Resumen

SILVA, Rogério Antonio da  y  OLIVEIRA, Rosilene Batista de. The history of public accounting discipline in the Brazilian accounting education: from school of commerce (1808) to higher education (1945). Rev. Comunic [online]. 2016, vol.23, n.3, pp.33-53. ISSN 2238-121X.  https://doi.org/10.15600/2238-121X/comunicacoes.v23n3p33-53.

The history of the subject Public Accounting, in the educational context in Accounting Sciences in Brazil, is the object of study of this article. The main objective is to understand the motivations and purposes that have risen concerning the composition of this subject based on the studies of curriculum history and also the history of academic subjects in order to know specifically how the status of the subject Public Accounting was historically outlined in Accounting Sciences in Brazil. Based on a historical perspective, the methodology is grounded on document analysis, from official documentary sources which were produced in the early nineteenth century regarding the teaching of what today is known as Accounting within the scope of Accounting Sciences. In Brazil, the history of Accounting teaching begins with Commerce Classes distinguished by economic and political conditions and received influence of foreign ideas that guided the practices and knowledge of what should be conveyed and appropriate to the first accountants of the country. Besides Commerce Economics, Administration and Finance the Accounting Sciences course gains gradually a scientific status, and, in this context, the subject Public Accounting conquers an important place in the Accounting Science curriculum. Considering that there are few historical studies about Accounting in Brazil, this work shows paths that can allow knowing more about the history regarding practices, knowledge, methods and forms of assessment developed in the field of Accounting courses, not only in technical education but also in higher education.

Palabras clave : History of Accounting Teaching; History of Public Accounting; History of School Subjects.

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