Angelica Vasconcelos

Angelica Vasconcelos

PhD in management sciences


Contact by email

Portrait EC Angelica VASCONCELOS


Faculty member


PhD in Management Sciences, University of São Paulo (Brazil)


  • Accounting History


Group 2: Finance and corporate governance in a sustainable environment


  • Basic Accounting
  • Financial Analysis
  • Cost Accounting
  • Financial Management


Angélica is a faculty member at ESDES Lyon Business School. She obtained her PhD in accounting from the University of Sao Paulo (Brazil). Her thesis focuses on the liquidation process of the "General Company of Pernambuco and Paraíba", a company founded in 1759. Between the end of monopoly rights (1780) and 1813, this company was forced to liquidate despite the use of double entry accounts. Angélica is involved in projects concerning the history of accounting in Brazil and Portugal during the colonial period with a particular focus on accounting practices. The history of accounting for Angélica is more than a field of research, it is a real passion! Angélica has presented her work at international academic conferences, has published and is in the process of publishing scientific articles in specialized journals. Her current projects focus on the Brazilian stock market which emerged with the Pombaline companies during the mid-eighteenth century (1755-1780). This market is interesting because it existed before the establishment of traditional markets associated with market structure (Stock Exchange) and financial development. These searches are based on the accounts of these companies collected manually through archives. Angelica also holds a master's degree in accounting from Fucape Business School (Brazil) and a bachelor's degree in accounting from the Federal University of Pernambuco (Brazil). She speaks English, Portuguese and is a beginner in French.


Article in journals with review committee or emerging journals


VASCONCELOS A., (2020), « Requisitos exigidos pelo mercado aos praticantes da contabilidade na segunda metade do século XIX», Revista Contabilidade & Finanças.

VASCONCELOS A., (2020), « Inscrições contábeis para o exercício do poder organizacional: o caso do fundo de emancipação de escravos no Brasil », RAE - Revista de Administracao de Empresas, (online).

Participation in conferences


VASCONCELOS A., (2019), « Double-entry Bookkeping in Pombaline Companies: a dialogue between Accountants and Historians », 42nd annual Congress of the European Accounting Association, European Accounting Association, May 21 to 31, Paphos, Cyprus.


VASCONCELOS A., (2018), « Maximização do lucro no setor hoteleiro sob o enfoque do Yield Management », XXVe Congresso Brasileiro de Custos, Associação Brasileira de Custos, November 12-14,  Vitória, Brazil, (in collaboration with B. Rigoni and A. Silva Júnior).
, (2018), « Caracterìticas e competências exigidas pelo mercado dos praticantes de contabilidade na segunda metade do século XIX », USP International conference in Accounting, July 25-27, Sao Paulo, Brazil, (in collaboration with F. Gomes, C. Silva and A. Silva).
, (2018), « Las mulheres e os negócios no século XVIII: os investimentos financeiros de D. Maria Teresa de Abreu », 38ème Encontro da Associação Portuguesa de História Económica e Social: O Género na História Económica e Social, The Lisbon School of economics and management (ISEG-Ulisboa), March 27-28, Lisbon, Portugal, (in collaboration with T. Albuquerque).
, (2018), « Double-Entry Bookkeeping in Pombaline Companies : a debate between Accountants and Historians », 23rd Colloquium in the History of Management and Organizations, FNEGE, Association pour l’histoire du management et des organisations, May 22-23, Paris, France.