<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2238-121X</journal-id>
<journal-title><![CDATA[Comunicações]]></journal-title>
<abbrev-journal-title><![CDATA[Rev.Comunic]]></abbrev-journal-title>
<issn>2238-121X</issn>
<publisher>
<publisher-name><![CDATA[Universidade Metodista de Piracicaba]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2238-121X2016000300033</article-id>
<article-id pub-id-type="doi">10.15600/2238-121X/comunicacoes.v23n3p33-53</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[A história da disciplina de contabilidade pública no ensino contábil brasileiro: das aulas do comércio (1808) ao ensino superior (1945)]]></article-title>
<article-title xml:lang="es"><![CDATA[La historia de la disciplina de contabilidad pública en la enseñanzacontable brasileña: de las clases del comercio (1808) a la enseñanza superior (1945)]]></article-title>
<article-title xml:lang="en"><![CDATA[The history of public accounting discipline in the Brazilian accounting education: from school of commerce (1808) to higher education (1945)]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Silva]]></surname>
<given-names><![CDATA[Rogério Antonio da]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Oliveira]]></surname>
<given-names><![CDATA[Rosilene Batista de]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Centro Universitário Moura Lacerda  ]]></institution>
<addr-line><![CDATA[Ribeirão Preto SP]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Centro Universitário Moura Lacerda  ]]></institution>
<addr-line><![CDATA[Ribeirão Preto SP]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2016</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2016</year>
</pub-date>
<volume>23</volume>
<numero>3</numero>
<fpage>33</fpage>
<lpage>53</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_arttext&amp;pid=S2238-121X2016000300033&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_abstract&amp;pid=S2238-121X2016000300033&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_pdf&amp;pid=S2238-121X2016000300033&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  A hist&#243;ria da disciplina de Contabilidade P&#250;blica, no contexto do ensino de Ci&#234;ncias Cont&#225;beis no pa&#237;s, &#233; o objeto de estudo do presente trabalho. Tem como finalidade principal compreender as motiva&#231;&#245;es e finalidades surgidas em torno da constitui&#231;&#227;o dessa disciplina, e assim apoiamo-nos nos estudos a respeito da hist&#243;ria do curr&#237;culo e hist&#243;ria das disciplinas escolares, no intuito, especificamente, de conhecermos como se delineou historicamente o status da disciplina de Contabilidade P&#250;blica no ensino brasileiro de Ci&#234;ncias Cont&#225;beis. Em uma perspectiva hist&#243;rica, tem como metodologia a an&#225;lise documental, a partir de fontes documentais oficiais, produzidas no in&#237;cio do s&#233;culo XIX, a respeito do ensino do que denominamos, hoje, de Contabilidade, no &#226;mbito das Ci&#234;ncias Cont&#225;beis.A hist&#243;ria do ensino cont&#225;bil no Brasil inicia-se com as Aulas doCom&#233;rcio, marcado por condicionantes econ&#244;micos e pol&#237;ticos, recebendo influ&#234;ncia de ideias estrangeiras que orientaram as pr&#225;ticas e saberes que deveriam ser transmitidos e apropriados pelos primeiros contadores do pa&#237;s.Ao lado do ensino do com&#233;rcio, dos cursos de economia, administra&#231;&#227;o e finan&#231;as, a contabilidade ganha aos poucos um status cient&#237;fico e, nesse contexto, a disciplina de Contabilidade P&#250;blica passa a ter um lugar importante na forma&#231;&#227;o do contador brasileiro.Considerando os poucos estudos hist&#243;ricos acerca do ensino cont&#225;bil no Brasil, este trabalho abre caminhos para conhecermos mais essa hist&#243;ria, no que tange &#224;s pr&#225;ticas, aos saberes, aos m&#233;todos e formas de avalia&#231;&#227;o desenvolvidos nos cursos de contabilidade, tanto no ensino t&#233;cnico quanto no ensino superior.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  La historia de la disciplina de Contabilidad P&#250;blica, en el contexto de ense&#241;anza de Ciencias Contables en el pa&#237;s, constituyeel objeto de este est&#250;dio, cuyo objetivo principal es comprenderlasmotivaciones y finalidades involucradas en la constituci&#243;n dees disciplina. Para tanto, se ha basado en los estudios sobre historia del curr&#237;culo e historia de las disciplinas escolares, cuyo objeto es, espec&#237;ficamente, conocer c&#243;mo se ha delineado hist&#243;ricamente el status de la disciplina de Contabilidad P&#250;blica en la ense&#241;anza brasile&#241;a de Ciencias Contables. Desde una perspectiva hist&#243;rica, la metodolog&#237;a se ha caracterizado por el an&#225;lisis documental, a partir de fuentes documentales oficiales, producidas en el inicio del siglo XIX sobre la ense&#241;anza de lo que hoy se define por Contabilidad, en el &#225;mbito de las Ciencias Contables.La historia de la ense&#241;anza contable en Brasil comienza por las Clases de Comercio, marcada por condicionantes econ&#243;micos y pol&#237;ticos, as&#237; como por la influencia de ideas extranjeras que orientaron las pr&#225;cticas y saberes que deber&#237;an ser transmitidos y apropiados por los primeros contables del pa&#237;s. Al lado de la ense&#241;anza del comercio, de los cursos de econom&#237;a, administraci&#243;n y finanzas, la contabilidad ha alcanzado, poco a poco, un status cient&#237;fico y, em este contexto, la disciplina de Contabilidad P&#250;blica pasa a ocupar un importante papel en la formaci&#243;n del contable brasile&#241;o. Consider&#225;ndose los pocos estudios hist&#243;ricos sobre la ense&#241;anza contable en Brasil, esta investigaci&#243;n abre caminos para conocerse m&#225;s esa historia, en lo que dicer especto a las pr&#225;cticas, a los saberes, a los m&#233;todos y a las formas de evaluaci&#243;n desarrollados en los cursos de contabilidad, tanto en la ense&#241;anza t&#233;cnica como en la ense&#241;anza superior.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  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.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[História do Ensino Contábil]]></kwd>
<kwd lng="pt"><![CDATA[História da Contabilidade Pública]]></kwd>
<kwd lng="pt"><![CDATA[História das Disciplinas Escolares]]></kwd>
<kwd lng="es"><![CDATA[Historia de la Enseñanza Contable]]></kwd>
<kwd lng="es"><![CDATA[Historia de la Contabilidad Pública]]></kwd>
<kwd lng="es"><![CDATA[Historia de las Disciplinas Escolares]]></kwd>
<kwd lng="en"><![CDATA[History of Accounting Teaching]]></kwd>
<kwd lng="en"><![CDATA[History of Public Accounting]]></kwd>
<kwd lng="en"><![CDATA[History of School Subjects]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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