Accounting Practices Concerning the Boris Family Business in Brazil: 1882–1896

2020 ◽  
Vol 47 (1) ◽  
pp. 19-38
Author(s):  
Adolfo Henrique Coutinho e Silva ◽  
Amaury José Rezende ◽  
Flávia Zóboli Dalmácio ◽  
José Paulo Cosenza
Keyword(s):  
19Th Century ◽  
Family Business ◽  
Accounting System ◽  
Late 19Th Century ◽  
Accounting History ◽  
The 19Th Century ◽  
Jel Classifications

ABSTRACT The purpose of this study is to provide a general narrative of the accounting practices of the company Boris Frères & Co. Ltd., popularly known as “Casa Boris,” which played an important role in the trade practices in Brazil's history in the late 19th century. To accomplish this objective, the authors reviewed and summarized the company's account books, accounting records, and other documents from 1882 to 1896, focusing on the usefulness of the accounting practices adopted and identifying the economic and legal factors that influenced its accounting system at the time. The findings constitute important records of Brazil's accounting history in the 19th century and provide evidence concerning the levels of development and adequacy of the accounting practices adopted by Brazilian commercial firms in the period. JEL Classifications: F13; M10; N00; N76.

AN ARCHIVAL INVESTIGATION OF A LATE 19TH CENTURY ACCOUNTING INFORMATION SYSTEM: THE USE OF DECISION AIDS IN THE AMERICAN PRINTING INDUSTRY

2001 ◽  
Vol 28 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Roger B. Daniels ◽  
Jesse Beeler
Keyword(s):  
Information System ◽  
19Th Century ◽  
Cost Allocation ◽  
Decision Aids ◽  
Accounting Information ◽  
Accounting System ◽  
Printing Industry ◽  
Late 19Th Century ◽  
Accounting Information System ◽  
Cost Accounting System

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional accounting techniques and the cost accounting system into an intricate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises questions about the uniform costing movement in the American printing industry.

Hegel, China, and the 19th Century Europeanization of Philosophy

2018 ◽  
Vol 45 (1-2) ◽  
pp. 18-37
Author(s):  
Justin E. H. Smith
Keyword(s):  
19Th Century ◽  
Chinese Philosophy ◽  
Western Philosophy ◽  
Late 19Th Century ◽  
Nationalist Discourse ◽  
Before And After ◽  
The 19Th Century ◽  
The Way

I clarify Hegel’s role in the Europeanization of philosophy over the course of the 19th century. I begin with an investigation of the way non-Western philosophy was conceptualized in Europe before, and after, I move on to a consideration of the debates about philosophy that emerged in late 19th century China because of European attempts, such as that of Hegel, to circumscribe the geographical and civilizational scope of this discipline. How may we see the emergence of a distinctly modern, generally nationalist, discourse about “Chinese philosophy” within China as a reflection of larger global processes then taking place?

scholarly journals Toys between the Ludic and the Pedagogical Perspective in Late 19th Century Romania

2021 ◽  
Vol 9 (1) ◽  
pp. 11-30
Author(s):  
Cătălina Mihalache
Keyword(s):  
19Th Century ◽  
Social Differentiation ◽  
Western World ◽  
Late 19Th Century ◽  
Material Resources ◽  
The Social ◽  
The 19Th Century

The paper proposes to identify what the 19th century brought as novelties in the “life” of toys, seen as items dedicated explicitly to children; I have focused, naturally, on the Romanian case. By correlating the accounts to which I had access, I was able to outline certain evolutions in the manufacture, use, purchase, and characteristics ascribed to toys in that period. I have noted, first of all, the social differentiation in terms of toy consumption. The lower classes – defined by their views of childhood, material resources and well-delimited systems of gratification/rewarding – used more or less the same games and toys. Wealthier classes recorded a more diversified consumption, with urban influences, while the children of the elites became increasingly familiar with the offers of the Western world, brought directly from the source or just copied here. Another highlighted aspect is the increase in standardisation and even the industrialisation of toy production.

Late 19th-Century Latina/o Letters: A Heterogeneous Archive

2019 ◽  
Author(s):  
Anita Huizar-Hernández
Keyword(s):  
New York ◽  
19Th Century ◽  
Culturally Diverse ◽  
The United States ◽  
Border Crossing ◽  
Upper Class ◽  
Late 19Th Century ◽  
Regional University ◽  
National Archives ◽  
The 19Th Century

Though the 19th century witnessed the creation of new nations throughout the Americas, late-19th-century Latina/o writing in many respects defies national borders and boundaries. From exiles and immigrants to conquered populations living within the ever-expanding reach of the United States, Latinas/os in the latter part of the century often invoked a transnational and hemispheric perspective in their writing that reflected the border-crossing scope of their experience. From New Orleans to New York to New Mexico, late-19th-century Latina/o writing comprises a heterogeneous archive that is geographically, linguistically, politically, and culturally diverse. Though many texts continued to be written in Spanish, some texts in English began to emerge. The authors of these texts came from a wide variety of racial and class backgrounds, in some cases pursuing cross-racial and cross-class alliances via their writings while in other cases defending their claims to an upper-class white racial identity. Despite this diversity, by the end of the century Latina/o writers of all backgrounds were increasingly subject to marginalization as racialized others within mainstream US society. Many Latina/o texts from this period have been recovered from archives, edited, and republished for contemporary audiences. Scholars of this literature are necessarily involved in the recovery of texts that have been overlooked in private, regional, university, and national archives throughout the Americas. The deep fragmentation of this body of work speaks to the border-crossing nature of late-19th-century Latina/o writing, as well as to the dynamism of a field whose objects of study are constantly expanding and consequently shifting the terrain of what such writing might mean.

El rol de la inmigración alemana en el proceso de formación de la nación chilena

1980 ◽  
Vol 7 ◽  
pp. 35-51
Author(s):  
Gerardo Ojeda Ebert
Keyword(s):  
International Relations ◽  
19Th Century ◽  
Great Influence ◽  
Late 19Th Century ◽  
Military Organization ◽  
German Immigrants ◽  
Abstract Description ◽  
The 19Th Century ◽  
Great Complexity

The article describes the role of German immigrants in the formation of the Chilean nation in the 19th Century. The processes and problems related to Chile's emergence are of great complexity. The role of German immigrants was also very complex and important. According to Ebert they had great influence on economic, socio-political and military organization, and as well as on shaping of democratic institutions of the state. The presence of Germans in the late 19th Century also facilitated international relations, as it resulted in improved relations with the newly united Germany, which had official policies supporting foreign based Germans. English abstract/description written by Michał Gilewski

The activity of the singing society «Lutna» (based on the publications of the daily «Dilo» in the 1880s)

2019 ◽  
pp. 181-197
Author(s):  
Nataliia Kobryn
Keyword(s):  
19Th Century ◽  
Early Years ◽  
Daily Newspaper ◽  
Late 19Th Century ◽  
Musical Life ◽  
Musical Works ◽  
Mixed Choir ◽  
Music Associations ◽  
Choral Society ◽  
The 19Th Century

The paper seeks to develop new avenues for the study of the singing society «Lutna» (based in Lviv, late 19th century). There were several music associations with differing objectives in musical activities in the 80s of the 19th century in Lviv. Specifically, they were the Galician Musical Society, the Association «Harmony» and the Choir «Lutna». None of them was specifically the Ukrainian institution, but many Ukrainians were the members of the «Lutna». Therefore, the «Lutna» had the repertoire of the Ukrainian musical works and took part in the nationwide musical life of Ukrainians (specifically, in Lviv). The paper aims to study the participation of the «Lutna» in the Ukrainian concerts at the 1880s in Lviv as well as to outline the works of Ukrainian composers and its repertoire. Our research is based on the daily newspaper «Dilo». We used chronological, historiography, comparative and analytical methods to explore the content of publications concerning the «Lutna» and to form the concert chronicle of the choir among the Ukrainian residents of Lviv. Our findings show that the choral society «Lutna» was founded as the «Men Choir of Lviv» to be based on the multinational principles in 1881. The first concert of the renewed society as the mixed choir «Lutna» was held in 1883. The critics of «Dilo» followed the Choir at Ukrainian concerts, analyzed their performing of the Ukrainian music and observed every change of its repertoire. About 20 Ukrainians were indicated in the «Lutna» registry documents spanning 1880s, specifically, A. Vakhnianyn, M. Vitoshynsky, S. Fedak, V. Shukhevych and others. Traditionally, the «Lutna» with S. Cetvinsky’s con ducting participated at the Shevchenko concerts as well as the other national cultural events during the 1880s. The society was the most active in Ukrainian music life at its early years. The musical works by A. Vakhnianyn, M. Verbytskyi, S. Vorobkevych, M. Lysenko, P. Nishchyn skyi and others were in the repertoire of the «Lutna». The «Lutna»’s performing of M. Lysenko’s choral poem «Zapovit» and his cantata «Biut Porohy» and P. Nishchynskyi’s «Zakuvala ta syva zozulia» were the most significant art events of that time. We conclude that the annual concerts of the «Lutna» along with other Ukrainian organizations and the large Ukrainian repertoire of the choir had a significant influence on the revival of the Ukrainian musical life in Galicia at the end of the 19th century. Keywords: Ukrainian concert life, choir society «Lutna», Ukrainian musical critics, the newspaper «Dilo» («Work»), Lviv.

ACCOUNTING AND THE PURSUIT OF UTOPIA: THE POSSIBILITY OF PERFECTION IN PARAGUAY

2004 ◽  
Vol 31 (1) ◽  
pp. 57-91 ◽  
Author(s):  
Warwick Funnell
Keyword(s):  
19Th Century ◽  
Social Relations ◽  
Private Property ◽  
Accounting System ◽  
Late 19Th Century ◽  
Moral Principles ◽  
Goods And Services ◽  
Labor Content ◽  
Moral Nature ◽  
The Right

For utopian socialists the capitalist state's protection and promotion of property rights is the source of entrenched injustice that alienates individuals from their fundamentally moral nature. Substituting cooperative associations for competition as the basis of economic exchange and social relations would allow justice to be reasserted and society to operate on moral principles. In the late 19th century an attempt was made by a small group of idealistic Australian socialists to put these principles into practice in the jungles of Paraguay by establishing the utopian colonies of New Australia and Cosme. An essential ingredient to their vision was a system of exchange in which goods and services were valued, following Ricardo and Marx, according to their labor content or labor value. This required new forms of accounting to communicate and enhance a set of values, ideals and permitted behavior which was very different from that associated with capitalism. Accounting was also to prove critical to the survival of the colonies beyond their initial establishment by the legitimacy it afforded the decision to revoke the right of members, who withdrew, to a share of assets. The accounting system used at Cosme demonstrated a sophisticated understanding that the contributions of accounting were not dependent on private property.

of the information given to the shareholders, precautions to take for upward appraisal of capital assets, choice of an investment, and dividend policy. In order to raise enough capital for its business, the Company had to inform a growing number of shareholders, which soon became inconsistent with the managers’ freedom to deal with ac­ counting information according to their own needs. The resoultion of this problem led to the distinction between standard­ ized financial accounting for external and management account­ ing for internal use. As it became more and more efficient and advanced, the accounting system led to its own splitting. CONCLUSION Compared to most of the firms, Saint-Gobain had to face very early (in the first half of the 19th century) the problems raised by the setting up of a management accounting system. However, it was not until 1820, 155 years after its creation, that it adopted double entry bookkeeping which included the calculation of costs. This evolution is mainly due to the spreading of the Industrial Revolution in France, which was responsible for the abolition of privileges and the growth of competition in the field of glass pro­ duction. During the period 1820-1880, the cost accounting system had been gradually improved, without any regular outside coercion, according to the needs of the management alone. This leads to two conclusions and two research questions. In 1880, the accounting system facilitated the reckoning of full costs with methods and procedures that are still in use (alloca­ tion of the overhead with the use of activity center accounts, up-to-date transfer pricing methods, analysis of the relationship be­ tween depreciation, dividends and investments, etc ). This full cost method is now over one hundred years old. The development and the mastering of that cost accounting system were absolutely necessary to start the next stage, that is to say the use of those costs to prepare estimates of costs and investments. That stage took place over four decades (1890 to 1930) and led to real budget control towards the end of the Second World War. It should be recognized that the accounting systems of a given period can be very different from one another, which is particu­ larly true in the 19th century, therefore research should look at the variables on which the accounting system of each firm depends. Among the internal ones, the size of the firm, the culture of its

2014 ◽  
pp. 267-267
Keyword(s):  
19Th Century ◽  
Industrial Revolution ◽  
Transfer Pricing ◽  
Cost Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Cost Accounting System ◽  
The Cost ◽  
Double Entry ◽  
The 19Th Century

Stories and Structures

Paper Trails ◽  
2021 ◽  
pp. 36-52
Author(s):  
Cameron Blevins
Keyword(s):  
United States ◽  
19Th Century ◽  
Institutional Arrangements ◽  
Late 19Th Century ◽  
Central Plains ◽  
Railway Line ◽  
The Us ◽  
Postal Network ◽  
The 19Th Century

Chapter 2 follows the story of four siblings as they migrated westward and the role of the US Post in their lives. From the time they were orphaned as children in Ohio, the postal network connected Sarah, Jamie, Delia, and Benjamin Curtis across space. The Curtis siblings joined a migratory wave of people that washed across the western United States during the late 19th century. No matter where they moved, from a railway line on the central plains to a mill town in northern California to a backcountry ranch in Arizona, they could rely on the US Post’s expansive infrastructure to communicate with each other. Across dozens of surviving letters, the US Post’s structural power comes into focus, giving meaning to how its institutional arrangements and wider geography shaped everyday experiences and conditions in the 19th-century West.

Introduction

2020 ◽  
pp. 1-18
Author(s):  
Fernando Rios
Keyword(s):  
Indigenous People ◽  
20Th Century ◽  
19Th Century ◽  
Historical Background ◽  
Late 19Th Century ◽  
La Paz ◽  
Central District ◽  
The Republic ◽  
The 19Th Century ◽  
Opening Section

The opening section of this chapter introduces the reader to the Andean conjunto tradition, especially its Bolivian variant, and lays out the book’s three major contributions. The second section discusses the folklorization process, and explains how it relates to the major case studies that the book covers. The final two sections of this chapter provide historical background on pre–20th-century La Paz. The first one discusses the Bolivian state’s antagonistic relationship with the indigenous population from the founding of the Republic of Bolivia (1825) to the late 19th century. The concluding section, after explaining how the central district of La Paz city was segregated along ethnic lines, provides an overview of the forms of musical expression that criollo (“white”), mestizo, and indigenous people practiced in urban La Paz in the 19th century.

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