摘要：In the second half of the 19th century were founded in the two largest commercial cities of Portugal, Lisbon and Oporto, in 1869 and 1886, respectively, two schools of public accounting education: the Industrial and Commercial Institute of Lisbon and the Industrial and Commercial Institute of Oporto. In this article we try to characterize these two Schools of Commerce. Moreover, we also aim to contribute to the identification of personal references related to the development of these institutions, and to encourage the academic accounting community in Brazil to study Portuguese Accounting History, in order to the establishment of bridges of contact between the two brotherly countries
其他摘要：In the second half of the 19th century were founded in the two largest commercial cities of Portugal, Lisbon and Oporto, in 1869 and 1886, respectively, two schools of public accounting education: the Industrial and Commercial Institute of Lisbon and the Industrial and Commercial Institute of Oporto. In this article we try to characterize these two Schools of Commerce. Moreover, we also aim to contribute to the identification of personal references related to the development of these institutions, and to encourage the academic accounting community in Brazil to study Portuguese Accounting History, in order to the establishment of bridges of contact between the two brotherly countries
关键词：Accounting History;Portugal;Schools of Commerce;Education;19th century;História da Contabilidade;Portugal;Escolas de Comércio;Educação;Século XIX
其他关键词：Accounting History; Portugal; Schools of Commerce; Education; 19th century
