THE CENTRAL ROLES PLAYED BY CORPORATE GOVERNANCE AND ACCOUNTING IN THE 18TH CENTURY PORTUGUESE CHARTERED TRADING COMPANIES FOUNDED BY THE MARQUIS OF POMBAL

Detalhes bibliográficos
Autor(a) principal: Duarte, Cecília
Data de Publicação: 2021
Outros Autores: Gonçalves, Miguel, Góis, Cristina
Tipo de documento: Artigo
Idioma: eng
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/109363
Resumo: The article explores three of the general trading companies founded by Marquis of Pombal – the Companhia Geral do Grão-Pará e Maranhão (Grão-Pará and Maranhão General Trading Company, 1755), the Companhia Geral da Agricultura das Vinhas do Alto Douro (Agriculture of Alto Douro Vineyards General Trading Company, 1756) and Companhia Geral de Pernambuco e Paraíba (Pernambuco and Paraíba General Trading Company, 1759) –, both in terms of accounting and corporate governance rules. In order to identify the similarities and differences between the founding documents of the three companies, this text adopts a qualitative research approach that uses primary and secondary research sources. This paper represents a contribution to a better understanding of 18th Portuguese accounting and a contribution to expand the knowledge of the governance model of 18th century Portuguese companies, providing, in this way, a systematization of the factors that contributed to the foundation of the three companies combined with the analysis of its internal functioning within the framework of its corporate governance rules. 
id UFRGS-23_62030bc9bd0454b2ee12c00fea9d348e
oai_identifier_str oai:seer.ufrgs.br:article/109363
network_acronym_str UFRGS-23
network_name_str ConTexto
repository_id_str
spelling THE CENTRAL ROLES PLAYED BY CORPORATE GOVERNANCE AND ACCOUNTING IN THE 18TH CENTURY PORTUGUESE CHARTERED TRADING COMPANIES FOUNDED BY THE MARQUIS OF POMBALThe central roles played by corporate governance and accounting in the 18th century Portuguese chartered trading companies founded by the Marquis of PombalAccounting HistoryMarquis of PombalAccountingCorporate Governance18th centuryPortugalChartered Joint-Stock Companies.Accounting HistoryMarquis of PombalAccountingCorporate Governance18th centuryPortugalChartered Joint-Stock Companies.The article explores three of the general trading companies founded by Marquis of Pombal – the Companhia Geral do Grão-Pará e Maranhão (Grão-Pará and Maranhão General Trading Company, 1755), the Companhia Geral da Agricultura das Vinhas do Alto Douro (Agriculture of Alto Douro Vineyards General Trading Company, 1756) and Companhia Geral de Pernambuco e Paraíba (Pernambuco and Paraíba General Trading Company, 1759) –, both in terms of accounting and corporate governance rules. In order to identify the similarities and differences between the founding documents of the three companies, this text adopts a qualitative research approach that uses primary and secondary research sources. This paper represents a contribution to a better understanding of 18th Portuguese accounting and a contribution to expand the knowledge of the governance model of 18th century Portuguese companies, providing, in this way, a systematization of the factors that contributed to the foundation of the three companies combined with the analysis of its internal functioning within the framework of its corporate governance rules. The article explores three of the general trading companies founded by Marquis of Pombal – the Companhia Geral do Grão-Pará e Maranhão (Grão-Pará and Maranhão General Trading Company, 1755), the Companhia Geral da Agricultura das Vinhas do Alto Douro (Agriculture of Alto DouroVineyards General Trading Company, 1756) and Companhia Geral de Pernambuco e Paraíba (Pernambuco and Paraíba General Trading Company, 1759) –, both in terms of accounting and corporate governance rules. In order to identify the similarities and differences between the founding documents of the three companies, this text adopts a qualitative research approach that uses primary and secondary research sources. This paper represents a contribution to a better understanding of 18th Portuguese accounting and a contribution to expand the knowledge of the governance model of 18th century Portuguese companies, providing, in this way, a systematization of the factors that contributed to the foundation of the three companies combined with the analysis of its internal functioning within the framework of its corporate governance rules. UFRGS2021-10-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/109363ConTexto - Contabilidade em Texto; v. 21 n. 49 (2021): set./dez. 2021; 40-562175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSenghttps://seer.ufrgs.br/index.php/ConTexto/article/view/109363/pdfCopyright (c) 2021 ConTextoinfo:eu-repo/semantics/openAccessDuarte, CecíliaGonçalves, MiguelGóis, Cristina2021-10-25T12:23:51Zoai:seer.ufrgs.br:article/109363Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2021-10-25T12:23:51ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv THE CENTRAL ROLES PLAYED BY CORPORATE GOVERNANCE AND ACCOUNTING IN THE 18TH CENTURY PORTUGUESE CHARTERED TRADING COMPANIES FOUNDED BY THE MARQUIS OF POMBAL
The central roles played by corporate governance and accounting in the 18th century Portuguese chartered trading companies founded by the Marquis of Pombal
title THE CENTRAL ROLES PLAYED BY CORPORATE GOVERNANCE AND ACCOUNTING IN THE 18TH CENTURY PORTUGUESE CHARTERED TRADING COMPANIES FOUNDED BY THE MARQUIS OF POMBAL
spellingShingle THE CENTRAL ROLES PLAYED BY CORPORATE GOVERNANCE AND ACCOUNTING IN THE 18TH CENTURY PORTUGUESE CHARTERED TRADING COMPANIES FOUNDED BY THE MARQUIS OF POMBAL
Duarte, Cecília
Accounting History
Marquis of Pombal
Accounting
Corporate Governance
18th century
Portugal
Chartered Joint-Stock Companies.
Accounting History
Marquis of Pombal
Accounting
Corporate Governance
18th century
Portugal
Chartered Joint-Stock Companies.
title_short THE CENTRAL ROLES PLAYED BY CORPORATE GOVERNANCE AND ACCOUNTING IN THE 18TH CENTURY PORTUGUESE CHARTERED TRADING COMPANIES FOUNDED BY THE MARQUIS OF POMBAL
title_full THE CENTRAL ROLES PLAYED BY CORPORATE GOVERNANCE AND ACCOUNTING IN THE 18TH CENTURY PORTUGUESE CHARTERED TRADING COMPANIES FOUNDED BY THE MARQUIS OF POMBAL
title_fullStr THE CENTRAL ROLES PLAYED BY CORPORATE GOVERNANCE AND ACCOUNTING IN THE 18TH CENTURY PORTUGUESE CHARTERED TRADING COMPANIES FOUNDED BY THE MARQUIS OF POMBAL
title_full_unstemmed THE CENTRAL ROLES PLAYED BY CORPORATE GOVERNANCE AND ACCOUNTING IN THE 18TH CENTURY PORTUGUESE CHARTERED TRADING COMPANIES FOUNDED BY THE MARQUIS OF POMBAL
title_sort THE CENTRAL ROLES PLAYED BY CORPORATE GOVERNANCE AND ACCOUNTING IN THE 18TH CENTURY PORTUGUESE CHARTERED TRADING COMPANIES FOUNDED BY THE MARQUIS OF POMBAL
author Duarte, Cecília
author_facet Duarte, Cecília
Gonçalves, Miguel
Góis, Cristina
author_role author
author2 Gonçalves, Miguel
Góis, Cristina
author2_role author
author
dc.contributor.author.fl_str_mv Duarte, Cecília
Gonçalves, Miguel
Góis, Cristina
dc.subject.por.fl_str_mv Accounting History
Marquis of Pombal
Accounting
Corporate Governance
18th century
Portugal
Chartered Joint-Stock Companies.
Accounting History
Marquis of Pombal
Accounting
Corporate Governance
18th century
Portugal
Chartered Joint-Stock Companies.
topic Accounting History
Marquis of Pombal
Accounting
Corporate Governance
18th century
Portugal
Chartered Joint-Stock Companies.
Accounting History
Marquis of Pombal
Accounting
Corporate Governance
18th century
Portugal
Chartered Joint-Stock Companies.
description The article explores three of the general trading companies founded by Marquis of Pombal – the Companhia Geral do Grão-Pará e Maranhão (Grão-Pará and Maranhão General Trading Company, 1755), the Companhia Geral da Agricultura das Vinhas do Alto Douro (Agriculture of Alto Douro Vineyards General Trading Company, 1756) and Companhia Geral de Pernambuco e Paraíba (Pernambuco and Paraíba General Trading Company, 1759) –, both in terms of accounting and corporate governance rules. In order to identify the similarities and differences between the founding documents of the three companies, this text adopts a qualitative research approach that uses primary and secondary research sources. This paper represents a contribution to a better understanding of 18th Portuguese accounting and a contribution to expand the knowledge of the governance model of 18th century Portuguese companies, providing, in this way, a systematization of the factors that contributed to the foundation of the three companies combined with the analysis of its internal functioning within the framework of its corporate governance rules. 
publishDate 2021
dc.date.none.fl_str_mv 2021-10-18
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/109363
url https://seer.ufrgs.br/index.php/ConTexto/article/view/109363
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/109363/pdf
dc.rights.driver.fl_str_mv Copyright (c) 2021 ConTexto
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 ConTexto
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 21 n. 49 (2021): set./dez. 2021; 40-56
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
_version_ 1799766350534541312

Registros relacionados