The Polytechnic School: possibly the first formal accountancy course in the state of São Paulo

Authors

  • Eliseu Martins Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidade; Departamento de Contabilidade e Atuária
  • Amado Francisco da Silva Universidade Metodista; Faculdade de Economia e Ciências Contábeis
  • Álvaro Ricardino Pontifícia Universidade Católica; Faculdade de Economia, Administração, Contabilidade e Atuária; Departamento de Ciências Contábeis

DOI:

https://doi.org/10.1590/S1519-70772006000300010

Keywords:

Accounting Teaching, Polytechnic School, Álvares Penteado School of Commerce, Horácio Berlinck

Abstract

This study demonstrates that, as opposed to what is commonly told, the first accounting teaching institution in São Paulo state was the Polytechnic School, which was founded in 1894 and offered, as part of its Preliminary Course, equivalent to the first year of the engineering course, Mercantile bookkeeping classes, granting to students who graduated in the subjects of this first module the degree of Accountant. On 12/08/1900, Federal Decree no 727 officially recognized the degrees issued by the institutions since the time of its foundation, independently from whether the profession was exercised. The Álvares Penteado School of Commerce Foundation, which was founded in 1902, was the second institution oriented towards accounting teaching in that State. In view of an eight-year gap between the founding of the two institutions, it is beyond doubt that the Polytechnic School is the first accounting teaching institution in São Paulo State. Nevertheless, one name is important at both institutions: Horácio Berlinck.

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Published

2006-12-01

Issue

Vol. 17 No. 42 (2006)

Section

Divulgação de Trabalho

License

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How to Cite

Martins, E., Silva, A. F. da, & Ricardino, Álvaro. (2006). The Polytechnic School: possibly the first formal accountancy course in the state of São Paulo . Revista Contabilidade & Finanças, 17(42), 113-122. https://doi.org/10.1590/S1519-70772006000300010