Memória da contabilidade pública Mato-grossense: a adoção do método de partidas dobradas e aula do comércio

• Autor(a) principal: Freitas, Dhanny Fernanda Ferreira de
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/12988
• topic: Método de partidas dobradas; Aula do comércio; Evolução contabilística; Contabilidade pública; Mato Grosso; School of commerce; Double-entry bookkeeping; Public accounting; Accounting evolution; Contabilidade

In 1808, by means of the Letters of June 28, King Regent D. João VI established the creation of the Royal Treasury in Brazil and the adoption of the double entry method, aiming at the standardization of accounting information in public finances. The Provincial Law of Mato Grosso number 10, dated of August 12, 1835, created the Provincial Tax Office responsible for the administration, collection and accounting of rents in the Province of Mato Grosso and determined the commercial bookkeeping, by double-entry. Resolution number. 2, dated of July 5, 1848, established the establishment of a Lyceum in the Capital of the Province of Mato Grosso, where it provided for the teaching of the double-entry method. This work focuses on on Mato Grosso's public accounting, which will deal with the indications of accounting history since the creation of the Mato Grosso Capitania, in order to evidence the adoption of the digraphic method and its relation with the Aula do Comércio, in addition to observing the economic, social and administrative scenario of the time. In order to achieve the desired, a qualitative approach will be used, searching through a wide set of documents available in the Public Archive of Mato Grosso, whose purpose is to contribute to the construction of the history of local accounting. Through a descriptive and interpretative research, we will analyze the annual reports of the Presidents of the State presented to the Legislative Power, together with the reports of the Inspectors of the State Treasury and Public Instruction. From the conclusions obtained, it was possible to establish the adoption of the digraphic method in the 1920s, due to the efforts of the Thesouro Inspector, Ovídio de Paula Corrêa and especially the clerk, Eurico de Campos. The creation of the upper course of commerce only occurred in 1923, we conclude, therefore, that the reform in the system of bookkeeping Mato Grosso was late because of the lack of education.