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A Mudança na contabilidade da Universidade de Coimbra (1772) no tempo das reformas ilustradas

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2023-06-30
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Universidad Pablo de Olavide
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A Universidade de Coimbra (doravante UC), instituição na vanguarda do ensino superior público português desde o século XIII, foi sujeita à mais emblemática reforma no reinado josefino. Em 1772, na era do iluminismo, Sebastião José de Carvalho e Melo (Marquês de Pombal) refunda pedagógica e economicamente a UC. Dessa refundação, resultou a adoção da partida dobrada na contabilidade da UC. O objetivo era racionalizar (ver Chua, 1986, p. 623) e tornar mais eficiente o controlo à distância (ver Latour, 2000), conforme mostramos através de um estudo de caso exploratório ao Arquivo da Universidade de Coimbra (doravante AUC). Neste estudo, contextualizamos à luz do poder-conhecimento de Foucault como estava organizada a contabilidade e como prestaram as contas no período da pré e pós reforma, aferindo sobre a razão da implementação da partida dobrada e sobre o impacto da reforma pombalina.
The University of Coimbra (henceforth UC), institution at the forefront of Portuguese public higher education since the 13th century, underwent its most emblematic reform during the Josephine reign. In 1772, in the age of enlightenment, Sebastião José de Carvalho e Melo (Marquis of Pombal) refounded the UC pedagogically and economically. From said refounding resulted the adoption of the double entry in the UC's accounting. The aim was to rationalize (see Chua, 1986, p. 623) and make distance control more efficient (see Latour, 2000), as we show through an exploratory case study of the University of Coimbra Archives (henceforth AUC). In this study, we contextualise, in the light of Foucault's power-knowledge, how accounting was organised and how accounts were rendered in pre and post-reform period, assessing the reason of the implementation the double entry bookkeeping, as well as the impact of the Pombaline reform.
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De Computis: Revista Española de Historia de la Contabilidad, ISSN-e 1886-1881, Vol. 20, Nº. 1, 2023, págs. 153-192
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