Noções de Accountability na reestruturação da administração pública brasileira (1822 - 1831)

Adriana Rodrigues Silva; Àleff dos Santos Santana; Angélica Vasconcelos

doi:10.26784/issn.1886-1881.21.1.9650

Authors

Adriana Rodrigues Silva Instituto Politécnico de Santarém (IPSantarém) e Centro de Investigação em Contabilidade e Fiscalidade https://orcid.org/0000-0003-1538-6877
Àleff dos Santos Santana Instituto de Ciências Sociais Aplicadas da Universidade Federal do Pará (ICSA-UFPA) https://orcid.org/0000-0001-5865-0549
Angélica Vasconcelos Universidade de São Paulo (USP) https://orcid.org/0000-0003-3910-9655

DOI:

https://doi.org/10.26784/issn.1886-1881.21.1.9650

Keywords:

Accountability, Administrative Restructuring, Monarchy, Organizational History

Abstract

This article analyses the concept of accountability, exploring its mechanisms in restructuring the Brazilian public administration from 1822 to 1831. The empirical analysis was based on the reports from the Ministry of Justice, the Treasury Department, and the Brazilian Congress Annals during that period. The research used historical sources from the Center for Research Libraries and the Brazilian National Library. The findings reveal two types of accountability in the first reign (i.e., hierarchical and horizontal), with accounting playing a crucial role in promoting accountability. Finally, this research suggests that accountability is not exclusively a modern process in the Brazilian context.

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