Accounting history and the feminine gender: The case Anna Jansen, Queen of Maranhão (19th Century)

Abstract

This paper aims to analyze and understand the role of Anna Joaquina Jansen ahead of the family businesses from the perspective of feminine gender research in the history of accounting. Thus, the period covered by this research was the nineteenth century, taking as its starting point the year of Anna Jansen’s wedding with Coronel Izidoro Pereira, 1822, ending up in 1869, the year of her death. The theoretical framework used in this study is taken from the literature that explores the concepts of gender and accounting, and also adopts the concept of emancipation coming from this relationship, since accounting as a social practice, it is capable of acting as an emancipatory tool for the benefit of disadvantaged social groups. The main sources of this study are the handwritten documents of the nineteenth century, among which are Anna Jansen’ inventory, port records, as well as requests addressed to D. Pedro II. By analyzing the manuscripts and newspapers of the time it was concluded that Anna Jansen became the owner of one of the largest fortunes in the region after becoming the widow of her first husband, Coronel Izidoro Pereira, and through this fortune has achieved a prominent position in the Maranhão society. Her performance represents a breaking of paradigms that tend to cancel the participation of women in economic and political activities, and led to her recognition as a woman far ahead of the time in which she lived. Although it was not possible to find technical records kept by Anna Jansen throughout her life, it has been possible through primary documents to gain knowledge that she had great dexterity for the administration of her properties and assets.

Keywords

• Género femenino
• Emancipación
• Historia de la Contabilidad
• Período Colonial
• Brasil