Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864
| Autor: | Adriana Rodrigues Silva, Lúcia Lima Rodrigues, Alan Sangster |
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| Rok vydání: | 2018 |
| Předmět: |
History
Action at a distance (computer programming) 060106 history of social sciences business.industry media_common.quotation_subject Corporate governance 05 social sciences Accounting 050201 accounting 06 humanities and the arts 16. Peace & justice State (polity) Political science 0502 economics and business 0601 history and archaeology Ideology business media_common Governmentality |
| Zdroj: | Accounting History. 24:383-401 |
| ISSN: | 1749-3374 1032-3732 |
| DOI: | 10.1177/1032373218809519 |
| Popis: | Through the theoretical lenses of Foucault’s governmentality, Latour’s action at a distance and Althusser’s ideology theory, this article shows how accounting regulations allowed the Brazilian government to exercise control over the tutelage system of former slaves (‘Free Africans’) between 1818 and 1864. It finds that the measures undertaken to reinforce the accounting regulations permitted the Brazilian government to control ‘Free Africans’ at a distance while minimizing interference in this process from a British government intent upon abolishing slavery. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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