This paper introduces to the English-language literature the Aula do
Coméercio (School of Commerce) which was established in Lisbon in 1759.
This school was a product of the Portuguese Enlightenment period and provided a
model for development of similar government-sponsored schools across Europe. Our
principal objective is to provide a comprehensive description of the school by
outlining why it was established, how it operated, what it taught, what effects it
had, and why it closed in 1844. It is important to gain an understanding of the
School of Commerce because it was an important milestone in the development of
commercial education in eighteenth century Europe. The School has attracted
considerable notoriety, especially in the Portuguese-language literature, where it
is claimed to be the world's first government-sponsored school to specialise in the
teaching of commerce, including accounting.
Allen, W.R.
, (1987), "Mercantilism", in
Eatwell, J.
,
Milgate, M.
and
Newman P.
, (eds.), The New Palgrave A Dictionary of Economics,
London: Macmillan
.
2.
Arquero, J. and Donoso, J., (2000), "Inicios de las Enseñanzas
Oficiales de Comercio en España. Creación de la Escuela de
Comercio de Cádiz (1799-1804): selección de los primeros
profesores, meitodos de enseñanza y programas, con especial
referencia a los de contabilidad", paper presented at the 8th World
Congress of Accounting Historians, Madrid, Spain.
3.
Azevedo, J.L. de, (1929), Épocas de Portugal
Económico, Lisboa: Clássica Ed.
4.
Azevedo, M.C., (1961), A Aula do Comércio, Primeiro
Estabelecimento de Ensino Técnico Profissional Oficialmente criado no
Mundo, Lisboa: Edição da Escola Comercial Ferreira Borges.
5.
Caiado, A.P.
, (2000),
"Accounting Teaching in Aula do Comércio (1759-1844)".
Paper presented at the 8th World Congress of Accounting
Historians, Madrid, Spain.
6.
Cardoso, J.L., (1984), "Uma 'Notícia' Esquecida: O Ensino da
Economia na Aula do Comdrcio", Estudos de Economia, Vol.V, No. 1, pp.87-1 12.
7.
Castro, C.M., (1982), "Modernização e Ensino Tdcnico na
Era Pombalina", in Mendonqa, M. (ed.), (1982), Aula do Comircio
(transcrição e reprodução
fac-similar de documentos do Arquivo do Casme Velho, anotado e comentado),
Rio do Janeiro: Xerox Brasil, pp.7-9.
8.
Coornaert, E.L.J.
, (1967), "European Economic Institutions and the New
World: the Chartered Companies", in
Rich E.E.
and
Wilson, C.H.
(eds.), The New Cambridge Economic History of Europe: The Economy of
Expanding Europe in the Sixteenth and Seventeenth Centuries,
Cambridge, London: Cambridge University Press
, pp.220-274.
9.
Correa, F.A., (1930), História Económica de
Portugal, Vol.2, Lisboa.
10.
Felismino, A., (1960), No Duplo Centenádrio da Aula de
Comircio, Lisboa: Secqdo Anuwrio Comercial de Portugal.
11.
Forrester, D.A.R.
, (1990),
"Rational Administration, Finance and Control Accounting: The Experience of Cameralism"
, Critical Perspectives on Accounting, Vol. 1,
No.4, pp.
285-317
.
12.
Mayer, J., (1816), "Tractado de Câmbios", Biblioteca Nacional, J.
1266 B.
13.
Medina, J., (1998), "História de Portugal", Vol.VII, "Portugal
Absolutista", Amadora: Clube Internacional do Livro.
14.
Mendonca, Manuel Teixeira Cabral de (1816), Guarda-livros Moderno,
Biblioteca Nacional, S.A. 32035 P.
15.
Mepham, M.J.
, (1994), "The Scottish Enlightenment and the Development
of Accounting", in
Parker, R.
and
Yamey, B.
(eds.), (1994), Accounting History: Some British Contributions,
Oxford: Clarendon Press
, pp.268-293.
16.
Oliveira Marques, A.H., (1984), "História de Portugal", Vol.2, "Do
Renascimento às Revolcões Liberais", Lisbon: Palas Editores.
17.
Portela, A., (1965), "Evolucão da Instrução
Econòmica Nacional", Trabalho polocopiado pelo Gabinete de Estudos da
Assoçi\=a`o Acadèmica do ISCEF, Lisboa.
18.
Ratton, J., (1813), Recordaçoens de Jacome Ratton sobre
ocurrencias do seu tempo em Portugal de Maio de 1747 Setembro de 1810,
London: H. Bryer.
19.
Ratton, J., (1920), Recordaçães de Jacome Ratton
sobre ocurrencias do seu tempo de Maio de 1747 a Setembro de 1810, second
edition (reviewed by J.M. Teixeira de Carvalho), Coimbra: Imprensa da Universidade.
20.
Redlich, F.
, (1957),
"Academic Education for Business: Its Development and the Contribution of
Ignaz Jastrow (1856-1937)"
, The Business History Review, Vol.3 1,
No.1, Spring, pp.
35-91
.
21.
Ribeiro Sanches, A.N., (1760), "Cartas Sobre a Eduçào
da Mocidade", Cologne, Biblioteca Nacional.
22.
Rodrigues, L.L.
,
Gomes, D.
and
Craig, R.
, (2003),
"Corporatism, Liberalism and the Accounting Profession in Portugal Since 1755"
, Accounting Historians Journal, Vol.30 No.
1, pp.
95-128
.
23.
Rodrigues, L.L.
and
Craig, R.
, (2004),
"English Mercantilist Influences on the Foundation of the Portuguese School
of Commerce in 1759"
, Atlantic Economic Journal, Vol.32,
No.4, 2004.
24.
Sales, A.J., (1787), Noticia Geral do Comèrcio.
Manuscript book in Library of the Instituto Superior de Economia e
Gestãdo, Lisboa.
25.
Sales, A.J., (1810), Noticia Geral do Comèrcio, General
Reserve Collection, Biblioteca National, Codex 7010.
Sales, A.J., (1771), "Oraçãco de abertura do quarto
curso da Aula do Comdrcio", Lisboa: Regia Officina Typogrifica.
28.
Santana, F., (1985), "A Aula de Comèrcio: Uma Escola Burguesa em
Lisboa", Ler História, No.4, pp.19-30.
29.
Santana, F., (1989), "A Aula do Comercio de Lisboa (1759-1844)",
Lisboa-Revista Municipal, numbers 15, 16 and 18 to 23, pp.18-31, 17-37, 24-54,
45-59, 23-34, 41-48, 19-30.
30.
Serrão, J., (1980), "A Universidade Tècnica de Lisboa",
Vol.l. "Primòrdios da sua História", Lisboa.
31.
Smith, J., (1843), Memoirs of the Marquis of Pombal (with extracts
from his writings and from Despatches in the State Paper Office), Vol.1, Lisboa:
Longman, Brown, Green, and Longmans.
32.
Sociedade Portuguesa de Contabilidade [Portuguese Accounting Society],
(1953), "Comissao de Estudos Históricos", Report presented by the
Portuguese Accounting Society to the Uni6n Europeenne des Experts Comptables,
Economiques et Financiers, 1st Congress, Florence and Rome, October.
33.
Sousa, J., (1759/1760), Liçoens da Aula do
Comèrcio, Manuscript book, library of the Secondary School of David
Mourão Ferreira, Lisboa.
34.
Arquivo Histórico do Ministòrio das Obras
Pùblicas [AHMOP]:(Historical Archive of the Public Works Ministry) -
Ministério do Reino, book 4, sheet 15.
35.
Arquivo Nacional da Torre do Tombo [ANTT], (Portuguese National Archives):
Board of Trade: Book no 125, folio 4 V.
36.
ASLPM - Arquivo da Escola Secundària de Passos Manuel: Archive of
Passos Manuel Secondary School - Livros de matrìcula da Aula do
Comèrcio (Enrolment books of School of Commerce).
37.
Tribunal de Contas (Public Audit Office, Royal Treasury), book 641.
