French Presence in Brazil in the Nineteenth Century: analysis of the accounting archives of Casa Boris’s in the period from 1872 to 1887

IF 0.7 4区管理学 Q4 BUSINESS Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2014-09-18 DOI:10.7819/RBGN.V16I51.1651

J. P. Cosenza, Carlos Antonio De Rocchi, Carlos Alberto Campello Ribeiro

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引用次数: 4

Abstract

Founded in Brazilian imperial period, Casa Boris had an important commercial role in the Northeast region of Brazil. Using a competitive business structure, it linked the Ceara Province (branch) with France (headquarters), by importing manufactured goods and exporting raw materials. In this paper, we studied the Journal and Ledger of Casa Boris, particularly from 1872 to 1887. The study aimed to analyze the contents of the accounting records contained in these books so as to report facts and points of historical interest to the Brazilian Accounting. The main contribution of the research, in general, is associated with an attempt to understand the influence of political, economic, social and institutional settings on accounting practices and vice-versa. Our findings led to the conclusion that the bookkeeping of Casa Boris was transparent to reveal the quality of accounting control of commercial operations undertaken by the firm and also shows the coexistence of a incipient provincial market that concomitantly linked Brazil to Europe in the second period of Brazilian Monarchical Empire.

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19世纪法国在巴西的存在:鲍里斯之家1872年至1887年会计档案分析

鲍里斯之家始建于巴西帝国时期，在巴西东北地区具有重要的商业作用。通过竞争性的商业结构，它通过进口制成品和出口原材料，将塞拉省(分公司)与法国(总部)联系起来。本文主要研究了鲍里斯之家1872年至1887年的日记和账簿。该研究旨在分析这些书中所载的会计记录的内容，以便向巴西会计报告事实和历史利益点。总的来说，这项研究的主要贡献在于试图了解政治、经济、社会和体制环境对会计做法的影响，反之亦然。我们的研究结果得出的结论是，Casa Boris的簿记是透明的，揭示了公司所承担的商业运营的会计控制质量，也显示了在巴西君主制帝国的第二个时期，伴随巴西与欧洲联系在一起的一个早期省级市场的共存。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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