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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| Pubblicato in: | Revista de Administração Pública - RAP |
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| Autori principali: | , |
| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Fundação Getulio Vargas
2020
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| Soggetti: | |
| Accesso online: | 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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