accounting education as part of a plan to form skilled ... · [email protected] amélia...
TRANSCRIPT
1
Accounting education as part of a plan to form skilled professionals: The Royal Academy of Maritime and Trade Affairs of the City of Porto (1803-1837)
Fernando Sousa
CEPESE [email protected]
Delfina Gomes
E-mail: [email protected]
Ofélia Pinto University of Minho
Amélia Cristina Ferreira da Silva Institute of Accounting and Administration of Porto
E-mail: [email protected]
Version 20/05/2016
Early Draft, Please do not quote without the authors’ permission
______________________________
Corresponding author:
Delfina Gomes, University of Minho, School of Economics and Management, Gualtar, 4710-057 Braga.
Email: [email protected]
2
Accounting education as part of a plan to form skilled professionals: The Royal Academy of Maritime and Trade Affairs of the City of Porto (1803-1837)
Abstract
This study aims to understand the relevance and role of the Royal Academy of Maritime and Trade Affairs of the City of Porto, created in 1803, in the teaching and diffusion of accounting knowledge, particularly double entry bookkeeping in the north of Portugal. The Academy was created by royal decree, at the request of the General Company of Agriculture and Vineyards of Alto Douro. This occurred at a turbulent period of Portuguese history, at a time that the city of Porto wished to have a similar status as Lisbon, the capital of the Portuguese Empire. In this context, a wide diversity of courses emerged, including the Course of Commerce, as part of a plan to form skilled professionals to help develop the northern region of Portugal.
The study provides an in-depth analysis of the functioning of the Course of Commerce, the subjects that were taught and the requirements to select lecturers and students. It also recreates the classes through the Statutes of the Academy, the books about Arithmetic and Accounting available in its library, and the publications of its graduates.
The findings show that the Academy generated the conditions and was a stimulus to the creation of various private courses on accounting, helping to spread the knowledge of double entry bookkeeping in the north of Portugal. Additionally, the Academy worked as an alternative option to the concentration of commercial education in Lisbon where the School of Commerce had already been established in 1759.
Keywords: Accounting Education, Double Entry Bookkeeping, Portugal, School of Commerce
3
1. Introduction
There is a strong consensus that education is the basis for the development of a nation. As
stated by OECD: “In the labour market and in life, education is worth the effort”1. In 18th
century Portugal education, in particular commercial education, was considered to be
fundamental to developing the country (Rodrigues et al., 2003, 2004, 2007). With that
purpose the School of Commerce was established in 1759 by the Marquis of Pombal “to
strengthen the general state of education in Portugal […] prepare better-educated
businessmen, efficient bookkeepers and competent employees” (Rodrigues et al., 2004: 56-
57). Additionally, the claim is that the School of Commerce was “Europe’s first official,
government-sponsored school to offer formal instruction in commerce, including in
double-entry bookkeeping” (Rodrigues et al., 2007: 55). Altough at the time Portugal had a
great empire, the school was only established in Lisbon and only in the 19th century
similar schools were established in Brazil, at the time a Portuguese colony, and within the
country, only in 1803 a school with similar objectives was established in the second largest
city of the country, Porto: the Royal Academy of Maritime and Trade Affairs of the City of
Porto.
Therefore, this study aims to understand the relevance and role of the Royal
Academy of Maritime and Trade Affairs of the City of Porto, created in 1803, in the
teaching and diffusion of accounting knowledge, particularly double entry bookkeeping in
the north of Portugal. The Academy was created by royal decree, at the request of the
General Company of Agriculture and Vineyards of Alto Douro. This occurred at a
turbulent period of Portuguese history, at a time when the city of Porto wished to have a
similar status as Lisbon, the capital of the Portuguese Empire. In this context, a wide
diversity of courses emerged, including the Course of Commerce, as part of a plan to form
skilled professionals to help develop the northern region of Portugal.
This study aims at contributing to a better knowledge of an under-researched period
of the Portuguese history, the beginning of the 19th century, and to contribute to accouting
history research on accounting education by highlighting the importance that commercial
education played in the commercial and industrial development of a nation. Importantly,
this study shows that the Academy generated the conditions and was a stimulus to the
creation of various private courses on accounting, helping to spread the knowledge of
1 Available at: http://www.keepeek.com/Digital-Asset-Management/oecd/education/education-at-a-glance-2015/summary/english_76d4bc29-en#page1, accessed 19 May 2016.
4
double entry bookkeeping in the north of Portugal. The Academy also worked as an
alternative option to the concentration of commercial education in Lisbon, where the
School of Commerce had been established.
This study is structured as follows. The next section provides a description of the
context of the City of Porto and of the creation and functioning of the Royal Academy of
Maritime and Trade Affairs of Porto. This section is followed by the analysis of the Course
of Commerce that was created at the Royal Academy of Porto. The following section
provides a detailed analysis of the teaching of accounting by double entry bookkeeping,
particularly the subjects required in the recruitment of lecturers in Commerce for the Royal
Academy, the literature on arithmetic and accounting used at the Royal Academy, and also
aims at recreate how double entry bookkeeping was taught during classes. The study ends
with the conclusions.
5
2. The City of Porto and the Royal Academy of Maritime and Trade Affairs
This section provides the context of the City of Porto in the first half of the 19th century
and describes the organization and functioning of The Royal Academy of Maritime and
Trade Affairs.
2.1. The City of Porto in the first half of the 19th Century
During the first half of the 19th Century, Porto was the biggest city of the northern region
of Portugal, and the second city of the country. Among other explaining factors, its
systematic growth over the previous century had been mainly due to the Alto Douro wines
trade, increased by families originally from Lisbon, who had established themselves in
Porto after the 1755 Lisbon Earthquake (Sousa, 1979, p. 186). At this stage, the wines
trade was undoubtedly the most important of the country (Sousa, 1979, p. 189). Indeed,
during the 19th Century, this trade accounted for 30 percent of national exports, its
proceeds being used to pay for 19 percent of total imports (Martins, 1990, p. 27; Moutinho,
2010, p. 35).
Porto was, at this stage, “the monopolizing centre of trade” of the northern
provinces (Sousa, 1979, p. 186). In 1801 the city was administratively divided in seven
parishes (freguesias), with a total population of 44,218 inhabitants divided by 11,345
homesteads (fogos) (Sousa, 1979, p. 188). Its population lived mostly off the trading
activities; in fact, by the end of the 18th Century the profession “trader” occupied the
leading position in the list of most representative professions in the city (Sousa, 1979, p.
187). As in Lisbon, foreign traders were present, although in Porto they apparently
represented a lower percentage than in the capital of the country: among 238 traders, only
38 were foreigners (Sousa, 1979, p. 187). Along with the wines trade, Porto acted as a
major trading centre, receiving a wide range of commodities from several parts of the
country (several types of fabric, iron, paper, and many others), exporting them to the
Portuguese colonies, especially Brazil, and in turn importing other items such as leather,
raw cotton, cocoa, coffee, sugar, wood, spirits, and rice, to cite only a few (Sousa, 1978, p.
187). Lisbon was also a major customer of commodities sourced from Porto neighbouring
manufactures, thanks to a lively coastal trade, and of course England, acquiring, among
other items, one third of the total exports of Portuguese wines.
The surroundings of Porto fed this central trading activity, both with large, properly
established manufactures (producing, among others, hats, fabrics of various sorts,
6
earthenware, ropes, tobacco, and wooden barrels) and a wide range of much smaller
manufacturing units. In these, artisans developed their daily activities in looms on behalf
of specific traders, from whom they received a fixed salary and the necessary raw materials
(Sousa, 1979, p. 190). It was, thus, and in its largest majority, a disseminated, artisan, non-
competitive industry, using imported raw materials, sourced mostly from colonial markets,
using a reduced number of typically old fashioned technologies, worked by large numbers
of workers (Sousa, 1979, p. 190).
Politically, the city was also a lively centre, and one that would play a crucial role
in the politics of the country. In November 1807, after much pressure from both French
and British governments, and under threat of an imminent invasion from Napoleonic
troops, the Portuguese Royal Family fled to Brazil, leaving the country to be plundered by
the invaders, while the government was established in Rio de Janeiro. On April 1821,
rather reluctantly, the Portuguese King John VI was forced to return to Lisbon, and shortly
after Brazil declared its independence in 1822. There was never again a moment of real
peace in King John’s life, and his death in 1826 created a dispute over royal succession,
and much plotting in the Portuguese court, partially triggered by the limitless ambition of
the widow Carlota Joaquina. This dispute was performed by the two brothers: Pedro, the
oldest son, and Miguel, his younger brother, each representing one side of the affair. Pedro
was supported by the progressive constitutionalists and Miguel by authoritarian absolutists.
The details of this serious and significant fight between brothers, which became
known as Liberal Wars, or Portuguese Civil War, and lasted from 1828 to 1834, are
beyond the scope of this paper, but suffice to say that it was in Porto that a final end to the
conflict was put. The troops loyal to Pedro were sieged in Porto by Miguelist troops from
July 1832 to August 1833, and during this harsh period the city was under constant attack,
and its population suffered heavily from the consequences of supply shortages. To make
things even worse, before leaving the city the defeated Miguelist troops set fire to the wine
warehouses, causing heavy losses. As will be seen below, the school was used as a
military hospital during this very hard period of the history of Porto (1832-1834).
2.2. The Royal Academy of Maritime and Trade Affairs
The Royal Academy of Maritime and Trade Affairs (Academia Real da Marinha e
Comércio da Cidade do Porto) was created by Royal Charter on 9th February 1803, as per
7
request of the Administrative Board of the General Company of Agriculture and Vineyards
of Alto Douro, in compliance with its statutes approved by Charter on 29th July of the same
year.
The Academy offered Commerce and Mathematics courses, as well as the teaching of
French and English; Rational and Moral Philosophy and Agriculture, instated by decree on
29th July 1803. Nautical and Sketching and Drawing Classes, instated in 1762 and 1779,
continued to be offered as petitioned by the Administrative Board of the General Company
of Agriculture and Vineyards of Alto Douro.
This technical and vocational, or polytechnic, institution sought a status similar to that of
Lisbon, where various schools already existed - Aula do Comércio [School of Commerce]
(1756), Colégio dos Nobres [Royal College of Nobles] (1761), Academia Real da Marinha
[Royal Navy Academy] (1779), Aula de Desenho e Figura [Sketching and Drawing Class]
(1781), Academia das Fortificações, Artilharia e Desenho [Royal Academy of
Fortification, Artillery and Drawing] (1790) and Academia dos Guardas-Marinhas
[Academy of Marine Guards] (1796). Additionally, it met the needs of young people
dedicated to trade, navigation and drawing, in the Northern capital, by teaching them
"indispensable elementary knowledge", as well as English, French and Mathematics.
The Royal Academy of Maritime and Trade Affairs had, thus, Mathematics, Piloting,
Drawing, French, English and Commerce course programs, and Rational and Moral
Philosophy classes only to those admitted in Mathematics.
In 1811, a class on Primeiras Letras (First Letters) was also created. This subject, an
extension of the Academy, was free of charge and open to all. Classes on Agriculture
began in 1818.
The Administrative Board of the General Company of Agriculture and Vineyards of Alto
Douro was responsible for the Academy’s inspection, administration and management. The
King, based on a proposal from the Company’s Management Board, appointed lecturers
and substitute lecturers.
Mathematics, Design, Commerce and Philosophy teachers were known as lentes
(lecturers), just like the lentes of the Royal Navy Academy in Lisbon and the University
lentes. Also part of the faculty was a Mestre de aparelho e manobra naval [Master on
Device and Naval Manoeuvre].
8
The Royal Academy of Maritime and Trade Affairs offered courses between 1803, the year
when it was founded, and 1837, the year in which, by Decree of 13th January, Manuel da
Silva Passos established the Polytechnic Academy of Porto.
The Royal Academy was open for 32 years, given that between 1832 and1834 it was
closed because of the Siege of Porto, as mentioned previously. During this time a Military
Hospital was set up in the building.
3. Course of Commerce in the Royal Academy in Porto
The Course of Commerce was bi-annual. For admission, students - usually 14 years old-
needed to pass the First Year of the Mathematics exam, comprising arithmetic, geometry,
trigonometry, and elementary algebra principles, and have "perfect knowledge" of English
and French. This meant that, in practice, the course lasted for three years. The language
exams of these "living languages" were, in fact, more rigorous for these students, since
they required "perfect knowledge". In other words, students who wanted to be admitted to
the Course of Commerce had to present a certificate of examination of both French and
English, and matérias do primeiro matemático [matters of the first mathematician].
Admission meant a fee payable to the Secretary of the Academy, 240 réis in 1820, who, in
turn, received the same amount for each certificate signed.
The first lecturer had a substitute lecturer who was called upon, whenever the first lecturer
was unavaible to attend. Between 1803 and1837, 10 lecturers ensured all classes in the
Course of Commerce (see Table 1). According to the Statute of the Academy it was only
possible to recruit as first lecturer someone who had studied at the School of Commerce, in
Lisbon, or someone who had graduated from the Academy in Porto and had the degree in
Commerce, and was at least 25 years old.
Table 1
TEACHERS LECTURING TRADE CLASSES IN THE ROYAL ACADEMY OF
MARITIME AND TRADE AFFAIRS (1803-1837)
School year
Lecturers Substitutes
9
1803-1806 José Honório Guerner José Porfírio da Silva Lima 1806-1819 José Porfírio da Silva Lima António Pedro Gonçalves 1819-1828 António Pedro Gonçalves Francisco Joaquim Maia and
Genuíno Barbosa Betâmio (1824-1827)2
1828-1829 Francisco Joaquim Maia Domingos José de Castro 1829-1831 Domingos José de Castro António Pereira de Araújo Júnior 1832-1834 The Academy was closed during the Siege of Porto.1835-1836 José Luís Lopes Carneiro 1836-1837 Manuel Joaquim Pereira da Silva Luís Batista Pinto de Andrade Source: Machado, Adriano de Abreu Cardoso. 1878. Memoria historica da Academia Polytechnica do Porto. In Annuario da Academia Polytechnica do Porto: anno lectivo de 1877-1878. Porto: Tipografia Central.
In the first year of the course "principles and doctrines of insurance contracts, exchange,
charter, sales and purchases, commissions, and so on”, were taught. In the second year, in
addition to historical and commercial geography, national commercial law and that of the
nations with whom Portugal traded, escrituração por partidas dobradas (double entry
bookkeeping) was also taught.
The lecturers “conferenced” to choose the authors that were to be studied in class. The
selection was then announced to the Administrative Board of the General Company of
Agriculture and Vineyards of Alto Douro. The Administrative Board was the founding
entity and responsible for the inspection in the Academy of Porto, which, then issued a
termo (tenure). According to João Batista Fetal da Silva Lisboa, a Mathematics lecturer at
the Academy in 1804, a termo that was issued was considered “law”.
According to Adriano de Abreu Cardoso Machado, director of the Polytechnic Academy of
Porto in 1878 (Machado, 1878), the Course of Commerce in the Academy of Porto was
more complete than the one in the School of Commerce of Lisbon. In Lisbon, living
languages, geography, and national and comparative commercial law were not taught.
Additionally, the requirement that first-year students had to have successfully completed
the first year of Mathematics, gave them further preparation in Arithmetic, which is
essential in Accounting.
According to the Academy’s statutes, the General Company of Agriculture and Vineyards
of Alto Douro was required to choose students from the Academy’s Course of Commerce
for the bookkeeping services.
2 Genuíno Barbosa Betâmio was lecturer at Aula do Comércio da Baía until 1823. As an opponent to the Brazilian independence, he enlisted in the Portuguese army, in Brazil, as a soldier. After the banashing of the Portuguese military on 2nd July 1823, Genuíno Betâmio Barbosa returned to Portugal and became a supernumerary substitute lecturer in Commerce between 1824 and1827.
10
The Course of Commerce opened with 84 students, but the number of admissions quickly
started to decrease. As shown in Table 2, after the year 1805, and except for the years 1816
and 1817 (22 students each year), the number of students enrolled in the course was always
less than 15.
In total, between the year 1803 and 1837, 508 students enrolled in Commerce, and only
315 completed the appropriate final examination successfully (Table 2).
11
Table 2
STUDENTS ENROLLED AND SUCCESS RATE IN THE ROYAL ACADEMY OF
MARITIME AND TRADE AFFAIRS (1803-1837)
School year Students enrolled Success Rate
Total (n.) Trade Class Total (n.) Trade Class 1803-1804 624 84 (13%) 168 49 (29%) 1804-1805 426 54 (13%) 106 - 1805-1806 286 54 (19%) 125 32 (26%) 1806-1807 316 12 (4%) 96 10 (10%) 1807-1808 223 13 (6%) 34 - 1808-1809 138 12 (9%) 39 7 (18%) 1809-1810 209 14 (7%) 67 9 (13%) 1810-1811 205 6 (3%) 62 5 (8%) 1811-1812 159 6 (4%) 32 - 1812-1813 159 6 (4%) 65 4 (6%) 1813-1814 188 6 (3%) 67 6 (9%) 1814-1815 253 6 (2%) 68 4 (6%) 1815-1816 221 6 (3%) 86 6 (7%) 1816-1817 254 22 (9%) 111 21 (19%) 1817-1818 252 22 (9%) 124 20 (16%) 1818-1819 264 10 (4%) 99 10 (10%) 1819-1820 285 12 (4%) 116 11 (9%) 1820-1821 256 14 (5%) 87 9 (10%) 1821-1822 219 15 (7%) 132 11 (8%) 1822-1823 247 7 (3%) 102 7 (7%) 1823-1824 266 11 (4%) 141 9 (6%) 1824-1825 192 14 (7%) 103 11 (11%) 1825-1826 164 10 (6%) 81 6 (7%) 1826-1827 130 11 (8%) 70 9 (13%) 1827-1828 153 12 (8%) 65 9 (14%) 1828-1829 156 14 (9%) 55 - 1829-1830 177 12 (7%) 106 24 (23%) 1830-1831 133 9 (7%) 86 7 (8%) 1831-1832 159 12 (8%) No exams due to the Siege of
Porto. 1832-1833
The Academy was closed during the Siege of Porto. 1833-18341834-1835 161 - 93 - 1835-1836 167 8 (5%) 81 6 (7%) 1836-1837 229 14 (6%) 129 13 (10%) Total 7 271 508 (7%) 2 796 315 (11%)
Source: Machado, Adriano de Abreu Cardoso. 1878. Memoria historica da Academia Polytechnica do Porto. In Annuario da Academia Polytechnica do Porto: anno lectivo de 1877-1878. Porto: Tipografia Central.
12
Given the above information, the question that emerges is: What are the factors that might
help us understand the reduced number of students in the Course of Commerce in the
Academy of Porto? The course had the lowest number of students in 1803, well below
Mathematics (1382 students), French (2518 students), English (1209 students), Rational
Philosophy (992 students) and even Drawing (566 students).
The possible explanations are:
First, the fact that until 1819, the biannual course only admitted new students every two
years. Second, the requirement that only students who already had passed the first year of
Mathematics exam and the English and French exams could be admitted to the Course of
Commerce. This greatly hindered admission.
Finally, because - as the director of the Academy Navarro de Andrade, explained to
Academy’s Board when he presented a reform plan on 21st May 1825 – by generalizing
the study of double entry bookkeeping, the Course of Commerce "facilitated its learning
through private lessons, dismissing the study of preparatory subjects that comprised the
course of the Academy." Navarro de Andrade notes that, when General Company of
Agriculture and Vineyards of Alto Douro was established in 1756, "it was rare to have
among us someone who knew double entry and a bookkeeper had to come from Italy"3.
However, from 1803 onwards, after the Course of Comerce was instated, "it became so
common that not only the institution, but also business houses, could choose employees
who understood this matter."4
The Academy of Commerce and Trade Affairs had the merit of introducing and spreading
in Porto the double entry technique, which, until then, was not taught in any school, apart
from the Lisbon School.
4. The teaching of accounting as double entry bookkeeping
As seen above, the Academy had a decisive role in the introduction and spread of double
entry bookkeeping in Porto, which was an integral part of the second year classes of the
Course of Commerce.
3 It was, in fact from Germany, John Frederick Heckenberger (Sousa, 2006). 4 Our translation. Original reads: “de tal sorte as vulgarizou que não só aquele estabelecimento, mas as casas comerciais, puderam escolher empregados mui entendidos neste mester” in RIBEIRO, José Silvestre. 1872. Historia dos estabelecimentos scientificos litterarios e artísticos de Portugal nos sucessivos reinados da monarquia. Lisboa: Tipografia da Academia Real das Ciências, t. II, p. 422-423.
13
Given that at the moment there is no knowledge of the detailed programmes, is it possible
to know the relevance of teaching bookkeeping techniques in the Academy? To answer
this question, this section analyses firstly the subjects required by the Academy at the time
of recruitment for substitute lecturers in Commerce in 1829, particularly regarding
"bookkeeping". Anthony Pereira Araújo Júnior filled that vacancy. Secondly, the section
looks at the literature available on double entry bookkeeping in the Academy’s library.
Lastly and after the Royal Academy of Maritime and Trade Affairs had already given rise
to the Polytechnic Academy, the bookkeeping taught in the 1820s, is recreated, through the
work of Almeida Ribeiro.
4.1. The subjects required in the recruitment process of lecturers in Commerce in the Academy in Porto
As for the subjects required in the recruitment of lecturers in Commerce in the Academy in
Porto, the Archive of General Company of Agriculture and Vineyards of Alto Douro has
documentation regarding the Instrução sobre a forma dos exames dos professores de
Comércio, dated 1829, determined by royal notice, explaining the requirements for
candidates for substitute lecturers in Commerce. Only those who had graduated from the
School of Commerce of Lisbon or the Academy of Porto with a degree in Commerce were
elligible for recuitment.
The examinations needed to focus on the following subjects, which were mandatory
teaching contents:
• Commercial History of the various nations in general, and Portugal in particular;
• Commercial Geography in relation to other nations and Portugal, and their
possessions in particular;
• Foreign and national trade legislation;
• Commercial contracts, sales and purchases, societies, insurance, foreign
exchange, money, risk and charter;
• Double entry and single entry bookkeeping;
• Banking and exchange;
• Written composition on a subject "drawn by lot" at the time, on commercial
contracts, double entry bookkeeping, or foreign exchange transactions.
14
Questions on Escrituração (bookkeeping) included:
• Bookkeeping methods such as double and single entry, and the preference that
those had "because of their implementation and perfection";
• the principles on which the double entry theory was based;
• the rules that governed this type of bookkeeping, and which led to its excellence
when compared with other methods;
• the nature of the various general and special accounts, what they both represented
and the need for them;
• the different types of balance sheets and their uses;
• and finally, the need for absolutely accurate bookkeeping records, without
excluding the knowledge kept in the so-called auxiliary books, and their use.
These issues constituted an entire program that was not content with the simple empirical
approach to bookkeeping, such as the one that for example Mendonça Cabral presents in
the second volume of Guarda-livros moderno (1815-1816).
4.2. The literature on arithmetic and accounting at the Royal Academy of Maritime and Trade Affairs
As to the literature available in the library of the Academy of Porto, it should be noted that,
according to Sousa (2003), following the file inventory carried out the Arquives of the
General Company of Agriculture and Vineyards of Alto Douro, all background documents
pertaining to the Royal Academy of Porto, were assessed, and comprise two inventories of
all its property, dating between 1830 and 1832. As such, it includes its library books,
classified as "poor" and "shameful" by its literary director in 1824, but enriched in the
following years, and especially in 1828, when "an assortment of books" was added
(Machado, 1878: 208).
Specifically pertaining to the Course of Commerce in 1830, the library’s inventory
registered 90 titles and 197 volumes which comprised trade, maritime and commercial law,
commercial geography, political economy, banking, foreign exchange, insurance and, of
course, accounting, an expression that does not appear in any of the titles, but within
"science of merchants", "modern bookkeeper", "current accounts" and "double entry
bookeeping".
15
It is also worth noting that of the 90 titles listed, only one concerns arithmetic, specifically
Edmond Degrange’s L’arithmétique pratique. Fifteen of the titles deal with accounting.
Arithmetic, imperative for all "trade apprentices", essential in the field of double entry
bookkeeping, which was an integral part of the teaching program of the School of
Commerce of Lisbon, was addressed in the first year of the Mathematics Course in Porto.
This is why it does not appear in the Course of Commerce’s bibliography.
The bibliography related to Mathematics was, in fact, the core of the library of the
Academy. 233 titles were identified, six of which on arithmetic, all by French authors. One
was Bezout’s Elementos de arithmetica [Arithmetic elements], a translation of the 1771
French edition. The Portuguese edition was published in 1773 with numerous subsequent
editions at least until 1871. This was, as previously stated, used as textbook in the School
of Commerce of Lisbon, between 1782-1783 and 1845. Etienne Bezout, a mathematician,
was strongly represented in the Academy’s library, as verified by the number of copies of
each of his works on Algebra, Geometry and Trigonometry, and Math. The Academy of
Porto, in 1803, implemented these as textbooks for the Curso de matemáticas para uso do
corpo real de Artilharia e da Marinha [Math Course for Royal Artillery and Navy] in 1786
(first French edition, 1781). This was also the textbook used in both Navy Academies in
Lisbon. There were four copies of Elementos de Aritmética, all of them under "books to
serve classes". Bearing in mind that, even in 1803, the bookseller responsible for the
acquisition of books commissioned the University of Coimbra, in a single order, a total of
60 copies of Bézout’s Aritmética, one can infer that this book was bought by many of the
students.
It is important to highlight also that, besides Bézout and de Degrange, Garnier, a math
professor and author of an extensive bibliography, with numerous existing publications in
the library of the Academy, was a professor in the Mathematics Course. The list of the
books on arithmetic that were in the Academy’s library is presented in Table 3.
Table 3
BOOKS ON ARITHMETIC AVAILABLE IN THE LIBRARY OF THE ROYAL
ACADEMY OF MARITIME AND TRADE AFFAIRS (1830)
BÉZOUT, Étienne, 1773, 1795 and 1801. Elementos de arithmetica. Coimbra: Real Oficina da Universidade. (Several editions until 1871). BOURDON, Louis Pierre Marie. 1826. Élemens d'arithmétique. 4th Ed. Paris:
16
Bachelier. (1st Edition: 1821) DEGRANGE, Edmond. 1808. L’arithmétique pratique: analisée et démontrée dans tous ses développemens et dans ses différentes applications a tous les usages de commerce, de la banque, de la finance, des arts et metiers. Paris: V. Hocquart, 2 vols. GARNIER, Jean Guillaume. 1808. Traité d'árithmétique, a l'usage d'élèves de tout âge. 2nd Ed. Paris: Courcier (1st Edition: 1803). KRAMP, Christian. 1801. Elémens d’arithmétique. Colónia: Oedenkoven et Thiriart. LACROIX, Sylvestre François. 1804. Traité élémentaire d'arithmétique, a l'usage de l'École Centrale des Quatre Nations. 4th Ed. Paris: Courcier. (1st Edition: 1797) REYNAUD, Antoine André Louis. 1827. Traité d'arithmétique. 14th Ed. Paris: Bachelier (1st Edition: 1804). Source: Inventario dos instrumentos mathematicos, livros, desenhos, pinturas, ornamentos, moveis e outros objectos pertencentes á Academia Real da Marinha e Commercio da Cidade do Porto. 1830. Archive of the Real Companhia Velha. Subfundo da Academia Real da Marinha e Comércio da Cidade do Porto, A002, box1.
In regards to the bibliography on Accounting/Bookkeeping available at the Academy of
Porto, some findings can be highlighted.
First, only two Portuguese authors appear: Cabral de Mendonça and his O guarda-livros
moderno [The modern bookkeeper] and Supplemento ao guarda-livros moderno
[Supplement to the modern bookkeeper], both in duplicate (1815-1816); and Manuel Luis
da Veiga with his Novo methodo das partidas dobradas, para uso d'aquelles que não
tiverem frequentado a Aula do Comércio (new double entry method for those who have not
attended the School of Commerce) and Escola mercantil sobre o commercio assim antigo
como moderno, entre as nações commerciantes dos velhos continents (The mercantile
school on ancient and modern trade, among the merchant nations of the old continent),
both dated 1803. The latter does not address accounting.
In fact, in all 90 titles related to the Course of Commerce (1830) only three Portuguese
authors appeared: José da Silva Lisboa, with Principios de direito mercantil, e leis de
marinha para uso da mocidade portugueza, destinada ao commercio (Principles of
commercial law, and marine laws for use of the Portuguese youth, for commerce), 1806;
José Acúrsio das Neves, with Variedades sobre objectos relativos ás artes, commercio e
manufacturas consideradas segundo os principios da economia politica (Varieties of
objects relating to the arts, commerce and manufactures according to the principles of
political economy), 1814, and Noções historicas, economicas, e administrativas sobre a
producção, e manufactura das sedas em Portugal, e particularmente sobre a real fabrica
do suburbio do Rato, e suas annexas (Historical, economic, and administrative
fundamentals on production and manufacture of silks in Portugal, and particularly on the
17
manufactures of Rato, and surroundings), 1827; and Francisco José Freire with his
Secretario portuguez, ou, methodo de escrever cartas por meio de huma instrucção
preliminar: regras de secretaria: formulario de tratamentos, e hum grande numero de
cartas em todas as especies, que tem mais uso, com varias cartas discursivas sobre as
obrigações, virtudes, e vicios do novo secretario (Portuguese Secretary, or method for
writing letters through preliminary instruction: office rules: form of treatment, and a large
number of letters that have more use, with various discursive letters on the obligations,
virtues and vices of the new secretary), dated 1801 and published since 1745, with
numerous editions, until at least 1849.
Second, all the accounting publications are by French authors, with the exception of
Ordenanzas de Bilbau, demonstrating their dominance.
The author with more titles is Edmond Degrange - eight publications, six of which can be
classified as belonging to the area of accounting. Of the remaining two, one is about
Exchange and the other Arithmetic, as can be seen in Table 4.
The accounting literature thus reveals the importance of French in the Course of
Commerce - 2518 students enrolled between 1803-1837, while in the English course, for
the same period, 1209 students were enrolled – even though Porto had a large English
community and despite the relevance of the Port wine trade for the economy of the city,
the Alto Douro and Portugal.
18
Table 4
ACCOUNTING-RELATED MATERIALS IN THE LIBRARY OF THE ROYAL
ACADEMY OF MARITIME AND TRADE AFFAIRS OF THE CITY OF PORTO
(1830)
DEGRANGE, Edmond. 1821. De l'Avantage des parties doubles sur les autres méthodes. Paris: Saintin. DEGRANGE, Edmond. 1821. Traité des comptes en participation, précédé de la tenue des livres généralisée. Paris: Saintin. DEGRANGE, Edmond. 1824. Tenue des livres des maitres de forges, ou comptabilité en partie simple et double applicable aux usines en général. Paris: Aimé André. DEGRANGE, Edmond. 1825. De la tenue des livres des agens de change et des courtiers de commerce. Paris: Renard. DEGRANGE, Edmond. 1826. La Tenue des livres rendue facile, ou nouvelle méthode d'enseignement en simple et double parti. Paris: Saintin. DEGRANGE, Edmond. 1826. Manuel du commerce, ou Vade mecum des commerçans et des voyageurs de toutes les classes. Paris: Saintin. La PORTE, Mathieu de. 1792. Science des négociants et teneurs de livres, ou Instruction générale pour tout ce qui se pratique dans les comptoirs des négocians, tant pour les affaires de banque, que pour les merchandites, & chez les financiers pour les comptes. Paris: Libraires Associés. MENDONÇA, Manuel Teixeira Cabral de. 1815-1816. O guarda-livros moderno ou curso completo de instrucções elementares sobre as operações do commercio tanto em mercadorias como em banco offerecido aos negociantes portuguezes. Lisboa: Impressão Régia, 2 tomos. MENDONÇA, Manuel Teixeira Cabral de. 1818. Supplemento ao guarda-livros moderno, ou curso completo de instrucções elementares sobre as operações do commercio, tanto em mercadorias como em banco. Lisboa: Impressão Régia. MIGNERET, P. J. 1802. La science des jeunes négociants et teneurs de livres, ou Cours complet d'instructions élémentaires sur les opérations du commerce en marchandises et banque. Nova edição (1.ª ed. de 1798). Paris: Libraires Associés, 2 vols. NEVEU, Jone. 1802. Cours pratique de commerce à l'usage des agriculteurs, fabricans et négocians, ou, Les mathématiques appliquées aux opérations élémentaires de commerce ou de circulation, servant d'introduction au cours des opérations de banque: précédé de Notions essentielles sur le commerce, les papiers de crédit, les finances, les mesures anciennes et nouvelles, d'un tableau des connoissances humaines et d'un tableau pour les arts et métiers, etc.. Paris: Debray, 2 vols. ORDENANZAS de la ilustre Universidad y Casa de Contratación de la M. N. y M. L. Villa de Bilbao: Insertos sus reales privilegios, aprobadas y confirmadas por el Rey nuestro señor don Phelipe Quinto (...) Año de 1737. 1796. Madrid: Imprenta de Sancha. REESS-LESTIENNE, C. F. 1816. Cours de tenue de livres en parties simples et doubles, divisé en cinq parties. Paris: author's edition. SAVARY, Jacques. 1759-1765. Dictionnaire universel de commerce, contenant tout ce qui concerne le commerce qui se fait dans les quatre parties du monde. Copenhage: Cramer & C. Philibert, 5 vols. SEPT-FONTAINES, Louis-Marie Blanquart de. 1802. Les intérêts des comptes courans tout calcules, quels qu’en soient et le taux et le capital. Paris: H. Agasse. VEIGA, Manuel Luís da. 1803. Novo methodo das partidas dobradas, para uso d'aquelles que não tiverem frequentado a Aula do Comércio. Lisboa: Oficina de António Rodrigues Galhardo. Source: Inventario dos instrumentos mathematicos, livros, desenhos, pinturas, ornamentos, moveis e outros objectos pertencentes á Academia Real da Marinha e Commercio da Cidade do Porto. 1830. Archives from
19
Real Companhia Velha. Subfundo da Academia Real da Marinha e Comércio da Cidade do Porto, A002, box1.
Based on the accounting literature mentioned, it is possible to evaluate the importance they
had in accounting education in Portugal.
Mathieu de La Porte’s influence in the teaching of accounting in Portugal - as in France,
Spain and Italy - has been proficiently handled by Hernâni Carqueja in several
publications, demonstrating the "the influence of French authors" in accounting in Portugal
(Carqueja, 2007: 3), from the eighteenth century to the mid-twentieth century:
La Porte’s La Science des négociants (1704) was one of the main sources of the
first book in Portuguese about double entry bookeeping written by Bonavie -
Mercador exacto nos seus livros de contas (1759, 1771, 1779), which practically
copies numerous paragraphs of this Dutch author with French citizenship, which
set, according to some authors, "the French textbook model on accounting" for 200
years;
La Porte was the only author who wrote about accounting that was translated into
Portuguese in the eighteenth century. His Guia de Negociantes (1794) first edition
was in French, Le Guide des Négociants, published in 1685;
La Porte’s influence is also depicted in Albert Jacqueri de Sales’ classes, second
lecturer in the School of Commerce of Lisbon (1763-1785), as evidenced by
Notícia geral da escritura dobrada ou método de escrituração dos livros por
partidas dobradas, dated 1769 (Rodrigues et al., 2013);
Guarda-livros moderno, written by Cabral de Mendonça (1815, 1823 e 1835), the
"first printed book used as a textbook in the School of Commerce of Lisbon" is
based on, and sometimes copied from, in terms of "structure and organization"
Science des negociants (Carqueja, 2010: 104). This was common practice,
nationally and internationally.
Edmond Degrange (father), a Commerce professor, is the most represented author in the
Academy’s Library. There L’arithmétique pratique (1808), and the Nouveau traité du
change (1826) were found, among six other publications on Accounting, all published
between 1821-1826 by his son, since the author died in 1818. The Traité des comptes,
1821, includes an update of La Tenue des livres rendue facile, first published in 1795 and
whose last edition in French dates from 1920. In 1837 he published in Porto Método fácil
20
de escriturar os livros por partidas simples e dobradas [The easy method of single and
double entry bookkeeping], which was edited at least eight times until 1894. This book was
recently (2013) reproduced by the American publisher, Nabu Press. In fact, Análise sobre a
escrituração comercial [Analysis of Commercial Bookkeeping] was edited in Porto,
inspired by Degrange in 1857. As Carqueja (2011) wrote, Edmond Degrange was one of
the authors, if not the most influential author, on the theory and practice of accounting in
Portugal in the nineteenth century.
The famous Dictionnaire universel de commerce written by Jacques Savary des Bruslons,
with several French editions, was translated into English, German and Italian. The first
edition comprised three volumes (1723-1730). The Copenhagen edition of the book, in five
volumes (1759-1765) can be found in the Academy of Porto.
It has been translated, adapted and extended into Portuguese by Swiss Alberto Jacqueri de
Sales, second lecturer of the School of Commerce, with the title Diccionario do commercio
(Savary Dictionary) in four volumes (1761-1773). Although Jácome Ratton, deputy of the
Royal Board of Commerce, considered it "appropriate for the country" and "very useful in
print," this would never happen. In fact, the book is still in its original handwritten
manuscript in the National Library.
The Savary Dictionary was a pillar for the Tratado sobre Escrituração Comercial,
published in 1829, by António Rodrigues da Silva.
The other French authors that can be found in the Academy’s library exerted a more
limited influence.
Pierre-Jean Migneret is a math and bookkeeper professor, whose Science des jeunes
négociants (first edition) dates 1798.
Jone Neveu is a lawyer, math and trade professor. Before 1802 he had already published
La parfait intelligence du commerce (1785).
Louis-Marie Blanquart Sept-Fontaines had published in 1791 the Encyclopédie
méthodique. Forêts et bois. In the field of accounting, only the 1802 version is known.
CF Reess-Lestienne is the author of Cours de tenue de livres en parties simples et doubles,
the 1816 edition. He wrote other books on business correspondence, exchange, banking
and commercial geography, published either by himself or as co-author of F Trémery, at
least until 1861.
21
In Castilian language, the library of the Academy of Porto only carries Ordenanzas…da
Villa de Bilbao [Ordenances of Bilbao] (originally published in 1737), the edition dated
1796. Its "ninth chapter" addresses merchants, bookkeeping and its formality. It objectively
refers to bookkeeping “en partidas dobles” [by doube entry bookkeeping], the requirement
for “negociantes por mayor” [wholesale businessmen] and the need for companies to do
the "balance" at least every three years.
Bilbao’s Ordenanzas [Ordenances of Bilbao] were in force in Spain until the adoption of
the 1829 Código de comércio (Commercial Code). This occurred in most Latin American
countries as well until the late nineteenth century, which shows the influence exerted
internationally - numerous editions and reprints between the 18th and 20th centuries.
A particular reference should be made to Cabral de Mendonca, whose work, O Guarda-
livros moderno [The Modern Bookkeeper], according to Francisco Santana (1986), was
adopted as the official textbook in the School of Commerce until 1845, to teach double
entry bookkeeping. No documentary sources were found in the Academy of Porto which
refered to this situation.
Inocêncio Francisco da Silva in his indispensable Dicionário Bibliográfico Português
[Bibliographical Portuguese Dictionary] in 1862 adverted to the fact that Mendonça's
works are "extracts, re-compilations and translations of other national and international
authors."
Ricardo de Sá (1903: 538) goes further, stating that Cabral de Mendonça was not "original
in his work because he translates De La Porte or transcribes Manuel Luis da Veiga."
José Luis Cardoso notes that the text that derives from Jacqueri de Sales’s lecture notes
"was plagiarized, with slight reformulations" by Cabral de Mendonça, without even
mentioning his name (1984: 96). But the truth is that the royal provision that in 1817
granted Cabral de Mendonça the "exclusive privilege, so that for a period of ten years no
one else can print O Guarda-livros moderno [The modern Bookkeeper]". This provision
recognized that the matters dealt with in the first volume were not "new", but in fact
"excerpts of several authors who have written about these subjects". Cabral de Mendonça,
an alumnus of the School of Commerce, where he graduated in 1809, in the preface
acknowledges that the book was not comprised of "only my ideas". He states: "great men
launched their first strokes and I thought it was convenient to transcribe one called Notícia
geral do comércio [General Commerce News]". The handwritten text that was known to
22
belong to Jacqueri de Sales, dated 1789, was also, according to Cabral de Mendonça, a
compilation of other authors, thereby mitigating its plagiarism, which was the norm in
Portugal at that time.
Hernani Carqueja (2010, 2011) demonstrated the influence that authors such as La Porte,
Bertrand-François Barrême and Jacqueri de Sales exerted in Cabral de Mendonça’s
publications.
It is also possible to identify, according to Francisco Santana (1986), the influence of
Ricardo Gomes Rosado Moreira Froes, a lecturer of the School of Commerce, who
published Juros compostos [Compound Interest Rates] in 1816.
4.3. Recreation of “escrituração mercantil” [commercial bookkeeping] classes through the work of Almeida Ribeiro
In 1842, a Tratado de Escrituração Mercantil (Commercial Bookkeeping Treaty) was
published in Porto without an indication of who the author was. However, in the 19th
century it became known that its author is Domingos de Almeida Ribeiro, because of the
information that Almeida Outeiro left in his Estudos sobre escrituração mercantil (1867).
Ricardo de Sá’s Tratado de Contabilidade (1903) and Hernâni Carqueja (1999)
corroborated this finding. It was also possible to verify that Almeida Ribeiro was a former
student of the Academy in Porto, where he graduated. Additionally, in 1829 he took part of
the recruitment process for lecturers for the Course of Commerce in the Academy, due to
Francisco Joaquim Maia’s ousting.
It is not the aim of this study to trace the biography of this Port wine merchant, but it must
be noted that Almeida Ribeiro, in his 206-page long Tratado de Escrituração Mercantil,
states, from page 40 onwards, that he intends to present a practical Mercantil Bookkeeping
model, organised in three books - Memorial, Diário, Razão (Memorial, Journal, Ledger) –
drawing on what he retained while enrolled at the “Faculty of Commerce” at the Royal
Academy of Maritime and Trade Affairs of the City of Porto, between the years 1825-
1826. Additionally, Almeida Ribeiro provides examples of Porto’s economic and social
life, namely the existing companies in the city. At that time, António Pedro Gonçalves
(1819-1828) was the main lecturer and his substitute was Francisco Joaquim Maia.
There may be a slight influence of O Guarda-livros moderno, written by Cabral de
Mendonça in the first 40 pages, dedicated to "lecture on rules and procedures" or "concepts
23
and previous lectures". However, because of how the concepts and subjects are presented,
Tratado de Escrituração written by Almeida Ribeiro reveals a mixed profile: that of an
academic and that of a merchant who is well aquainted with Porto’s square and aims to
raise merchants’ and clerks’ awareness in relation to the need for, not only the "storage of
books," as was standard practice, but also bookkeeping.
After giving "a general idea of the bookkeeping method", its definition and the differences
between "simple bookkeeping" and "Italian bookkeeping", the author divides the subject
into three books - Memorial, Journal, Ledger -, and adds an appendix where he describes
and exemplifies mercantile bookkeeping through ledgers.
In the first book, dedicated to the Memorial, Almeida Ribeiro identifies the rules of
bookkeeping and its benefits, since "the Journal is not a book to be written on the heels of
success, because bookkeeping requires time, retreat, thought and deliberation"5. This may
also serve to verify entries made in the Journal.
The second book, the Journal, is divided into two sections: the first describes the book, its
use, and analyzes the nature and use of the terms Devedor (Debtor) and Credor (Creditor).
It then presents practical rules for its determination.
Finally, there is a practical application of this Teoria do Devedor e Credor [Debtor and
Creditor Theory], divided "by the three branches of commerce, namely: self-owned, third
party and societal."6 The rules to be followed in main commercial transactions are detailed,
such as purchases, sales, exchanges, receipts, payments, consignment goods, returns, and
insurance.
The third book, Razão (Ledger), explains its use and importance, continuing with notions
of "Balance sheet", checking the books and errors correction, and "Business balance".
The Tratado provides numerous examples of concrete operations, which are released
successively in the Memorial, the Journal and the Ledger. The book Razão begins with an
alphabetized list of accounts, indicating the portfolio of each.
The Appendix called Escrituração Mercantil por meio de livros auxiliares (Mercantile
bookkeeping by auxiliary books) explains that these can be used in parallel to the system
5 Our translation. Original reads: “o Diário não é livro que se escreva ao correr dos sucessos, porque a sua escrituração requer vagar, retiro, pensar e deliberação”. 6 Our translation. Original reads: “pelos três ramos do comércio, a saber: comércio de conta própria, comércio de conta alheia, e comércio em sociedade”.
24
described and exemplified previously, even though the author admits that the three main
books “are enough to carry our mercantile bookkeeping”. There are suggestions as to the
selection process, based on a case-by-case analysis of the needs of each merchant, such as
the Livro de Caixa (Cash Book), various types of treasuries (a book for each
denomination), and various third-party descriptions. It also suggests the possibility of
creating special journals, such as the Diário de Compras (Purchasing Journal), and the
Diário de Vendas (Sales Journal).
The author concludes by claiming to have demonstrated that "auxiliary books are able to
spare the bookkeeping of the main books, and the work of the bookkeeper," because they
decrease the number of entries and accounts, when compared to what it would take to
“keep the books without auxiliary intervention"7.
The book ends with four practical examples, which involve transactions and where
bookkeeping is requested to know the current state of member accounts, or according to
specific rules explained previously.
In sum, if we consider that the second volume O Guarda-livros moderno, published in
1835, reflects the teaching methods of the School of Commerce of Lisbon, which used this
textbook, the Tratado de Escrituração Mercantil (1842) illustrates the classes in the
Academy in Porto, as the author claims. This being the case, although both schools present
bookkeeping by double entry identically - Memorial, Journal, Ledger -, the development of
themes, language style and practical bookkeeping examples, are clearly distinct: Cabral de
Mendonça refers to Lisbon, 1816-1817; Almeida Ribeiro takes us to Porto, from 1825 to
1826.
Furthermore, unlike Cabral de Mendonça, the classes in the Academy of Porto, according
to Almeida Ribeiro, do not address compound interests - most likely taught in the
preparatory Mathematics classes that preceded Course admission - and do not present any
"dialogue on double entry" in the form of questions and answers, as can be seen at the end
of O Guarda-livros moderno. On the other hand, Almeida Ribeiro presents the "problems"
on bookkeeping several "transactions" given to the students enrolled in the Course of
Commerce in Porto.
7 The original reads: “os Livros auxiliares poupam a escrituração dos Livros principais, e o trabalho do guarda-livros”, ... “fazendo aquela escrituração sem intervenção dos auxiliares”.
25
Students should "keep the books with their own hand, insert a monthly balance sheet into
the Ledger, and examine the Business Balance at the end of the year. And the teacher will
take special care to apply the doctrine of this compendium while transactions are inserted".
This is the "Warning" in Tratado de Escrituração Mercantil, dated 1842. It is a faithful
transcription of the classes of the Course of Commerce in Porto, which the author had
attended - and so we understand the author’s hesitation in assuming this Tratado as his
own.
It is possible to argue, therefore, that despite the absence of texts that served as the basis
for Accounting/bookkeeping lessons, the 1842 Tratado (Treaty) is able to depict how these
subjects were taught in the Academy in Porto in the 1820s. The Academy most likely kept
the model adopted at the time of its origins (1803), which was characterized by being
highly practical, based on basic but strict bookkeeping, using the double entry method, and
applied to the businesses of this city in the north of Portugal.
5. Conclusion
The first conclusion that can be drawn from this research is that although the term
Contabilidade (Accounting) was first used in Portugal in 1797 (Coutinho, 1993), and used
repeatedly in national legislation, the term was not used in the business world for many
decades. The term used was Escrituração (Bookkeeping), a fact that was also evident in
Official Trade classes, the books used as the basis for the lectures and, later on, the books
written by graduates.
The second conclusion is that only two authors on Arithmetic and Accounting were not
French. This is a clear indication that the French School dominated such matters in the
Academy of Porto. Their influence was constant in accounting education in Portugal
throughout the 19th century.
The third aspect that we would like to highlight is that, contrary to what happened in
Lisbon at the School of Commerce, to date, we do not know of any texts, postilas or lecture
notes, or even textbooks used in the Commerce course programme. The same is not true in
regards to Arithmetic and Mathematics, as we have shown. Is it possible that, similar to
what happened in Aula do Comércio de Lisboa, Mendonça Cabral's work also served as a
textbook in the Academy in Porto from 1816-1818? And what was the situation like during
the years previous to those? No evidence was found on this issue in the documents
26
available at the Academy in Porto. Nonetheless, Almeida Ribeiro’s Tratado (1842) gives
us a comprehensive view of the subjects that were taught and the method used in the
Course of Commerce in regards to Contabilidade/escrituração por partidas dobradas
(Accounting/double entry bookkeeping).
The last observation worth noting is that the Royal Academy of Maritime and Trade
Affairs of the City of Porto gave rise to several private Accounting courses, as was
indicated by Navarro de Andrade in 1825. This enabled the spread of double entry
bookkeeping in the northern city of Portugal.
It was not the last time that the public school was at the genesis of private schools ... in this
case, Accounting.
27
Archival sources
ARQUIVO DA REAL COMPANHIA VELHA. Subfundo da Academia Real da Marinha
e Comércio da Cidade do Porto (1779-1836).
References
AAVV. 2003. 2.º Centenário da Academia Real da Marinha e Comércio da Cidade do
Porto. 1803-1837. Porto: Reitoria da Universidade do Porto.
ABREU, José Maria. 1865. Relatório da inspecção extraordinária feita á Academia
Polytechnica do Porto em 1864 pelo vogal effectivo do conselho geral de instrucção
publica José Maria de Abreu. 1865. Lisboa: Imprensa Nacional.
ANNUARIO da Academia Polytechnica do Porto: anno lectivo de 1877-1878. Porto:
Tipografia Central.
AZEVEDO, Rafael Ávila de. 1981. “’O Porto na época moderna’: da Academia Real da
Marinha e Comércio do Porto à Academia Politécnica do Porto”. Revista de História, vol.
IV.
BASTO, Artur de Magalhães. 1937. Memória histórica da Academia Politécnica do Porto.
Porto: Universidade do Porto.
CARDOSO, José Luís. 1984. “Uma ‘notícia’ esquecida: o ensino da economia na Aula do
comércio”. Estudos de Economia, vol V (1) (out-dez).
CARQUEJA, Hernâni O. 1999. “Bosquejos de contabilista III – dois tratados sem o nome
do autor”. Jornal de Contabilidade, 270 (set.). Lisboa: APOTEC.
CARQUEJA, Hernâni O. 2007. “Guia de Negociantes de Mathieu de La Porte, uma
tradução editada em 1794. Boletim do Centro de Estudos de História da Contabilidade, n.º
38 (out.).
CARQUEJA, Hernâni O. 2010. Arte da escritura dobrada que ditou na Aula do Comércio
João Henrique de Sousa copiada para instrução de José Feliz Venâncio Coutinho no ano
de 1765 – comentário, fac-símile e leitura. Lisboa: OTOC.
CARQUEJA, Hernâni O. 2011. “Apontamento sobre a contabilidade em Portugal entre
1900 e 1950”. Revista Española de Historia de la Contabilidad, 14 (jun.).
28
CARQUEJA, Hernâni O. 2011. “Mathieu de La Porte e a Ciência dos Negociantes
(1704)”. Pecvnia. Revista de la Facultad de Ciencias Económicas y Empresariales
Universidad de León. N.º 13 (jul.-dez.).
COUTINHO, Rodrigo de Sousa. 1993. Textos políticos, económicos e financeiros: 1783-
1811. Lisboa: Banco de Portugal, 2 tomos (Introdução de Andrée Mansuy Diniz Silva).
ESTATUTOS particulares ou directorio economico para o governo interior da Companhia
Geral da Agricultura das Vinhas do Alto Douro, ordenado por sua majestade e
confirmado pelo seu alvará de 10 de fevereiro de 1761. Lisboa: Oficina de Miguel
Rodrigues.
GONÇALVES, Miguel. 2012. Das Aulas de Comércio do Porto (1803) e de Lisboa
(1759): cotejo crítico e síntese comparativa. Paper presented at VIII Encuentro de trabajo
sobre historia de la contabilidad de la Comissión de Historia de la Contabilid de AECA.
Soria, Espanha. Available at: http://www.aeca.es/viii_encuentro_trabajo_historia_
contabilidad/comunicaciones/016.pdf
LISBOA, João Batista Fetal da Silva. 1803. Oração, que na abertura da Academia Real da
Marinha e Commercio da cidade do Porto recitou… em 4 de novembro de 1803. Lisboa:
Oficina de António Rodrigues Galhardo.
MACHADO, Adriano de Abreu Cardoso. 1878. Memoria historica da Academia
Polytechnica do Porto. In Annuario da Academia Polytechnica do Porto: anno lectivo de
1877-1878. Porto: Tipografia Central.
MARTINS, Conceição Andrade. 1990. Memória do Vinho do Porto. Lisboa: Instituto de
Ciências Sociais/Universidade de Lisboa.
MENDONÇA, Manuel Teixeira Cabral de. 1835. O Guarda-livros moderno ou Curso
completo de instrucções elementares sobre as operações do commercio, tanto em
mercadorias como em banco. 3.ª ed. Lisboa: Impressão Régia, 2 tomos.
MOUTINHO, Tiago. 2010. O Comércio do Vinho do Porto através da análise da
documentação da Companhia Hunt, Newman & Roope, Cº., entre 1800 e 1832. Masters
dissertation in History, International Relations and Cooperation, Faculty of Letters,
University of Porto.
OUTEIRO, José Maria de Almeida. 1867. Estudos sobre escripturação mercantil por
partidas dobradas em materia de mercadorias (…) precedidos d´uma breve exposição da
29
legislação commercial nos pontos de maior utilidade para o comerciante. Porto: Tipografia
Lusitana.
PINTO, Helder. 2011. “A Academia Real de Marinha e Comércio da Cidade do Porto
(1803-1837)”. Revista Brasileira de História da Matemática, vol. 11 (21).
RIBEIRO, Domingos Cândido de Almeida. 1860. Tratado de contabilidade civil e
escrituração mercantil. Porto: Tipografia de Sebastião José Pereira.
RIBEIRO, Domingos de Almeida. 1842. Tratado de escrituração mercantil, ordenado em
forma de compendio contendo a doutrina theorica e pratica da arrumação dos livros de
contabilidade, acompanhado de um modelo dos tres livros principaes, com o respectivo
balanço volante e o balanço geral; e com um appendix sobre os livros auxiliares.
Dedicado á Associação Commercial da Praça do Porto. Porto, Tipografia de Faria
Guimarães.
RIBEIRO, João Batista; et al. 1854. Breve memoria sobre a instrucção publica superior no
Porto e nas Provincias do Norte, offerecida aos senhores deputados da nação portugueza
pelos lentes da Academia Polytechnica. Porto: Tipografia de Faria Guimarães.
RIBEIRO, Joaquim Torquato Álvares. 1847. Discurso recitado na Academia Polytechnica
do Porto na abertura do anno lectivo de 1846 para 1847. Porto: tipografia de Álvares
Ribeiro.
RIBEIRO, José Silvestre. 1872. Historia dos estabelecimentos scientificos litterarios e
artísticos de Portugal nos sucessivos reinados da monarquia. Lisboa: Tipografia da
Academia Real das Ciências, t. II.
RODRIGUES, Lúcia Lima Rodrigues; CARQUEJA, Hernâni O.; FERREIRA, Leonor
Fernandes. 2013. “As partidas dobradas e as postilas dos dois primeiros lentes da Aula do
Comércio (1759-1844)”. In VI Encontro de História da Contabilidade da Ordem dos
Técnicos Oficiais de Contas. A História da Contabilidade dos Países de Língua
Portuguesa. Atas. Lisboa: OTOC.
RODRIGUES, Lúcia Lima, Craig, Russell, & Gomes, Delfina. 2007. State intervention in
commercial education: the case of the Portuguese School of Commerce, 1759. Accounting
History, 12(1), 55-85.
30
RODRIGUES, Lúcia Lima, Gomes, Delfina, & Craig, Russell. 2003. Corporatism,
liberalism and the accounting profession in Portugal since 1755. The Accounting
Historians Journal, 30(1), 95-128.
RODRIGUES, Lúcia Lima, Gomes, Delfina, & Craig, Russell. 2004. The Portuguese
School of Commerce, 1759-1844: a reflection of the ‘enlightenment’. Accounting History,
9(3), 53-72.
SÁ, Ricardo José de. 1903. Tratado de Contabilidade. Lisboa: Tipografia de A Editora.
SANTANA, Francisco. 1986-1988. “A Aula do Comércio de Lisboa”. I-VII. Lisboa:
Revista Municipal. Lisboa: Câmara Municipal.
SILVA, António Rodrigues. 1829. Tractado sobre escripturação commercial, traduzido do
francez, extrahido do Diccionário Universal do Commercio. Recopilado e augmentado
por… Lisboa: Impressão Régia.
SOUSA, Fernando. 1979. A População Portuguesa nos Inícios do Século XIX. PhD
Dissertation in Modern and Contemporary History, Faculdade de Letras da Universidade
do Porto.
SOUSA, Fernando (coord.). 2003. O Arquivo da Companhia Geral da Agricultura das
Vinhas do Alto Douro. Porto: CEPESE.
SOUSA, Fernando (coord.). 2006. A Real Companhia Velha: Companhia Geral da
Agricultura das Vinhas do Alto Douro, 1756-2006. Porto: CEPESE.