Academic Journal
“There is no education without books”: portuguese accounting literature of the 18th Century (identification, new data and synthesis) ; “Sin libros no hay educación”: literatura contable portuguesa del Siglo XVIII (identificación, nuevos datos y síntesis) ; “Sem livros não há instrução”: literatura contabilística portuguesa do Século XVIII (identificação, novos dados e síntese)
| العنوان: | “There is no education without books”: portuguese accounting literature of the 18th Century (identification, new data and synthesis) ; “Sin libros no hay educación”: literatura contable portuguesa del Siglo XVIII (identificación, nuevos datos y síntesis) ; “Sem livros não há instrução”: literatura contabilística portuguesa do Século XVIII (identificação, novos dados e síntese) |
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| المؤلفون: | Gonçalves, Miguel, Duarte, Cecília, Góis, Cristina |
| المصدر: | De Computis, Revista Española de Historia de la Contabilidad.; Vol. 19 Núm. 1 (2022); 71 - 102 ; De Computis; Vol. 19 No. 1 (2022); 71 - 102 ; 1886-1881 |
| بيانات النشر: | Universidad Pablo de Olavide, AECA |
| سنة النشر: | 2022 |
| المجموعة: | Revistas UPO (Universidad Pablo de Olivade) |
| مصطلحات موضوعية: | Historia de la Contabilidad, Libros de Contabilidad, Siglo XVIII, Portugal, Secretario Portugués, Portuguese Secretary, Accounting History, Accounting Books, História da Contabilidade, Livros de Contabilidade, Século XVIII, Secretário Português |
| Time: | 18th Century |
| الوصف: | The study represents a contribution to the knowledge of Portuguese accounting literature of the 18th century. In this sense, this article essentially aims to visit the accounting books published in Portugal in the 18th century, which means identifying the first books ever printed in Portugal about this field of knowledge. For this purpose, the research presents an absolute novelty in the panorama of the history of Portuguese accounting books: a manual from 1787 which, as far as is believed, constitutes new data for the specialized literature. This 1787 work, entitled Secretário Português (abbreviated designation), contains a small supplement whose theme is double-entry bookkeeping. Being this information published by means of this paper, Portuguese accounting books printed in the 18th century are now five and not four, as indicated in the existing literature: Exact Merchant in his Account Books (Mercador Exato nos seus Livros de Contas) (1758), Treatise on Double Entry Bookkeeping (Tratado sobre as Partidas Dobradas) (1764), Portuguese Secretary (Secretário Português) (1787), Bookkeepers and Merchants´ Guide (Guia de Negociantes e de Guarda-Livros (1794) and Preliminary Illustrations on the General Balance of the Business (Ilustrações Preliminares sobre o Balanço Geral do Negócio) (1800). At the same time, the article revisits Portuguese accounting agents who, along with printed books, also developed and helped to disseminate accounting. By doing all this, the paper extends current knowledge about the way accounting was disseminated in the early days of its institutionalization in Portugal. ; El estudio representa una contribución al conocimiento de la literatura contable portuguesa del siglo XVIII. En este sentido, este artículo tiene como objetivo fundamental recorrer los libros de contabilidad publicados en Portugal en el siglo XVIII, lo que supone identificar los primeros libros impresos en Portugal sobre este campo del conocimiento. Para ello, la investigación presenta una novedad absoluta en el panorama de ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | Portuguese |
| Relation: | https://upo.es/revistas/index.php/decomputis/article/view/7289/6244; https://upo.es/revistas/index.php/decomputis/article/view/7289 |
| DOI: | 10.26784/issn.1886-1881.19.1.7289 |
| الاتاحة: | https://upo.es/revistas/index.php/decomputis/article/view/7289 https://doi.org/10.26784/issn.1886-1881.19.1.7289 |
| رقم الانضمام: | edsbas.97F0DE3 |
| قاعدة البيانات: | BASE |
| DOI: | 10.26784/issn.1886-1881.19.1.7289 |
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