‘Empire as an imagination of the centre’: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil

Araújo, Wilde Gomes; Rodrigues, Lúcia Lima; Craig, Russell

doi:10.1016/j.cpa.2016.10.002

Cited by 13 publications

(8 citation statements)

References 31 publications

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“…The works on the history of accounting education have focused on the study of the circumstances of the development of accounting education in different contexts. It is the consequence of the creation of educational structures (Rodrigues et al, 2007;Araújo et al, 2017) or the country's political and economic transition (Ahmad and Gao, 2004;Gallhofer et al, 2009;Zhang et al, 2014;Golyagina, 2020). On the other side, of the role played by the State, the accounting profession and key actors in the professional, academic or political spheres (Byrne and Flood, 2003;Wyhe, 2007a, Part I;Wyhe, 2007b, Part II;Fabre and Nikitin, 2008;Edwards, 2011;Degos, 2013;Lazzini et al, 2018).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Over the past century, the literature review displayed several works on the history of accounting, but few scholars focused on accounting education (Matthews, 2017). Accordingly, some scholars studied the circumstances of the development of accounting education in different countries as Portugal (Rodrigues et al, 2007), Brazil (Araújo et al, 2017), China (Zhang et al, 2014), Russia (Golyagina, 2020), USA (Wyhe, 2007a(Wyhe, , 2007b, England (Byrne and Flood, 2003;Edwards, 2011), Italia (Lazzini et al, 2018) and France (Degos, 2013).…”

Section: Introductionmentioning

confidence: 99%

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Higher accounting education curriculum development: evidence from Tunisia

Khemiri

Dammak

2021

JFRA

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Purpose This paper aims to trace the process of setting up and developing the higher accounting education curriculum in Tunisian public institutions, stressing the period 1956–1981. Further, this study intends to highlight specificities of the Tunisian context during this period, focusing on the main roles of the Tunisian State and some key actors. Design/methodology/approach This study is based on a historical approach. Two complementary methodologies were used, mainly, documentary study and semi-directive interviews with key actors heavily involved in higher education. The critical accounting framework and Foucault’s power-knowledge relationship were mobilized to this end. Findings The paper provides a general overview of higher accounting education in the Tunisian context, focusing on three specific periods. First, in the post-independence period (1956–1960), higher accounting education was a very underdeveloped French heritage. Second, during the 1960s, the Tunisian State focused on institutional and structural measures to set up the initial foundation. Those measures were impacted by the Tunisian socialist economic system, the development of capital human and the cultural French influence, at once. Third, the 1970s were essentially marked by the role of university-scholars and professional-accountants to set up a higher accounting curriculum. The market-oriented economy and the higher social equity are assumed to influence the above-mentioned setting-up. The culmination of this extending process was the unification and publication of the first official program of accounting studies, at the start of 1981. Originality/value To the best of the authors’ knowledge, this study is the first attempt to trace the process of setting up and developing of higher accounting education curriculum in Tunisia. This study contributes to a better understanding of this process, shedding some light on the specificities of the Tunisian context during the period 1956 to 1981.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Higher accounting education curriculum development: evidence from Tunisia

Khemiri

Dammak

2021

JFRA

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“…The court arrived in Bahia, Brazil, on 18 January 1808 and, in March 1808, moved to Rio de Janeiro. This relocation of the Portuguese Empire from the centre to a periphery is a historically unique case (Araújo et al, 2017).…”

Section: Contextualizationmentioning

confidence: 99%

“… 5. José Antônio Lisboa was a Deputy of the Board of Trade, Agriculture, Factories and Navigation. He was the first teacher at the School of Commerce of Rio de Janeiro (see Araújo et al, 2017). …”

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confidence: 99%

Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864

2018

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Through the theoretical lenses of Foucault’s governmentality, Latour’s action at a distance and Althusser’s ideology theory, this article shows how accounting regulations allowed the Brazilian government to exercise control over the tutelage system of former slaves (‘Free Africans’) between 1818 and 1864. It finds that the measures undertaken to reinforce the accounting regulations permitted the Brazilian government to control ‘Free Africans’ at a distance while minimizing interference in this process from a British government intent upon abolishing slavery.

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“…Schools of commerce were established from the beginning of the nineteenth century in the region (in Bahia, Pernambuco and Maranhão) to support the sugar industry (see Araújo & Rodrigues 2013). They were among the first such schools to be established in Brazil (Araújo et al, 2016).…”

Section: Logistic Regression Analysismentioning

confidence: 99%

Factors affecting success in the professional entry exam for accountants in Brazil

Rodrigues

Pinho

Bugarim

et al. 2017

Accounting Education

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This paper explores factors that have affected the success of candidates in the professional entry exam conducted by Brazil's Federal Council of Accounting. We analyse results of 18,948 candidates who sat for the exam in 2012, using a logistic regression model and the key indicators used by government to monitor the performance of Higher Education Institutions (HEIs) and the characteristics of candidates. We find that success is related positively to the quality of the HEIs from which candidates graduated and to a measure of student ability that is used widely in Brazil. We find also that males perform better than females and that younger candidates perform better than older candidates. The geographical region of Brazil within which candidates completed the exam was also significant. The insights provided will help public policy makers in Brazil, and the Brazilian accounting profession, to understand key factors associated with current low pass rates.

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‘Empire as an imagination of the centre’: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil

Cited by 13 publications

References 31 publications

Higher accounting education curriculum development: evidence from Tunisia

Higher accounting education curriculum development: evidence from Tunisia

Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864

Factors affecting success in the professional entry exam for accountants in Brazil

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