications for this
task.
The desire, however, to study and to fill the critical first part, so forgetful of our
work week, and conviction of real use to all Members of this Association helpful:
Encourage us at this juncture (Journal of the Association of the Bookkeeper –
01/31/1874, n.1).
This is, without doubt, an act that reflects the desire and goal of giving knowledge to
society on matters relating to accounting.
Emphasis on Equity - the evolution of political and economic cycles and the
generation of accounting information
This research seeks to reveal the historical evolution of accounting in Brazil and the
need for information throughout the colonial and imperial period resulting in the realization
that the past accounting has emerged as the imperative need to create a set of practical
processes for:
•
To supply the memory of the merchants;
•
The need to faithfully reproduce the quantities and values of goods on credit; and
•
To measure of equity.
Historical studies of the evolution of accounting thought reveals that the accounting
was the first science to awaken the human mind to the use of reason about the processes of
life in common and also on the use of material resources competent to meet the needs
relevant, especially after the adoption of the coins as a tool to facilitate business operations. In
primitive societies was characterized by a rudimentary form of its processes which reflect the
actual organization of these societies, whose foundation was composed of the following
13
elements: Working arrangements; Perfection of the instruments of labor; Production methods;
Distribution of goods; and Property regime.
The analysis of the knowledge book showed that in each historical period, the need for
information generated by accounting has always been intertwined with the various political
and economic cycles as a result can be seen that the science of wealth was being adapted to
overtime, the needs of its direct or indirect users. However, this evolution has always been
limited by the lack of technological resources that, today, produce positive results especially
with regard to the speed with which such information is obtained by its users.
Due to this historical process can draw Table 2 the evolution of information needs,
technological possibilities and the response which the accounting system produced.
Table 2 - Evolution of Accounting in Brazil according to political cycles and economic.
Phase
Old phase
Historical
period
1500 a 1530
1530 a 1550
1551 a 1700
Modern
phase
1700 a 1800
Political cycles
Bussiness cycles
Arrival of the Portuguese
Pre-colonial period
Exploration of Brazil-wood
Indian slavery
(1530) colonizing expedition of
Martin Afonso de Souza
(1534) Start of hereditary captaincy
(1549) Installation of Governments
general.
(1580) Beginning of Spanish
domination.
(1640) End of Spanish domain
(1621) Foundation of Dutch West
India Company trading privileges
with in Africa and America.
(1642) Establishment of Overseas
Council and the councils of the
Conscience, Treasury, War, and
State.
1649 - Creation of the General
Company of Commerce of Brazil.
Departure of the first fleet to Brazil.
Crop of sugarcane
Crop of cotton and tobacco
Introduction of livestock
Black slavery
Pombal Reform.
Government Joanino
Rupture of the colonial pact
1800 a 1900
Source: Prepared by the authors
Response of accounting systems
(1516) Establishment of office of
Accountants General of the Code
Manuelino counties.
(1548) Organization of the house
of “contos” (treasury) and the
Customs Rules, 1548.
(1549)
Gaspar
Lamego
Appointed as the first counter of
the Royal House.
Major accounting controls
(1695) Discovery of gold mines
and Diamonds.
Accounts for activity centers and
cost control.
(1695) Controls on the basis of
the inventory tax on transactions
of slaves.
Contos house.
Class of trade
(1808) Opening ports
(1808) Establishment of the
Regal Treasury and National
Treasury
The oppression of taxation
(1808) Establishment of the
Bank of Brazil
(1850) Commercial Code - Use
of the labor market (Commercial
Code)
(1710) Imposition of the tax the
"fifth" on gold.
Double entry method
Mandatory survey of Balance
Sheet
14
The political and economic cycles mentioned above, when studied under a historic
accounting approach, reveal that the study of accounting had a strong influence on several
facts as described by Rocha (2004, p.19).
The “Old Phase” corresponds to the pre-scientific science books and is characterized
by a delay in the evolution of accounting characterized by a closed economy, with bases in
family activities and sites, with emphasis on craftsmanship and consequently the economic
burden was not taken as primordial, as the most important were the wars and conquests of
territory. The emergence of accounting follows the emergence of the Italian republics
(Venice, Genoa and Florence) that starts a slow process of development focused on
bookkeeping and trade relations but with concern over issues adjective with few references to
evidential weight of bookkeeping. These facts generated from the work of Luca Pacioli the
beginning of systematic accounting procedures.
And the “Modern Phase” is characterized by the beginning of experiments and studies
of the acts, facts and thoughts entailing remarkable economic progress of economic science
and, by consequence, the accounting with the creation in 1759, in Portugal, the class of trade
as cited in this research and studies Cerdon (1827) and Frederick Marchi (1867) who
developed the personalistic theory of accounts based on the principle of rights and obligations
that was later challenged by materialist theory of Fabio Besta (1880) Accounting for whom he
had object of study for the control and wealth of organizations.
Conclusion
By studying the various political and economic cycles is increasingly right the Klein´s
affirmative when he says:
"As the economy modernizes and firm, accounting accompanies, improving controls
and records of public and private economic goods".(Klein, 1954, p.157)
In Brazil, according to references already conducted in this study thought the Brazilian
accounting was effectively started from the arrival of the Portuguese royal family (1808) with
the opening of ports to nations and the breaking of the colonial pact which called for the
interference of the Portuguese Crown in all relations with other countries.
15
All the evidences in this research will inevitably lead to the construction of the theory
of accounting thought nowadays. Several academic papers which undoubtedly has had some
thoughts about the study of equity as an object of study for accounting science. These
reflections in Brazil emerges the neo-patrimonial doctrine that is stems from the general
knowledge theory of accounting by Prof. PhD. Antônio Lopes de Sá, born from the merger of
several other theories of his own, built from the 60’s of the twentieth century, and supported
primarily on the thesis of Vincenzo Masi (Italy), Francisco D'Auria (Brazil) and Jaime
Amorim Lopes (Portugal).8
The doctrine of Neo-patrimonial has the following basic assumptions:
•
Assumes that capital must meet the needs of a human enterprise so that it is
always effective and can grow continuously (this is called prosperity).
•
It recognizes that equity is always changing, in constant transformation.
•
From these basic truths of the neo-patrimonial accounting builds its first two
axioms: the axiom of the movement and transformation.
•
Admits that the capital does not move by itself, but under the action of external
forces to it.
The doctrinal questions look for that chain of thought in accounting, not only "what
happened" but also "the reason why it happened" the accounting facts. It assumes that: Every
movement of wealth implies changes and that is constant.
When dealing with this theory, Sá (2001) points out:
What generates the fact, as we perceive it and what surrounds it, gave rise to me the
design of three large groups of "logical relations" under which we must study the
phenomena in property, or being in the "Essentials" (Nature originates from the
fact), "Dimensions" (the essence of the trial) and "Environmental" (the agents of the
factors on the essence).
Studies can lead to other theories, however in all of them can be found three basic
approaches:
•
Giving the legal basis for accounting and for whom the balance is a statement of
rights and obligations – Legal essence.
•
Giving an economic foundation for accounting that is represented by two trends:
16
o 1st. Trend - The balance has as main goal to be aware of the true situation of
the company. (Anglo-Saxon School)
o 2nd. Trend - The Balance Sheet as an essential tool for the determination, study
and interpretation of balance sheets (Italian School).
•
Giving a technical meaning and instrumental for accounting according to the
balance is a compilation of accounts, the final synthesis of accounting.
More recently we find the so-called multidimensional theory of Yuji Ijiri which was
studied by Rocha (2000) showing that, while it continuist, Ijiri worries to know when was the
moment of simple data logging in "unigrafia" accounting has to double entry, or "digraph",
later to justify their movement to the multiple entry also indicates the existence of several
other works that have emerged in the 60s and 70s of last century and among the highlights of
Matessich whose thinking has been evolving as he himself confesses in the preface to his
book "Accounting Methods and Analytical … : many changes have occurred in my own
thinking".
In the wake of these developments it appears that the pursuit of goals in accounting
matters gave way in the late 50’s and mainly in the 60’s of last century, a new way of thinking
that guided accounting normative content of financial statements for meet the needs of
different users interested in it, assuming it is a suitable instrument for making decisions.
This new direction begins to gestate, according Hendricksen and Breda (1999), in
recent years of the 20’s and early 30’s, in which the most important changes of thought
accounting was the modification of the goal of presenting accounting information the
management and creditors to provide financial information to investors and shareholders as
well as the mandatory audit opinions.
The American Accounting Association (AAA) had an important role in moving
towards the paradigm of utility, with its periodic reviews of the state of accounting theory
and, in particular, "A Statement of Basic Accounting Theory", which sets accounting as "the
process of identifying, measuring and communicating economic information that allows
informed judgments and decisions to its users." Within this perspective, the objectives of
accounting are, for the AAA, in providing information for a variety of purposes, including
making decisions regarding the use of limited resources, the effective direction and control of
17
human and material resources of the company or the identification of crucial areas of
decision.
On the other hand in a study on the impact of international accounting standards under
the Public Accounting Torrecilas apud Tua (2003) indicates the main consequences that lead
to acceptance of the paradigm of the usefulness of accounting information, as:
•
The gradual broadening of the concept of user account information;
•
The search and discussion of objectives and requirements of financial reporting;
•
Its incidence in the amount of information provided by the company;
•
His influence in the evolution of epistemology accounting, and
•
Finally, its focus on the development of empirical research in the discipline.
Thus, modern accounting emphasizes the structuring of the information system for
users since it has a responsibility to capture, process, store and distribute the financial
information that is vital for correct decision making and social control, when applied the
public sector.
Notes
1.
Rock paintings are the name given to designs in the stone of primitive peoples.
2.
The name of that wood came the name of our country, which was changed to Terra de
Santa Cruz to Brazil, a Jesuit priest taking the time to exclaim: "Shame on the greed of
man, by concerns of trafficking, replace the wood of the cross, red with the real blood of
Christ, by another timber, similar only in color. " (Simonsen, 1969, p. 63)
3.
André João Antonil was the codename of the Jesuit priest, who wrote books describing
the economic activities in the country.
4.
D. João V was one of the greatest reign (1706 to 1750) who was known for ostentation
and luxury, coming from the exploitation of gold from the main colony, Brazil.
5.
Original text at website http://www.planalto.gov.br/ccivil_03/revista/Rev_35/Alvara.htm.
Access on 01/20/2009.
6.
Original text at http://www.planalto.gov.br/ccivil_03/revista/Rev_21/dim23021808.htm .
Access on 03/25/2010.
18
7.
Article 77 of the Commercial Code at http://edutec.net/Leis/Gerais/cc.htm. Access on
03/26/2010.
8.
Definition of Neo-Patrimonial at http://pt.wikipedia.org/wiki/Neopatrimonialismo.
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Acknowledgment: The authors are grateful to many colleagues for their advice and assistance in
undertaking this study.
Addresses for correspondence: Claudia Lima Felix, State University of Rio de Janeiro, Brazil. Email:[email protected]; Danielle Oliveira, Petrobras, Rio de Janeiro, Brazil. Email:[email protected]; Lino Martins da Silva, State University of Rio de Janeiro, Brazil.
E-mail:[email protected]; Renato Trisciuzzi, Veiga de Almeida University, Rio de Janeiro,
Brazil. E-mail:[email protected].