Closing doors (1780-1813): the liquidation process at General Company of Pernambuco and Paraíba

Silva, Angélica de Vasconcelos

doi:10.11606/t.12.2016.tde-27072016-162132

Cited by 1 publication

(1 citation statement)

References 103 publications

(301 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…But, DEB was virtually unknown in Portugal at that time (Ratton, 1813). To address that situation, the companies hired bookkeepers from France, Germany, England and Italy (Oliveira, 2014; Ratton, 1813; Silva, 2016). In 1759, Pombal responded to the shortage by establishing a School of Commerce in Lisbon to create a generation of graduates skilled in the art of DEB (Rodrigues et al , 2007).…”

Section: Introductionmentioning

confidence: 99%

Avoiding Whig interpretations in historical research: an illustrative case study

Vasconcelos

Sangster

Rodrigues

2022

AAAJ

View full text Add to dashboard Cite

PurposeThe main aim of this paper is to illustrate the importance of avoiding Whig interpretations in historical research. It does so by highlighting examples of what may occur when this is not done. The paper also aims to promote interdisciplinarity, in the form of working with those from other disciplines, as a means to avoid this occurring.Design/methodology/approachThis paper includes an in-depth study of the bookkeeping and financial reporting of two 18th century Portuguese state-sponsored companies using archival sources. The companies were selected because of conflicting insights across disciplines concerning the quality of their bookkeeping and financial reporting – historians have been very critical, while accounting historians have seen little wrong. These differences of opinion have never previously been investigated. The authors demonstrate how information was distributed among the account books and other records of the two companies. The approach adopted enabled a reader to fully understand the recorded economic events. The authors also present and explain the procedures, criteria and accounting terminology used in their annual reports.FindingsThis paper demonstrates how easy is to inadvertently adopt a Whig interpretation of accounting history when the focus of interest is something of which the principal researcher has insufficient understanding or expertise. It also illustrates how important it is to embrace interdisciplinarity by working with those from other discipline to avoid doing so.Research limitations/implicationsThe conclusions from the case study are company-specific and cannot be generalised beyond those companies. However, the implications of this study go beyond the companies in its illustration of the importance of fully understanding historical evidence within its own context.Originality/valueThis paper unveils primary archival sources never previously presented in the literature. It also contributes to the literature by providing an evidence-based justification for the calls previously made to accounting historians to study accounting in its social context and engage with historians from other disciplines.

show abstract

Section: Introductionmentioning

confidence: 99%