A contribution to the historiography of the accounting education in the State of Rio Grande do Sul

Abstract

This study aims to show the origin and evolution of the accounting education in Rio Grande do Sul, highlighting the contributions made by VIPs, institutions that are representative of the accounting profession, and of schools that have dedicated themselves to teaching commerce. It was developed based on documents and books related to the commercial history of the state, constituting exploratory-descriptive research. Associated with these documents, images are shown that help illustrate some of the facts mentioned. The study reveals that the accounting education in Rio Grande do Sul may be characterized into three distinct moments; first as evidence seen in the practical lessons of higher studies; its strengthening by organizations related to the class of traveling salesmen, bookkeepers, and schools focused on teaching accounting; and its consolidation when the School of Commerce of Porto Alegre was founded in 1909. This school celebrated its 100th anniversary in 2009, as the Course of Economic Studies of the Federal University of Rio Grande do Sul (Faculdade de Ciências Econômicas da Universidade Federal do Rio Grande do Sul). Although the environment in which the study has developed is regional, it is hoped that it will also contribute to the historiography of the accounting education and the accounting culture of Brazil.