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The roots of budgetary and financial accounting in Brazil

This article presents evidence of Italian influences on the Brazilian Public Sector Accounting in the early twentieth century, using the analytically structured history approach and the institutional theory. The study presents the institutional work developed by accountant Carlos de Carvalho in empl...

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Publicat a:Revista de Administração Pública - RAP
Autors principals: Ricardo Rocha de Azevedo, José Alexandre Magrini Pigatto
Format: Artigo
Idioma:Inglês
Publicat: Fundação Getulio Vargas 2020
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Accés en línia:https://www.redalyc.org/articulo.oa?id=241063200004
https://www.redalyc.org/journal/2410/241063200004/
https://www.redalyc.org/journal/2410/241063200004/html/
https://www.redalyc.org/journal/2410/241063200004/241063200004.epub
https://www.redalyc.org/journal/2410/241063200004/movil
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