A research note on accounting in Brazil in the context of political, economic and social transformations, 1860-1964

Abstract

From 1860 to 1964, but particularly after 1930, Brazilian society changed from an agrarian to an industrial society and from an emphasis on the export sector to becoming focused primarily on the domestic market. During this period, there were significant changes in accounting that were largely imposed by the State. This note explores the main political, economic and social factors that influenced the development of accounting in Brazil during this period. In a legalist country such as Brazil the development of accounting cannot be effectively studied without considering how accounting affects, and is affected by, the political and social context. The note ends with a call for further accounting history studies about Brazil based on archives and primary sources.

Artificial corporatism: A portal to power for accountants in Brazil

“…The First Republic, which has been characterised as a period of "waning liberalism and rising corporatism" (Rodrigues et al, 2011) (Fausto, 1999). The King returned to Portugal in 1814, after Napoleon's defeat, leaving his son as Prince Regent in Brazil.…”

“…In doing so, it builds upon an already expansive prior literature in accountancy that examines the relationship between the profession and the state, focussing particularly on periods of structural and socioeconomic change (Johnson, 1972;Chua and Poullaos, 1993;Walker and Shackleton, 1995;Zimmerman et al, 2006;Yee, 2012). The study also builds on more recent additions to the literature relating specifically to Brazil (Rodrigues et al, 2011;Rodrigues et al, 2012) and develops significantly the themes embedded therein. In doing so, it responds directly to calls for theorised "informative contributions on accounting's past in Brazil" (p.120) utilising archival data.…”

“…5 Where the state sponsors and supports the emergence of syndicates which are occupation-based representative associations. 6 Rodrigues et al, 2011, is a research note that covers the period from 1860 to 1964 and distinguishes between periods of "waning liberalism", rising state corporatism and ultimately a populist democracy. Rodrigues et al, 2012, refers to the period of the Vargas regime with the intention of contextualising historical influences on the adoption of IFRSs in modern-day Brazil.…”

“…Referring to interest groups, Dedoulis and Caramanis (2007) distinguish between associationist bodies (which are self-governing and are oriented towards private purposes) and corporatist institutes (which are created and supervised by the state and are oriented towards public purposes). 13 Regimes that have been associated with state corporatism include Salazar's Portugal (Rodrigues et al, 2003), Italy, France, Spain under Franco (French, 1991), China (Yee, 2012) and Brazil (Rodrigues et al, 2011). centralised hierarchical system of regulation, and employed by the latter as instruments in the pursuit of legitimation of their policies (Coleman, 1985;Puxty et al, 1987, p.284). …”

A Constituição do Campo Científico e a Baixa Diversidade da Pesquisa Contábil Brasileira

“…A partir da Revolução de 1930, com o advento da Era Vargas, teve início um período que pode ser descrito como de corporativismo estatal, caracterizado por um sistema de representação de interesses organizados em categorias diferenciadas, singulares, não-competitivas e ordenadas funcionalmente, em que o Estado oferece reconhecimento e liberdade representacional às categorias, em troca da tutela sobre os processos de seleção de lideranças e articulação de demandas (Rodrigues, Schmidt, Santos, & Fonseca, 2011). Assim, a partir de 1930, houve uma proliferação de associações de profissionais da contabilidade por diversos estados brasileiros, como Pernambuco, Mato Grosso, Minas Gerais e Rio Grande do Sul (Peleias & Bacci, 2004).…”