Firmly set in the archive, this study aims at understanding the accounting and social role of the Hospital of S. Marcos da Misericordia in Braga. This study is intended to answer the following question: how does the accounting of the Hospital of S. Marcos da Misericordia in Braga reflect the social, economic and political changes observed during the second decade of the 20th century.
Different archives have been analysed, focusing on the records from the Braga District and from the Santa Casa da Misericordia in Braga. This study allows an understanding of how changes in the management and accounting of the Misericordia and Hospital of S. Marcos determine and are determined by the environment.
This study demonstrates that the Misericordia and the S. Marcos Hospital played a significant social role and were able to adapt to times of crisis, helping to understand how these charities and not-for profit organisations adjust over time in the achievement of their mission
