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During this period, there were significant changes in accounting that were largely imposed by the State. This note explores the main political, economic and social factors that influenced the development of accounting in Brazil during this period. In a legalist country such as Brazil the development of accounting cannot be effectively studied without considering how accounting affects, and is affected by, the political and social context. The note ends with a call for further accounting history studies about Brazil based on archives and primary sources.<\/jats:p>","DOI":"10.1177\/1032373210373799","type":"journal-article","created":{"date-parts":[[2011,3,1]],"date-time":"2011-03-01T14:30:27Z","timestamp":1298989827000},"page":"111-123","update-policy":"https:\/\/doi.org\/10.1177\/sage-journals-update-policy","source":"Crossref","is-referenced-by-count":20,"title":["A research note on accounting in Brazil in the context of political, economic and social transformations, 1860-1964"],"prefix":"10.1177","volume":"16","author":[{"given":"L\u00facia Lima","family":"Rodrigues","sequence":"first","affiliation":[{"name":"University of Minho Portugal,"}]},{"given":"Paulo","family":"Schmidt","sequence":"additional","affiliation":[{"name":"Rio Grande do Sul Federal University - UFRGS"}]},{"given":"Jos\u00e9 Luis dos","family":"Santos","sequence":"additional","affiliation":[{"name":"San Francisco de Assis University - UNIFIN"}]},{"given":"Pedro Cezar Dutra","family":"Fonseca","sequence":"additional","affiliation":[{"name":"Rio Grande do Sul Federal University - UFRGS"}]}],"member":"179","published-online":{"date-parts":[[2011,2,28]]},"reference":[{"key":"atypb1","doi-asserted-by":"publisher","DOI":"10.2307\/174698"},{"issue":"1","key":"atypb2","first-page":"22","volume":"9","author":"Assis, J.L.","year":"1998","journal-title":"Contabilidade Vista e Revista"},{"key":"atypb3","doi-asserted-by":"publisher","DOI":"10.2307\/2514709"},{"issue":"2","key":"atypb4","first-page":"177","volume":"11","author":"Barreto, T.","year":"1995","journal-title":"Cadernos de Estudos Sociais da Funda\u00e7\u00e3o Joaquim Nabuco (Recife\/PE),"},{"issue":"4","key":"atypb5","first-page":"239","volume":"7","author":"Bastos, P.","year":"2006","journal-title":"EconomiA"},{"key":"atypb6","volume-title":"Elites Industriais e Democracia: Hegemonia Burguesa e Mudan\u00e7a Pol\u00edtica no Brasil","author":"Boschi, R.","year":"1979"},{"key":"atypb7","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(80)90017-3"},{"key":"atypb8","doi-asserted-by":"publisher","DOI":"10.2308\/0148-4184.25.1.115"},{"key":"atypb9","doi-asserted-by":"publisher","DOI":"10.1080\/09638180220125526"},{"key":"atypb10","volume-title":"Hist\u00f3ria centen\u00e1ria da Faculdade de Ci\u00eancias Econ\u00f4micas da UFRGS; 1909-2009","author":"Corazza, G.","year":"2009"},{"key":"atypb11","author":"Core, F.","year":"2004","journal-title":"IX Congreso Internacional del CLAD sobre Reforma do Estado y da Administra\u00e7\u00e3o P\u00fablica"},{"key":"atypb12","volume-title":"Estrutura e an\u00e1lise de balan\u00e7os","author":"D\u2019\u00c1uria, F.","year":"1949"},{"key":"atypb13","volume-title":"The Extreme Right in Argentina, Brazil and Chile, 1890-1939","author":"Deutsch, S.","year":"1999"},{"key":"atypb14","volume-title":"Transfer\u00eancia Internacional de Tecnologia Cont\u00e1bil: Um Estudo Comparativo Numa Perspectiva Geogr\u00e1fico - Temporal","author":"De Rocchi, C.","year":"2007"},{"key":"atypb15","volume-title":"Empres\u00e1rio, Estado e Capitalismo no Brazil: 1930-1945","author":"Diniz, E.","year":"1978"},{"key":"atypb16","volume-title":"The History of Accouting: An International Encyclopedia","author":"Doupnik, T.","year":"1996"},{"key":"atypb17","volume-title":"Rumos e Metamorfoses: Estado e Industrializa\u00e7\u00e3o no Brasil, 1930-1960","author":"Draibe, S.M.","year":"1986"},{"key":"atypb18","volume-title":"90 anos Servindo ao Ensino Comercial Econ\u00f4mico: 1902-1992","author":"Funda\u00e7\u00e3o Escola","year":"1992"},{"key":"atypb19","doi-asserted-by":"publisher","DOI":"10.1016\/S0278-4254(01)00021-7"},{"key":"atypb20","volume-title":"Accounting as Social and Institutional Practice","author":"Hopwood, A.G.","year":"1994"},{"key":"atypb21","volume-title":"Estado e Planejamento no Brasil","author":"Ianni, O.","year":"1996"},{"key":"atypb22","volume-title":"Teoria da Contabilidade, eighth","author":"Iud\u00edcibus, S.","year":"2006"},{"key":"atypb23","doi-asserted-by":"crossref","first-page":"7","DOI":"10.1590\/S1519-70772002000200001","volume":"29","author":"Iud\u00edcibus, S.","year":"2002","journal-title":"Revista de Contabilidade & Finan\u00e7as USP"},{"key":"atypb24","volume-title":"IFRS - Converging into a Global Standard Challenges and Opportunities","author":"Kpmg","year":"2008"},{"key":"atypb25","volume-title":"\"Corporatism and Ideology\"","author":"Lloyd-Jones, S.","year":"1994"},{"key":"atypb26","doi-asserted-by":"publisher","DOI":"10.1590\/S1519-70772006000300010"},{"issue":"2","key":"atypb27","first-page":"387","volume":"17","author":"Mertz, M.","year":"1996","journal-title":"Ensaios FEE, Porto Alegre"},{"key":"atypb28","unstructured":"Miller, P. 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