The central roles played by corporate governance and accounting in the 18th century Portuguese chartered trading companies founded by the Marquis of Pombal

Autores

  • Cecília Duarte Instituto Superior de Contabilidade e Administração de Coimbra, Coimbra Business School, Coimbra, Portugal https://orcid.org/0000-0001-9879-9890
  • Miguel Gonçalves Instituto Superior de Contabilidade e Administração de Coimbra, Coimbra Business School, Coimbra, Portugal http://orcid.org/0000-0003-0318-9251
  • Cristina Góis Instituto Superior de Contabilidade e Administração de Coimbra, Coimbra Business School, Coimbra, Portugal http://orcid.org/0000-0003-1724-9411

Palavras-chave:

Accounting History, Marquis of Pombal, Accounting, Corporate Governance, 18th century, Portugal, Chartered Joint-Stock Companies.

Resumo

The article explores three of the general trading companies founded by Marquis of Pombal – the Companhia Geral do Grão-Pará e Maranhão (Grão-Pará and Maranhão General Trading Company, 1755), the Companhia Geral da Agricultura das Vinhas do Alto Douro (Agriculture of Alto DouroVineyards General Trading Company, 1756) and Companhia Geral de Pernambuco e Paraíba (Pernambuco and Paraíba General Trading Company, 1759) –, both in terms of accounting and corporate governance rules. In order to identify the similarities and differences between the founding documents of the three companies, this text adopts a qualitative research approach that uses primary and secondary research sources. This paper represents a contribution to a better understanding of 18th Portuguese accounting and a contribution to expand the knowledge of the governance model of 18th century Portuguese companies, providing, in this way, a systematization of the factors that contributed to the foundation of the three companies combined with the analysis of its internal functioning within the framework of its corporate governance rules. 

Downloads

Não há dados estatísticos.

Downloads

Publicado

2021-10-18

Como Citar

DUARTE, C.; GONÇALVES, M.; GÓIS, C. The central roles played by corporate governance and accounting in the 18th century Portuguese chartered trading companies founded by the Marquis of Pombal. ConTexto - Contabilidade em Texto, Porto Alegre, v. 21, n. 49, p. 40–56, 2021. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/109363. Acesso em: 29 mar. 2024.

Edição

Seção

Artigos