Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864 | Zendy

Silva Adriana Rodrigues | Zendy; Rodrigues Lúcia Lima | Zendy; Sangster Alan | Zendy

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Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864

Author(s) -

Silva Adriana Rodrigues,

Rodrigues Lúcia Lima,

Sangster Alan

Publication year - 2019

Publication title -

accounting history

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.596

H-Index - 28

eISSN - 1749-3374

pISSN - 1032-3732

DOI - 10.1177/1032373218809519

Subject(s) - governmentality , ideology , government (linguistics) , corporate governance , state (computer science) , action (physics) , michel foucault , sociology , control (management) , political science , law , law and economics , economics , management , philosophy , politics , algorithm , computer science , linguistics , physics , quantum mechanics

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.

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