“…Practice Literature (examples) (Bicalho, 2003;Fragoso et al, 2000;Fragoso & Gouvea, 2009;Fragoso, 2012;Hespanha, 2010;Monteiro, 2010Monteiro, , 2012cSchwartz, 2011;Subtil, 1998b) (Chaudhuri, 1981;Dibadj, 2011;Gelderblom, Jong, & Jonker, 2011;Hussey, 1934;Jones & Ville, 1996b;Jongh, 2011;Marcos, 1997;Ogilvie, 2011;Philips, 1961;Ville & Jones, 1995) S3 -Business dictionary -Book about DEB -Accounting books (ANTT) (Andrade, 2013;Baladouni, 1986Baladouni, , 1990Carvalho, Rodrigues, & Craig, 2007;De Roover, 1937;Oliveira, 2014;Yamey, 1997Yamey, , 2012) Figure 3 -Elements of the comparative analysis of issues S1, S2, and S3 (1759-1780) After the preliminary analysis of the period between 1759 and 1780, it started the analysis of the main period, the liquidation process. At this point, the objective is to and the ties between PPC's stakeholders (4.2.4).…”