The teaching of accounting in Portugal in the eighteenth century: the “Aula do Comércio”

Authors

  • Miguel Carvalho Lira Instituto Superior de Contabilidade e Admnistração de Coimbra

DOI:

https://doi.org/10.17524/repec.v5i1.195

Keywords:

Aula do Comércio, History of Accountancy, Double-Entry Bookkeeping System, Portugal, Teaching.

Abstract

The creation of the “Aula do Comércio” (School of Commerce), in 1759, was of vital importance for the development of the Accounting in Portugal and its overseas territories, including Brazil. So, the objective of this paper it is to give a perspective of the school program of the first courses, with special emphasis on Accounting, and the diverse aspects of its functioning, without forgetting to display the interest of this institution in the evolution of the Portuguese Accounting.In order to make possible the concretion of these objectives, this study chooses as methodology a qualitative approach and as inquiry method the bibliographical one. The main conclusion to be drawn from this work is the fact of that it was in this institution that, for the first time, Accounting was taught through the method of the double entries in Portuguese territory, resulting from this fact its raised interest.

Author Biography

Miguel Carvalho Lira, Instituto Superior de Contabilidade e Admnistração de Coimbra

Docente do Instituto Superior de Contabilidade e Administração de Coimbra - ISCAC Mestre em Contabilidade e Auditoria Doutorando na área de Gestão

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Published

2011-04-27

How to Cite

Lira, M. C. (2011). The teaching of accounting in Portugal in the eighteenth century: the “Aula do Comércio”. Journal of Education and Research in Accounting (REPeC), 5(1), 50–72. https://doi.org/10.17524/repec.v5i1.195

Issue

Vol. 5 No. 1 (2011)

Section

Articles

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