THE PATRIMONIAL AND FINANCIAL INFLUENCE OF THE ABOLITION OF SLAVERY IN BRAZIL
Autor(a) principal: | |
---|---|
Data de Publicação: | 2023 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/136633 |
Resumo: | 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. |
id |
UFRGS-23_7acfee46e17d4dd39172eebcfece8b44 |
---|---|
oai_identifier_str |
oai:seer.ufrgs.br:article/136633 |
network_acronym_str |
UFRGS-23 |
network_name_str |
ConTexto |
repository_id_str |
|
spelling |
THE PATRIMONIAL AND FINANCIAL INFLUENCE OF THE ABOLITION OF SLAVERY IN BRAZILINFLUÊNCIA PATRIMONIAL E FINANCEIRA DA ABOLIÇÃO DA ESCRAVIDÃO NO BRASILConsidering 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.Considerando a História brasileira e a construção de um país lavrado por trabalho escravo, é de total importância explorar todas as vertentes acerca da escravização. Dessa forma, o presente estudo tem por objetivo, demonstrar, de forma qualitativa, a influência patrimonial e financeira vivenciada pela sociedade brasileira diante da abolição da escravidão no Brasil. A presente pesquisa é classificada como qualitativa, descritiva, bibliográfica e documental, buscando uma abordagem interdisciplinar, de forma a englobar diversos entendimentos e aspectos para formular um entendimento compilado. Por se tratar de um estudo sobre a História da Contabilidade, a população analisada durante a pesquisa inclui proprietários de pessoas escravizadas e seus patrimônios, bem como a sociedade brasileira como um todo, desde a chegada dos portugueses à costa brasileira até, aproximadamente, o início do século XX, com o intuito de observar os efeitos experienciados. Os principais resultados, a partir da análise histórica sob perspectiva contábil, contam com a verificação dos impactos tributários pela extinção dos impostos sobre escravizados, a deterioração da capacidade de pagamento dos fazendeiros com a perda da sua principal fonte de garantia de créditos bancários e a crise financeira instaurada por consequência da abolição da escravatura. Como principal contribuição para a pesquisa, o presente estudo buscou identificar, da perspectiva contábil, as consequências vivenciadas pela sociedade brasileira a partir da abolição da escravatura, colaborando com uma nova perspectiva, tanto histórica quanto contábil.UFRGS2023-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo Premiadoapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/136633ConTexto - Contabilidade em Texto; v. 23 n. 55 (2023): Edição Especial - V Congresso de Contabilidade da UFRGS ; 52-642175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/136633/90951Copyright (c) 2023 ConTexto - Contabilidade em Textoinfo:eu-repo/semantics/openAccessBeina Ferreira, Renatados Santos Martins, Marco Antonio2023-12-30T04:09:59Zoai:seer.ufrgs.br:article/136633Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2023-12-30T04:09:59ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
THE PATRIMONIAL AND FINANCIAL INFLUENCE OF THE ABOLITION OF SLAVERY IN BRAZIL INFLUÊNCIA PATRIMONIAL E FINANCEIRA DA ABOLIÇÃO DA ESCRAVIDÃO NO BRASIL |
title |
THE PATRIMONIAL AND FINANCIAL INFLUENCE OF THE ABOLITION OF SLAVERY IN BRAZIL |
spellingShingle |
THE PATRIMONIAL AND FINANCIAL INFLUENCE OF THE ABOLITION OF SLAVERY IN BRAZIL Beina Ferreira, Renata |
title_short |
THE PATRIMONIAL AND FINANCIAL INFLUENCE OF THE ABOLITION OF SLAVERY IN BRAZIL |
title_full |
THE PATRIMONIAL AND FINANCIAL INFLUENCE OF THE ABOLITION OF SLAVERY IN BRAZIL |
title_fullStr |
THE PATRIMONIAL AND FINANCIAL INFLUENCE OF THE ABOLITION OF SLAVERY IN BRAZIL |
title_full_unstemmed |
THE PATRIMONIAL AND FINANCIAL INFLUENCE OF THE ABOLITION OF SLAVERY IN BRAZIL |
title_sort |
THE PATRIMONIAL AND FINANCIAL INFLUENCE OF THE ABOLITION OF SLAVERY IN BRAZIL |
author |
Beina Ferreira, Renata |
author_facet |
Beina Ferreira, Renata dos Santos Martins, Marco Antonio |
author_role |
author |
author2 |
dos Santos Martins, Marco Antonio |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Beina Ferreira, Renata dos Santos Martins, Marco Antonio |
description |
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. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-12-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo Premiado |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/136633 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/136633 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/136633/90951 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 ConTexto - Contabilidade em Texto info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 ConTexto - Contabilidade em Texto |
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. 23 n. 55 (2023): Edição Especial - V Congresso de Contabilidade da UFRGS ; 52-64 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_ |
1799766350645690368 |