Evolução do ensino da contabilidade no Brasiluma análise histórica

Resumo

The historical research allows to identify, to rescue and to analyze relevant landmarks of the evolution of the society, in the world and Brazil. An important landmark is the impact of the economic, social and politic occurrences on education, therefore such changes demand most prepared professionals. In function of the displayed one, this work presents the result of research carried through in the areas of Accounting and Economy, on the evolution of the Accounting Education in Brazil, and the impact that some economic, social and politic events had on this evolution. This is a historical, documentary, bibliographical and descriptive research. It was analyzed the nationwide legislation on commercial and Accounting Education in Brazil, from the nineteenth century until the current days. Relevant occurrences in the national scene from the arrival of the Real Family in 1808 had been identified, and the effect that this fact and others that had occurred had on the regulation of the Accounting education in Brazil. The gotten results had allowed to identify as some economic, social and politic occurrences had affected the Accounting education, and the form as the analyzed legislation evolved until the current days.

Ficha do documento

Tipo

Artigo científico

Ano

2007

Instituição

Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

DOI

10.1590/S1519-70772007000300003

Identificador

oai:repositorio.fgv.br:10438/21459

Temas

Educação

Palavras-chave

Accounting educationHistorical evolutionCommercial educationTechnician and professional educationAccounting historyEnsino da contabilidadeEvolução históricaEnsino comercialEnsino técnico e profissionalizanteHistória da contabilidadeFinançasContabilidade - Estudo e ensinoContabilidade - História