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Papers by Jose Matos Carvalho

Research paper thumbnail of From Traditional Accounting History to Digital Accounting History: An Eighteenth-Century Double-Entry Bookkeeping System represented in Spreadsheet Databases

XVI International Congress of Accounting and Auditing, 2017

This paper presents an original digital solution, using Excel spreadsheet databases, for the repr... more This paper presents an original digital solution, using Excel spreadsheet databases, for the representation of the Portuguese Silk Factory Company’s double-entry bookkeeping system (1745-1747), in a charge and discharge accountability system. This model, based in the database concept, can be a powerful tool to improve the accounting history research (AHR) quality and it allows a deeper and a better knowledge of the accounting system with customized analyses. The paper suggests significant incremental contributions, such as the AHR shift to a digital paradigm, the whole digital history research methodology (document digitization, automated reading, text encoding, databases and other subsequent digital outputs) and the relational spreadsheet databases creation methodology. They are important because the AHR can make a quantum leap and the Excel workbooks system can serve as certified secondary sources, written in the native and English languages, available to other researchers in several areas and easily converted in SQL and XML.

Research paper thumbnail of A Digital Edition of a Single entry bookkeeping system in Spreadsheet Databases SFC 1734 1745 Final Text and PPT20191129 40184 q7cyjl

XVII International Congress of Accounting and Auditing, 2019

This paper is about accounting history digital editing (AHDE), designed in spreadsheet databases.... more This paper is about accounting history digital editing (AHDE), designed in spreadsheet databases. It is a first early attempt to digitally edit the whole single-entry bookkeeping system of the Portuguese Joint-Stock Silk Factory Company’s First Administration (1734-1745), throughout its nine available accounting books. The approach is similar to the pioneer George Washington Financial Papers Project (GWFPP), in Drupal databases, and Carvalho (2017), in spreadsheet databases. AHDE is an innovative issue, a strategical powerful productivity tool, that uses digital intelligence augmented (e. g. annotations). The paper’s contribution is the attempt to improve the databases quality through the knowledge of different relevant areas (e. g. accounting, economics), creating new relevant databases fields and suitable and customized outputs. These contributions can be important because AHDE will improve extraordinarily the quality and the productivity of the research in several historical issues and the knowledge of a vast interested public.

Research paper thumbnail of Carvalho 2007 AHJ Early Cost Accounting Practices SFC Portugal AHJ June 2007

This paper contributes to an understanding of the historical development of management accounting... more This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in the first half of the 18th century. It explores the integration of cost and financial accounting systems within a double-entry accounting framework by the Silk Factory Company (SFC) between 1745 and 1747. The SFC's methods of product costing, pricing, inventory accounting, expense recognition, and production control are reviewed within the political, economic, and social context of Portugal at the time. The SFC is revealed to have used job-order product costing, with allocations of overhead costs, allowances for wastage and shrinkage, and elements of rudimentary standard costing. Our findings provide evidence of the existence of cost accounting and management control techniques at a private rather than a state-owned enterprise prior to the industrial revolution.

Research paper thumbnail of From Traditional Accounting History to Digital Accounting History: An Eighteenth-Century Double-Entry Bookkeeping System represented in Spreadsheet Databases

XVI International Congress of Accounting and Auditing, 2017

This paper presents an original digital solution, using Excel spreadsheet databases, for the repr... more This paper presents an original digital solution, using Excel spreadsheet databases, for the representation of the Portuguese Silk Factory Company’s double-entry bookkeeping system (1745-1747), in a charge and discharge accountability system. This model, based in the database concept, can be a powerful tool to improve the accounting history research (AHR) quality and it allows a deeper and a better knowledge of the accounting system with customized analyses. The paper suggests significant incremental contributions, such as the AHR shift to a digital paradigm, the whole digital history research methodology (document digitization, automated reading, text encoding, databases and other subsequent digital outputs) and the relational spreadsheet databases creation methodology. They are important because the AHR can make a quantum leap and the Excel workbooks system can serve as certified secondary sources, written in the native and English languages, available to other researchers in several areas and easily converted in SQL and XML.

Research paper thumbnail of A Digital Edition of a Single entry bookkeeping system in Spreadsheet Databases SFC 1734 1745 Final Text and PPT20191129 40184 q7cyjl

XVII International Congress of Accounting and Auditing, 2019

This paper is about accounting history digital editing (AHDE), designed in spreadsheet databases.... more This paper is about accounting history digital editing (AHDE), designed in spreadsheet databases. It is a first early attempt to digitally edit the whole single-entry bookkeeping system of the Portuguese Joint-Stock Silk Factory Company’s First Administration (1734-1745), throughout its nine available accounting books. The approach is similar to the pioneer George Washington Financial Papers Project (GWFPP), in Drupal databases, and Carvalho (2017), in spreadsheet databases. AHDE is an innovative issue, a strategical powerful productivity tool, that uses digital intelligence augmented (e. g. annotations). The paper’s contribution is the attempt to improve the databases quality through the knowledge of different relevant areas (e. g. accounting, economics), creating new relevant databases fields and suitable and customized outputs. These contributions can be important because AHDE will improve extraordinarily the quality and the productivity of the research in several historical issues and the knowledge of a vast interested public.

Research paper thumbnail of Carvalho 2007 AHJ Early Cost Accounting Practices SFC Portugal AHJ June 2007

This paper contributes to an understanding of the historical development of management accounting... more This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in the first half of the 18th century. It explores the integration of cost and financial accounting systems within a double-entry accounting framework by the Silk Factory Company (SFC) between 1745 and 1747. The SFC's methods of product costing, pricing, inventory accounting, expense recognition, and production control are reviewed within the political, economic, and social context of Portugal at the time. The SFC is revealed to have used job-order product costing, with allocations of overhead costs, allowances for wastage and shrinkage, and elements of rudimentary standard costing. Our findings provide evidence of the existence of cost accounting and management control techniques at a private rather than a state-owned enterprise prior to the industrial revolution.