THE PATRIMONIAL AND FINANCIAL INFLUENCE OF THE ABOLITION OF SLAVERY IN BRAZIL

• Autor(a) principal: Beina Ferreira, Renata
• Data de Publicação: 2023
• Outros Autores: dos Santos Martins, Marco Antonio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/136633

Considering Brazilian history and the construction of a country plowed by slave labor, it is extremely important to explore all aspects of slavery. Thus, the present study aims to demonstrate, in a qualitative way, the patrimonial and financial influence experienced by Brazilian society after the abolition of slavery in Brazil. This research is classified as qualitative, descriptive, bibliographical and documentary, seeking an interdisciplinary approach, in order to encompass different understandings and aspects to formulate a compiled understanding. Since this is a study on the History of Accounting, the population analyzed during the research includes owners of enslaved people and their assets, as well as Brazilian society as a whole, from the arrival of the Portuguese to the Brazilian coast until, approximately, the beginning of the 20th century, in order to observe the effects experienced. The main results, from the historical analysis under an accounting perspective, include the verification of the tax impacts due to the extinction of taxes on enslaved people, the deterioration of the payment capacity of the landowners with the loss of their main source of guarantee of bank credits and the crisis created as a result of the abolition of slavery. As a main contribution to the research, this study sought to identify, from an accounting perspective, the consequences experienced by Brazilian society from the abolition of slavery, collaborating with a new perspective, both historical and accounting.