The roots of budgetary and fi nancial accounting in Brazil

Resumo

This article presents evidence of Italian influences on the Brazilian Public Sector Accounting in the early twentieth century, using the analytically structured history approach and the institutional theory. The study presents the institutional work developed by accountant Carlos de Carvalho in employing a new accounting methodology at the time. The article proposes a new perspective on the literature on the history of accounting in Brazil, suggesting that the emergence of budgetary and financial accounting was due to the innovation of local practices in a municipality of the state of Sao Paulo, and then expanded to the entire state, influenced by the Italian legal doctrine. Therefore, the use of dual accounting in Brazil during the early twentieth century was first disseminated in practice and transformed into legislation afterward. The Italian roots that influenced this movement are present in the current model, which is being reviewed by the current process of convergence to international IPSAS standards.

Ficha do documento

Tipo

Artigo científico

Ano

2020

Instituição

Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas (FGV EBAPE)

Fonte

Revista de Administração Pública

Idioma

Português

Acesso

Não informado

DOI

10.1590/0034-761220180155

Identificador

oai:ojs.periodicos.fgv.br:article/80969

Licença

https://creativecommons.org/licenses/by/4.0

Temas

Gestão Pública

Palavras-chave

historia de la contabilidadinfl uencia italianacontabilidad dualcontabilidad pública.história da contabilidadecontabilidade dualcontabilidade pública.