The role of the state in the development of accounting in the Portuguese- Brazilian empire, 1750-1822 (Record no. 156474)
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| 000 -LEADER | |
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| fixed length control field | 01893nam a22002297a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210408143317.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210408b ||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MSU |
| Transcribing agency | MSU |
| Description conventions | rda |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Rodrigues, Lucia Lima |
| Relator term | author |
| 245 14 - TITLE STATEMENT | |
| Title | The role of the state in the development of accounting in the Portuguese- Brazilian empire, 1750-1822 |
| Statement of responsibility, etc. | Lucia Lima Rodrigues |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Oxfordshire: |
| Name of producer, publisher, distributor, manufacturer | Taylor and Francis, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2013 |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| Content type code | txt |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| Media type code | n |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| Carrier type code | nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Accounting History review |
| Volume/sequential designation | Volume 23, number 2, |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper explores the role of the state in the development of accounting in the Portuguese–Brazilian Empire (1750–1822) in the context of economic and political transformations. In this period, the interrelations of accounting and the state were central to understanding accounting change in Portugal and Brazil. Through control of accounting education, organization of the accounting occupation, rules of corporate governance and governmental accounting itself, governments adopted accounting technologies in an effort to shape and normalize decisions in order to achieve desirable objectives for the empire. This was particularly so during the reigns of D. José I and D. João VI: the former was responsible for initiatives to improve control over and connect the empire, including the spread of use of double-entry bookkeeping in the Portuguese metropolis; the latter was responsible for initiatives to achieve the same ends once the metropolis moved to Brazil. This paper uses primary and secondary sources to present and contrast those initiatives and the reasoning behind them |
| 650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting technologies |
| Geographic subdivision | Portuguese- Brazilian empire |
| 650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double entry bookkeeping |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sangster, Alan |
| Relator term | author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Serial Enumeration / chronology | Total Checkouts | Full call number | Date last seen | Copy number | Price effective from | Koha item type | Public note |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Main Library | Main Library | - Special Collections | 15/01/2014 | Vol. 23, no. 2 pages161-185 | HF5601 ACC | 08/04/2021 | SP17931 | 08/04/2021 | Journal Article | For in-house use only |