Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and Paraiba

Detalhes bibliográficos
Autor(a) principal: Andrade, Álvaro
Data de Publicação: 2019
Outros Autores: Sotomayor, Ana Maria, Rodrigues, Jorge
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.21/14350
Resumo: Artigo publicado em revista científica internacional
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spelling Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and ParaibaAccountingGovernanceInternal controlManagementCompany of commerceArtigo publicado em revista científica internacionalThis study is based on the management model carried out by Companhia Geral de Comércio de Pernambuco e Paraíba — CGCPP (General Company of Commerce of Pernambuco and Paraiba), founded in 1759 by the government of the Marquis of Pombal, for the exclusive trade rights in Brazil between the kingdom of Portugal and the captaincies of Pernambuco and Paraíba. The results of this research revealed that CGCPP’s management adopted policies and practices of governance structure similars to the current ones, focused on ethics and transparency, aiming at the security of shareholders and the well-being of Captaincies. This survey also brought to light that the monitoring of CGCPP’s internal control system was carried out through accounting reports issued by its “Contadoria” (Accounting department), and were subject to systematic review by its Inspection of Accounts unit, whose the assignments in the Company were similar to those of an internal audit. The main objectives of this accounting review were to ensure the safety of internal controls of the GCPP and to detect possible irregularities for immediate correction and adjustments, thus allowing the regular flow of operations of the Company.Academic Star Publishing CompanyRCIPLAndrade, ÁlvaroSotomayor, Ana MariaRodrigues, Jorge2022-02-28T16:29:42Z2019-022019-02-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/14350engAndrade, A. P., Sotomayor, A. M. S. B., & Rodrigues, J. J. M. (2019). Corporate Management in the Eighteenth Century in the Company of Commerce of Pernambuco and Paraiba. Journal of Business and Economics, 10(2). 102-116. DOI: 10.15341/jbe(2155-7950)/02.10.2019/0022155-795010.15341/jbe(2155-7950)/02.10.2019/002info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-08-03T10:10:23Zoai:repositorio.ipl.pt:10400.21/14350Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:22:10.199386Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and Paraiba
title Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and Paraiba
spellingShingle Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and Paraiba
Andrade, Álvaro
Accounting
Governance
Internal control
Management
Company of commerce
title_short Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and Paraiba
title_full Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and Paraiba
title_fullStr Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and Paraiba
title_full_unstemmed Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and Paraiba
title_sort Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and Paraiba
author Andrade, Álvaro
author_facet Andrade, Álvaro
Sotomayor, Ana Maria
Rodrigues, Jorge
author_role author
author2 Sotomayor, Ana Maria
Rodrigues, Jorge
author2_role author
author
dc.contributor.none.fl_str_mv RCIPL
dc.contributor.author.fl_str_mv Andrade, Álvaro
Sotomayor, Ana Maria
Rodrigues, Jorge
dc.subject.por.fl_str_mv Accounting
Governance
Internal control
Management
Company of commerce
topic Accounting
Governance
Internal control
Management
Company of commerce
description Artigo publicado em revista científica internacional
publishDate 2019
dc.date.none.fl_str_mv 2019-02
2019-02-01T00:00:00Z
2022-02-28T16:29:42Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.21/14350
url http://hdl.handle.net/10400.21/14350
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Andrade, A. P., Sotomayor, A. M. S. B., & Rodrigues, J. J. M. (2019). Corporate Management in the Eighteenth Century in the Company of Commerce of Pernambuco and Paraiba. Journal of Business and Economics, 10(2). 102-116. DOI: 10.15341/jbe(2155-7950)/02.10.2019/002
2155-7950
10.15341/jbe(2155-7950)/02.10.2019/002
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
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dc.publisher.none.fl_str_mv Academic Star Publishing Company
publisher.none.fl_str_mv Academic Star Publishing Company
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repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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