The roots of budgetary and fi nancial accounting in Brazil

• Autor(a) principal: Azevedo, Ricardo Rocha de
• Data de Publicação: 2020
• Outros Autores: Pigatto, José Alexandre Magrini
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/80969
• topic: historia de la contabilidad; infl uencia italiana; contabilidad dual; contabilidad pública.; história da contabilidade; infl uência italiana; contabilidade dual; contabilidade pública.

This article presents evidence of Italian influences on the Brazilian Public Sector Accounting in the early twentieth century, using the analytically structured history approach and the institutional theory. The study presents the institutional work developed by accountant Carlos de Carvalho in employing a new accounting methodology at the time. The article proposes a new perspective on the literature on the history of accounting in Brazil, suggesting that the emergence of budgetary and financial accounting was due to the innovation of local practices in a municipality of the state of Sao Paulo, and then expanded to the entire state, influenced by the Italian legal doctrine. Therefore, the use of dual accounting in Brazil during the early twentieth century was first disseminated in practice and transformed into legislation afterward. The Italian roots that influenced this movement are present in the current model, which is being reviewed by the current process of convergence to international IPSAS standards.