A Contabilidade no Brasil: o seu início aos dias atuais

Abstract

The Accounting in Brazil has undergone several transformations since the colonial period, and its main objective was the patrimonial control, going through the imperial and republican periods, with fiscal focus, until the present day, where the focus is to bring structured information, for example. quality accounting reports to its various users, through technological evolution, market globalization and business expansion, allowing them to make management decisions. The article aims to briefly expose the historical evolution of accounting in Brazil. The present study seeks to demonstrate the historical context, development and progress of accounting in the country; besides presenting the main moments; the legislation; the influence of Italian and American accounting schools; leading authors and accounting thinkers; international standards; and the new digital age. The adopted methodology seeks to understand the theme, as to its nature, as applied, that is, easy to understand; as for the research and its objectives, exploratory, giving an overview of the subject covered; As for its procedures, the research uses data collection through bibliographic research, focusing on presenting relevant theoretical opinions that influenced the development of Brazilian accounting; and regarding the qualitative approach to the problem, in order to further analyze the object of study. Through this study, it is clear that accounting has evolved and still has much to evolve and adapt as new market trends. The subject is broad and interesting, and other researchers are expected to do a more in-depth study on the topic addressed.