The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System

The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914. After the Proclamation of the Republic was announced in 1889, the government started to expand its administrative bod...

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Veröffentlicht in:	Revista Contabilidade & Finanças 2014-12, Vol.25 (spe), p.321-333
Hauptverfasser:	Adde, Tiago Villac, de Iudícibus, Sérgio, Filho, Álvaro Augusto Ricardino, Martins, Eliseu
Format:	Artikel
Sprache:	eng
Schlagworte:	20th century Accounting Accounting systems Bookkeeping Coffee industry Comissão das Partidas Dobradas Committees Contabilidade pública Economic development Escrituração por partidas dobradas Historical analysis History Public accountants Public sector Source materials Studies
Online-Zugang:	Volltext
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