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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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Bibliografiset tiedot
Julkaisussa:Revista de Administração Pública - RAP
Päätekijät: Ricardo Rocha de Azevedo, José Alexandre Magrini Pigatto
Aineistotyyppi: Artigo
Kieli:Inglês
Julkaistu: Fundação Getulio Vargas 2020
Aiheet:
Linkit: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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