This paper explores the role of the state in the development of accounting in the Portuguese--Brazilian Empire (1750--1822) in the context of economic and political transformations. In this period, the interrelations of accounting and the state were central to understanding accounting change in...

This paper proposes that we can learn from past experience how specific contexts can explain specific public--private interfaces and the corporate governance rules ascribed to them, and so inform debate about modern ventures of this type. To this end, the paper explores the ‘public--private...

Purpose: The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831–1864). The aim of the House of Correction was to develop...