| Popis: |
Historical studies enable understanding past facts that may justify some reflections about the present, as well as taking back important professional and scientific characters and events in history. Among them, one finds Sebastião Ferreira Soares, who lived in Imperial Brazil and dedicated more than 40 years of his life working and studying to understand and present the existing accounting practices of his time, and to point out the weaknesses and potential of Brazilian public finances. Thus, the aim of the present study is to analyze how six of his works comply with the latest discipline matrices at the time, Decree 1,763 from May 14, 1856 and Decree 7,679 from February 28, 1880. It was done in order to link such discussions to accounting education formation in Brazil in the 19th century. Categories were formulated based on Bardin’s (2016). After the analysis, his contributions were made available by explicitly exposing the need of a clearer knowledge about accounting processes in Imperial Brazil, mainly when it comes to information transparency, circulating medium complexity, systematized public expenditures and incomes, line of conduct as duty of the public financier, as well as emphasis on economic and social welfare. |
