PORTO AND THE ACCOUNTING EDUCATION: A CRITICAL REVIEW OF THE ACCOUNTING DISCIPLINE AND THE COMMERCE COURSE OF POLYTECHNIC ACADEMY OF PORTO, 1837

• Autor(a) principal: Gonçalves, Miguel
• Data de Publicação: 2012
• Outros Autores: Marques, Maria da Conceição da Costa
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2705
• topic: Accounting History. Portugal. 19th century. Schools of Commerce. Polytechnic Academy of Porto.; Historia de la Contabilidad. Portugal. Siglo XIX. Escuelas de Comércio. Academia Politécnica de Oporto.; História da Contabilidade. Porto. Ensino. Academia Politécnica do Porto. Curso de Comércio.

In disciplines regarding Accounting History, issues concerning Accounting education in the old schools of commerce many times seem to be neglected. Portugal is an exception to this rule, by means of international articles published on the Portuguese School of Commerce, an establishment founded in Lisbon in 1759. Inspired by these studies, the article adopts, however, a different angle, directing attention to another commercial pole other than the capital of Portugal - the city of Porto in the second third of the 19th century. This paper studies the issues of accounting education of a Portuguese school founded in 1837, the Polytechnic Academy of Porto. One of the ten courses of this institution was the School of Commerce, in which students learned Accounting by double-entry. Thus, the focal objective of this study is to raise awareness of the main aspects related to the teaching of accounting in the Polytechnic Academy of Porto, in particular those which are related to the 11th discipline (Commerce and Industrial Economy), and with the factors that contributed to the reduced demand for the Course of Commerce. The main contribution of this work is regarding a critic review of the accounting discipline taught at the Polytechnic Academy of Porto.