Advanced Search

Journal Navigation

Journal Home

Subscriptions

Archive

Contact Us

Table of Contents

CiteULike is a free service for managing and discovering scholarly references - click here to get started.

Sign In to gain access to subscriptions and/or personal tools.
Accounting History
This Article
Right arrow Full Text (PDF)
Right arrow References
Right arrow Alert me when this article is cited
Right arrow Alert me if a correction is posted
Services
Right arrow Email this article to a friend
Right arrow Similar articles in this journal
Right arrow Alert me to new issues of the journal
Right arrow Add to Saved Citations
Right arrow Download to citation manager
Right arrowRequest Permissions
Right arrow Request Reprints
Right arrow Add to My Marked Citations
Citing Articles
Right arrow Citing Articles via Scopus
Google Scholar
Right arrow Articles by Lima Rodrigues, L.
Right arrow Articles by Aversari Martins, S. T.
Social Bookmarking
Add to CiteULike   Add to Complore   Add to Connotea   Add to Del.icio.us   Add to Digg   Add to Reddit   Add to Technorati   Add to Twitter  
What's this?

"Corporate governance regulations": A new term for an ancient concern? The case of Grão Pará and Maranhão General Trading Company in Portugal (1754)

Lúcia Lima Rodrigues

Universidade do Minho, lrodrigues{at}eeg.uminho.pt

Alvaro Ricardino

Pontifícia Universidade Católica de São Paulo

Sofie Tortelboom Aversari Martins

Fipecapi - Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras - Brazil

In 1754, Governor Francisco Xavier de Mendonça Furtado requested his brother, the Marquis of Pombal, obtain the King’s approval to establish a trading company in Brazil. The Governor sent his brother a draft of the proposed trading company’s by-laws. Its 27 paragraphs mimic the by-laws of the English East India Company and contain various provisions that may be described today as good "corporate governance regulations". Later, the approved by-laws of the Grão Pará and Maranhão General Trading Company (GPM), as based on the draft prepared in Brazil and issued by Pombal in Portugal, were amended under the influence of the by-laws of the Dutch and French East India companies. This local, time-specific study of the by-laws of the Grão Pará and Maranhão General Trading Company is intended to contribute to the literature on the evolution of governance regulations, including the use of accounting and auditing mechanisms.

Key Words: Accounting • Brazil • chartered company • governance • government • Portugal • regulations

Accounting History, Vol. 14, No. 4, 405-435 (2009)
DOI: 10.1177/1032373209342475
Add to CiteULike CiteULike   Add to Complore Complore   Add to Connotea Connotea   Add to Del.icio.us Del.icio.us   Add to Digg Digg   Add to Reddit Reddit   Add to Technorati Technorati   Add to Twitter Twitter    What's this?