Overview of the history and evolution of accounting in Brazil

Abstract

The present work aimed to present the process of evolution of accounting in Brazil, as well as to point out studies on the historical context of accounting in the world and in Brazil; report on progress in implementing international accounting standards to date; to describe the influence of accounting in the face of humanitarian, commercial, social and tax processes in Brazil and to expose the importance of the sector for the country's socioeconomic development. The methodology used in the research was the literature review in books and scientific articles. Aspects inherent to the history and development of Accounting were discussed, understanding that the origin is located in Sumeria, Ancient Egypt and Mesopotamia, but that Accounting as it is now presented was in Italy, in 1494, by Friar Luca Pacioli, through of the double-entry method. Addressing the origin of Accounting in Brazil, it appears that it emerged at the time of colonization, before the arrival of the Portuguese and with the creation of a trade. The references were the Commercial Code of 1850 and, in terms of education, the foundation of the Escola Prática de Comércio in 1902 and the Escola de Comércio Álvares Penteado, in São Paulo, and in 1945, teaching at the university. The relevance of Accounting for organizations, for the Government and for society was highlighted, promoting development in general.