French Presence in Brazil in the Nineteenth Century: analysis of the accounting archives of Casa Boris’s in the period from 1872 to 1887

Detalhes bibliográficos
Autor(a) principal: Cosenza, José Paulo
Data de Publicação: 2014
Outros Autores: De Rocchi, Carlos Antonio, Ribeiro, Carlos Alberto Campello
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Brasileira de Gestão de Negócios (Online)
Texto Completo: https://rbgn.fecap.br/RBGN/article/view/1651
Resumo: Founded in Brazilian imperial period, CasaBoris had an important commercial role in theNortheast region of Brazil. Using a competitivebusiness structure, it linked the Ceará Province(branch) with France (headquarters), by importingmanufactured goods and exporting raw materials.In this paper, we studied the Journal and Ledgerof Casa Boris, particularly from 1872 to 1887.The study aimed to analyze the contents of theaccounting records contained in these books so asto report facts and points of historical interest tothe Brazilian Accounting. The main contributionof the research, in general, is associated with anattempt to understand the influence of political,economic, social and institutional settings onaccounting practices and vice-versa. Our findingsled to the conclusion that the bookkeeping ofCasa Boris was transparent to reveal the qualityof accounting control of commercial operationsundertaken by the firm and also shows thecoexistence of a incipient provincial market thatconcomitantly linked Brazil to Europe in thesecond period of Brazilian Monarchical Empire.
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spelling French Presence in Brazil in the Nineteenth Century: analysis of the accounting archives of Casa Boris’s in the period from 1872 to 1887La presencia francesa en Brasil en el siglo XIX: análisis de los archivos de contabilidad de Casa Boris en el periodo de 1872 a 1887Presença francesa no Brasil no século XIX: análise dos arquivos contábeis da Casa Boris no período de 1872 a 1887Accounting history. Accounting practices. Monarchical Brazil. Commercial law. French firms.Historia de la contabilidad. Actividad contable. Monarquía en Brasil. Derecho mercantil. Empresas francesas.História da contabilidade. Práticas contábeis. Brasil monárquico. Leis societárias. Empresas francesas.Founded in Brazilian imperial period, CasaBoris had an important commercial role in theNortheast region of Brazil. Using a competitivebusiness structure, it linked the Ceará Province(branch) with France (headquarters), by importingmanufactured goods and exporting raw materials.In this paper, we studied the Journal and Ledgerof Casa Boris, particularly from 1872 to 1887.The study aimed to analyze the contents of theaccounting records contained in these books so asto report facts and points of historical interest tothe Brazilian Accounting. The main contributionof the research, in general, is associated with anattempt to understand the influence of political,economic, social and institutional settings onaccounting practices and vice-versa. Our findingsled to the conclusion that the bookkeeping ofCasa Boris was transparent to reveal the qualityof accounting control of commercial operationsundertaken by the firm and also shows thecoexistence of a incipient provincial market thatconcomitantly linked Brazil to Europe in thesecond period of Brazilian Monarchical Empire.Fundada en el período imperial brasileño, CasaBoris tuvo papel comercial destacado en la regiónNordeste de Brasil. Utilizándose de una estructuraempresarial competitiva, ella unía la Provinciade Ceará (sucursal) con Francia (sede) mediantela importación de bienes manufacturados y laexportación de materias primas. En este trabajose han estudiado los libros Diario y Mayor de laCasa Boris, relativos al período 1872-1887. Elestudio tiene como objetivo analizar el contenidode los asientos contables apuntados en estoslibros, buscando informar los hechos y puntos deinterés histórico para la Contabilidad de Brasil.La principal aportación de la investigación,en general, se asocia al intento de comprenderla influencia de los componentes políticos,económicos, sociales e institucionales sobrelas prácticas de contabilidad y viceversa. Losresultados permiten concluir que la contabilidadde la Casa Boris era transparente hasta el puntode demostrar la calidad del control contable delas operaciones comerciales llevadas a cabo poresa empresa y también muestran la coexistenciade un mercado provincial incipiente que uníaconcomitantemente Brasil a Europa en el segundoperíodo monárquico brasileño.Fundada no período imperial brasileiro, a CasaBoris teve importante papel comercial na regiãoNordeste do Brasil. Utilizando-se de uma estruturacomercial competitiva, unia a Província doCeará (filial) à França (matriz), através da importaçãode produtos manufaturados e a exportação dematérias-primas. Neste trabalho, são pesquisadosos livros Diário e Razão da Casa Boris, particularizadosao período 1872-1887. O estudo temcomo objetivo analisar o conteúdo contábil dosregistros efetuados nesses livros, de modo a relataros fatos e aspectos de interesse histórico para acontabilidade brasileira. A principal contribuiçãoda pesquisa, em termos gerais, está associada àtentativa de compreender a influência dos eventospolíticos, econômicos, sociais e institucionaissobre as práticas contábeis e vice-versa. Os achadosconduzem à conclusão de que a escrituraçãocontábil da Casa Boris era transparente, a pontode revelar a qualidade do controle contábil dasoperações comerciais realizadas pela empresa e,também, mostrar a coexistência de um incipientemercado provincial que ligou concomitantementeo Brasil à Europa no segundo período monárquicobrasileiro.FECAP2014-09-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/165110.7819/rbgn.v16i51.1651Review of Business Management; Vol. 16 No. 51 (2014); 223-256RBGN Revista Brasileira de Gestão de Negócios; Vol. 16 Núm. 51 (2014); 223-256RBGN - Revista Brasileira de Gestão de Negócios; v. 16 n. 51 (2014); 223-2561983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPporenghttps://rbgn.fecap.br/RBGN/article/view/1651/pdf_59https://rbgn.fecap.br/RBGN/article/view/1651/pdf_64Copyright (c) 2014 Review of Business Managementinfo:eu-repo/semantics/openAccessCosenza, José PauloDe Rocchi, Carlos AntonioRibeiro, Carlos Alberto Campello2021-07-21T16:31:44Zoai:ojs.emnuvens.com.br:article/1651Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2021-07-21T16:31:44Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false
dc.title.none.fl_str_mv French Presence in Brazil in the Nineteenth Century: analysis of the accounting archives of Casa Boris’s in the period from 1872 to 1887
La presencia francesa en Brasil en el siglo XIX: análisis de los archivos de contabilidad de Casa Boris en el periodo de 1872 a 1887
Presença francesa no Brasil no século XIX: análise dos arquivos contábeis da Casa Boris no período de 1872 a 1887
title French Presence in Brazil in the Nineteenth Century: analysis of the accounting archives of Casa Boris’s in the period from 1872 to 1887
spellingShingle French Presence in Brazil in the Nineteenth Century: analysis of the accounting archives of Casa Boris’s in the period from 1872 to 1887
Cosenza, José Paulo
Accounting history. Accounting practices. Monarchical Brazil. Commercial law. French firms.
Historia de la contabilidad. Actividad contable. Monarquía en Brasil. Derecho mercantil. Empresas francesas.
História da contabilidade. Práticas contábeis. Brasil monárquico. Leis societárias. Empresas francesas.
title_short French Presence in Brazil in the Nineteenth Century: analysis of the accounting archives of Casa Boris’s in the period from 1872 to 1887
title_full French Presence in Brazil in the Nineteenth Century: analysis of the accounting archives of Casa Boris’s in the period from 1872 to 1887
title_fullStr French Presence in Brazil in the Nineteenth Century: analysis of the accounting archives of Casa Boris’s in the period from 1872 to 1887
title_full_unstemmed French Presence in Brazil in the Nineteenth Century: analysis of the accounting archives of Casa Boris’s in the period from 1872 to 1887
title_sort French Presence in Brazil in the Nineteenth Century: analysis of the accounting archives of Casa Boris’s in the period from 1872 to 1887
author Cosenza, José Paulo
author_facet Cosenza, José Paulo
De Rocchi, Carlos Antonio
Ribeiro, Carlos Alberto Campello
author_role author
author2 De Rocchi, Carlos Antonio
Ribeiro, Carlos Alberto Campello
author2_role author
author
dc.contributor.author.fl_str_mv Cosenza, José Paulo
De Rocchi, Carlos Antonio
Ribeiro, Carlos Alberto Campello
dc.subject.por.fl_str_mv Accounting history. Accounting practices. Monarchical Brazil. Commercial law. French firms.
Historia de la contabilidad. Actividad contable. Monarquía en Brasil. Derecho mercantil. Empresas francesas.
História da contabilidade. Práticas contábeis. Brasil monárquico. Leis societárias. Empresas francesas.
topic Accounting history. Accounting practices. Monarchical Brazil. Commercial law. French firms.
Historia de la contabilidad. Actividad contable. Monarquía en Brasil. Derecho mercantil. Empresas francesas.
História da contabilidade. Práticas contábeis. Brasil monárquico. Leis societárias. Empresas francesas.
description Founded in Brazilian imperial period, CasaBoris had an important commercial role in theNortheast region of Brazil. Using a competitivebusiness structure, it linked the Ceará Province(branch) with France (headquarters), by importingmanufactured goods and exporting raw materials.In this paper, we studied the Journal and Ledgerof Casa Boris, particularly from 1872 to 1887.The study aimed to analyze the contents of theaccounting records contained in these books so asto report facts and points of historical interest tothe Brazilian Accounting. The main contributionof the research, in general, is associated with anattempt to understand the influence of political,economic, social and institutional settings onaccounting practices and vice-versa. Our findingsled to the conclusion that the bookkeeping ofCasa Boris was transparent to reveal the qualityof accounting control of commercial operationsundertaken by the firm and also shows thecoexistence of a incipient provincial market thatconcomitantly linked Brazil to Europe in thesecond period of Brazilian Monarchical Empire.
publishDate 2014
dc.date.none.fl_str_mv 2014-09-18
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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status_str publishedVersion
dc.identifier.uri.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/1651
10.7819/rbgn.v16i51.1651
url https://rbgn.fecap.br/RBGN/article/view/1651
identifier_str_mv 10.7819/rbgn.v16i51.1651
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/1651/pdf_59
https://rbgn.fecap.br/RBGN/article/view/1651/pdf_64
dc.rights.driver.fl_str_mv Copyright (c) 2014 Review of Business Management
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Review of Business Management
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv FECAP
publisher.none.fl_str_mv FECAP
dc.source.none.fl_str_mv Review of Business Management; Vol. 16 No. 51 (2014); 223-256
RBGN Revista Brasileira de Gestão de Negócios; Vol. 16 Núm. 51 (2014); 223-256
RBGN - Revista Brasileira de Gestão de Negócios; v. 16 n. 51 (2014); 223-256
1983-0807
1806-4892
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instname_str Fundação Escola de Comércio Álvares Penteado (FECAP)
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reponame_str Revista Brasileira de Gestão de Negócios (Online)
collection Revista Brasileira de Gestão de Negócios (Online)
repository.name.fl_str_mv Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)
repository.mail.fl_str_mv ||jmauricio@fecap.br
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