1. A short story of an accounting school: the Lisbon School of Commerce (1759).
- Author
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Gonçalves, Miguel
- Subjects
ACCOUNTING ,SCHOOLS ,ENVIRONMENTAL policy ,BIODIESEL fuels - Abstract
Purpose: Public and official teaching of accounting was born in Portugal, in 1759, with the creation of the Lisbon School of Commerce, by the Marquis of Pombal, during the reign of D. José I. In this sense, Portugal was the first country to make the teaching of accounting official. This study aims to publicize this notable educational institution of proven importance for the history of the accounting profession. In addition to documenting new data about the Lisbon School of Commerce, the paper aims to present the state of the art of the school, an educational establishment that mandatory and statutorily taught accounting using the double-entry bookkeeping method. Results: The text thus offers, as main results, (1) a trip to the exciting Portuguese 18th century, (2) a reflection on the political, economic and social contextualization of the school and, above all, (3) a list of the school's main features. It is expected that professionals will increase their knowledge about the history of the accounting profession, as well as become better documented about the historical process of professionalization of the Portuguese first accountants. Methodology: To reveal several unpublished episodes in the literature that add new information to knowledge, this work, in methodological terms, benefited from primary handwritten documentation obtained from more than a dozen national libraries and archives. Originality: The study contributes to the advancement of accounting knowledge with the systematization of several new (original) data about the Lisbon School of Commerce, of which we highlight the unprecedented presentation of a photograph relating to the school's first place of operation. [ABSTRACT FROM AUTHOR]
- Published
- 2024
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