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Advisor(s)
Abstract(s)
In 1808, by means of the Letters of June 28, King Regent D. João VI established the
creation of the Royal Treasury in Brazil and the adoption of the double entry method,
aiming at the standardization of accounting information in public finances. The Provincial
Law of Mato Grosso number 10, dated of August 12, 1835, created the Provincial Tax
Office responsible for the administration, collection and accounting of rents in the
Province of Mato Grosso and determined the commercial bookkeeping, by double-entry.
Resolution number. 2, dated of July 5, 1848, established the establishment of a Lyceum
in the Capital of the Province of Mato Grosso, where it provided for the teaching of the
double-entry method.
This work focuses on on Mato Grosso's public accounting, which will deal with the
indications of accounting history since the creation of the Mato Grosso Capitania, in order
to evidence the adoption of the digraphic method and its relation with the Aula do
Comércio, in addition to observing the economic, social and administrative scenario of
the time.
In order to achieve the desired, a qualitative approach will be used, searching through a
wide set of documents available in the Public Archive of Mato Grosso, whose purpose is
to contribute to the construction of the history of local accounting. Through a descriptive
and interpretative research, we will analyze the annual reports of the Presidents of the
State presented to the Legislative Power, together with the reports of the Inspectors of the
State Treasury and Public Instruction.
From the conclusions obtained, it was possible to establish the adoption of the digraphic
method in the 1920s, due to the efforts of the Thesouro Inspector, Ovídio de Paula Corrêa
and especially the clerk, Eurico de Campos. The creation of the upper course of commerce
only occurred in 1923, we conclude, therefore, that the reform in the system of
bookkeeping Mato Grosso was late because of the lack of education.
Description
Keywords
Método de partidas dobradas Aula do comércio Evolução contabilística Contabilidade pública Mato Grosso School of commerce Double-entry bookkeeping Public accounting Accounting evolution