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- Corporate management in the eighteenth century in the Company of Commerce of Pernambuco and ParaibaPublication . Andrade, Álvaro; Sotomayor, Ana Maria; Rodrigues, JorgeThis study is based on the management model carried out by Companhia Geral de Comércio de Pernambuco e Paraíba — CGCPP (General Company of Commerce of Pernambuco and Paraiba), founded in 1759 by the government of the Marquis of Pombal, for the exclusive trade rights in Brazil between the kingdom of Portugal and the captaincies of Pernambuco and Paraíba. The results of this research revealed that CGCPP’s management adopted policies and practices of governance structure similars to the current ones, focused on ethics and transparency, aiming at the security of shareholders and the well-being of Captaincies. This survey also brought to light that the monitoring of CGCPP’s internal control system was carried out through accounting reports issued by its “Contadoria” (Accounting department), and were subject to systematic review by its Inspection of Accounts unit, whose the assignments in the Company were similar to those of an internal audit. The main objectives of this accounting review were to ensure the safety of internal controls of the GCPP and to detect possible irregularities for immediate correction and adjustments, thus allowing the regular flow of operations of the Company.
- Estimated unit cost of the slaves in the second half of the 18th centuryPublication . Andrade, Álvaro; Sotomayor, Ana; Rodrigues, JorgePrevious surveys based on historical documents on the price of slaves from Africa have contributed greatly to accounting literature. However, most of these studies usually focus on the sale price of slaves in the colonies or on slave purchase prices in Africa. Therefore, no work has been observed in the literature relating to the effective or estimated unit cost of slaves, taking into account the total cost of all phases of the slave trade. This study aims to bring to the literature of accounting history an approach on the estimated unit cost of slaves based on estimated total cost of all costing phases of captive transportation from Angola to Pernambuco. This approach was found in a historical document dated November 12, 1758, written by the governor of the captaincy of Pernambuco - Luis Diogo Lobo da Silva. This document was written in fulfillment of the orders of the king of Portugal, D. José I, in order to prepare a list of ships capable of transporting slaves from Africa and the details of necessary provisions for the slaves, who would be sent from Angola to Pernambuco. Luis Diogo Lobo da Silva was governor of the captaincy of Pernambuco from 1756 to 1763, and he was recognized for his qualities as a good colonial administrator and for adopting good management practices in his work.