Note on the accounting in Portugal between 1900 and 1950

Abstract

In 1956 Vlaemminck has published "Histoire et Doctrines de la Comptabilité", this history was later enhanced in the Castilian version by Gonzalez Ferrando, edited during 1961.

In 1959 Gonçalves da Silva has published "Doutrinas Contabilísticas - Resumo e crítica das principais".

In the history of accounting, the last third of the nineteenth century together with the and first half of the twentieth century, make the period in which accounting become an academic discipline, and also the period of the doctrines.

The task in this essay is to find answers to the questions: what doctrines were endorsed by Portuguese academics and how has developed the accounting period in Portugal, from 1900 to 1950? In order to clarify the context by 1900, one proceeds to brief history reference from establishment of the "Aula do Comércio de Lisboa", this is from beginning of organized official education including double entry, up to 1900.

As organization teaching periods stand out:

- from "Aula do Comércio" until 1815, edition of "Guarda-livros Moderno", - from 1815 until 1844, this year "Aula do Comércio" was moved to "Liceu Nacional", - from 1844 until 1869, year of one reorganization of business education, this was moved from "Liceu Nacional" to "Instituto Industrial and Commercial de Lisboa (IICL)", - finally, period after 1884, Degree of Commerce at university level, and organization as at the beginning of the 20th century.

Considering the legal framework, the dates standing out are:

- 1833, publication of the Commercial Code de Ferreira Borges, - 1867, when it was allowed to freely set up corporations and the accounting information was regulated, - 1888, 1894 and 1896, respectively date of the Commercial Code of Beirão Veiga, and dates of the bank reporting rules.

Accepting the reputation of the authors, or the number of editions of their books in Portuguese, as evidence of influence, after the book of Cabral de Mendonça, in 1815, stand out the textbooks: Outeiro, (1867, 1869, 1875, 1895), Rodrigo Pequito (1875), Rodrigues de Freitas (1880,1882), and, between 1837 and 1894(4?), the eight editions of the translation of "Método Fácil" of Degrange. From the School of Commerce until 1900, some books in French appear to be particularly influential in the national knowledge, namely: De la Porte, Barrême, Degrange, Guibault and Léautey. By the turn of the century the latter two authors are much cited, and often with transcripts.

In the beginning of the twentieth century, contrary to what could suggest the social prestige of two of the accounting professors in higher education during the last decade of the previous century, Rodrigo Pequito, and Rodrigues de Freitas, thought this died during 1897, accounting texts and accounting models adopted and more widely available , were from elementary and professional school teachers: José de Sá and Joaquim de Sequeira. It is particularly noted the influence of a professional school, the Escola Prática Comercial Raúl Dória.

The establishment of the Republic in 1910, rouse interest in the reorganization of public companies auditing, that was often revived, usually when there were changes in politics. But eventually, in the period from 1900 to 1950, all the attempts failed, including the ones after the revolution of 1926.

During the first quarter, the associations of accountants and the accounting journals, both had short-lived. It is worthy to note the paper referring Dumarchey, having as subject "the value", in the Revista de Contabilidade, edited by Escola Raul Dória.

The revolution of 1926, especially after the constitution of 1933, caused changes in the schools organization and conditioned professional associations.

During the thirties, the high schools system was reorganized. In 1931 the "Instituto Superior de Comércio de Lisboa (ISCL)" becomes the "Instituto Superior de Ciências Económicas e Financeiras (ISCEF)".