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Copyright of REUNIR: Revista de Administração, Contabilidade e Sustentabilidade is the property of REUNIR - Revista de Administracao, Contabilidade e Sustentabilidade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this article is to analyze the production and reception of the Reise in Brasilien, a report written by Johann von Spix and Carl Friedrich von Martius after their trip to Brazil between 1817 and 1820. It will be shown that the construction of such a report obeys a series of variables that enable the travelers to write a scientific product and, at the same time, to comply with the state requirements that underpinned the voyage of exploration. The article shows that the Reise in Brasilien is a "final product", a text based on travel experiences, but modified and optimized after the travelers return from the trip. These activities construct an ideal image of science linked to the standards and criteria of their time. The existence of a public readership, the dissemination of the first reports and letters sent to and from Brazil, the public circulation of the research in the society of the Bavarian Academy of Sciences, and the time needed for writing are decisively involved in this process. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this study is to provide a general narrative of the accounting practices of the company Boris Frères & Co. Ltd., popularly known as "Casa Boris," which played an important role in the trade practices in Brazil's history in the late 19th century. To accomplish this objective, the authors reviewed and summarized the company's account books, accounting records, and other documents from 1882 to 1896, focusing on the usefulness of the accounting practices adopted and identifying the economic and legal factors that influenced its accounting system at the time. The findings constitute important records of Brazil's accounting history in the 19th century and provide evidence concerning the levels of development and adequacy of the accounting practices adopted by Brazilian commercial firms in the period. JEL Classifications: F13; M10; N00; N76. [ABSTRACT FROM AUTHOR]

This study is a descriptive, qualitative and quantitative research, in the modality of systematic review in databases, having as a descriptor working capital. Data were characterized by the frequency in each area of knowledge. The survey was conducted in the most important accounting journals published in Brazil. Of the 21 journals that presented research in working capital, 36 surveys were collected and 34 of them were used for analysis. The research aimed to identify the way companies financed their working capital needs. The results showed that most of the studied companies financed their working capital with short-term third-party capital. [ABSTRACT FROM AUTHOR]

This paper presents the application of the double-entry bookkeeping method, taught to students at the Aula do Comércio (School of Commerce), established in Lisbon in 1759. The aim in this research is to identify the differences and similarities between accounting practiced today and double-entry bookkeeping taught at the School of Commerce in 1765. The main bibliographic base used is the manuscript dictated through the first lens (teacher) of the School, João Henrique de Souza. The historical documentary research method was applied. The main documentary source, the abovementioned manuscript, is primary. The theme is important as it addresses the beginnings of Portuguese-Brazilian accounting education. It should be highlighted that the bookkeeping method at that time - double-entry - contains both differences and similarities with the procedures adopted today to recognize similar operations. Analyzing the text and presenting different examples transcribed from the manuscript, the paper addresses the bookkeeping of the registers used at that time (daybook, journal and ledger), the accounts used in trade and industrial activities and the method to verify the balance of the transactions that took place in that period. Finally, it is observed that many of the forms and concepts to do bookkeeping are similar to current practices. [ABSTRACT FROM AUTHOR]

In different parts of the world, efforts have been made to find legitimacy and identity for controllership. In this context, the following research question emerges: What is the identity of controllership in Brazil? To answer this question, this research is based on studies of legitimacy and aims to identify and analyze the sociopolitical (Zimmerman & Zeitz, 2002; Aldrich, 1999) and cognitive legitimacy (Scott, 2001; Zimmerman & Zeitz, 2002) of controllership in Brazil. To achieve the proposed goal for sociopolitical legitimacy, we examine documents, rules, and resolutions of official and professional representative bodies. To analyze cognitive legitimacy, we investigate publications in major accounting journals, materials presented conferences and seminars, descriptions of courses on controllership, books, and manuals. The results show that controllership in Brazil has sociopolitical legitimacy. It has its own bodies and rules, but it must improve its organization and development levels, as has occurred in the United States and Germany. Cognitive legitimacy increases in books and manuals, and courses on controllership are present in most accounting programs. There are opportunities for improvement, mainly for journal publications. [ABSTRACT FROM AUTHOR]