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

Adriana Rodrigues Silva* (Corresponding Author), Lúcia Lima Rodrigues, Alan Sangster

*Corresponding author for this work

Research output: Contribution to journalArticle

3 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)383-401
Number of pages19
JournalAccounting History
Volume24
Issue number3
Early online date21 Nov 2018
DOIs
Publication statusPublished - 1 Aug 2019

Keywords

  • action at a distance
  • Brazil
  • governmentality
  • ‘Free Africans’

ASJC Scopus subject areas

  • Accounting
  • History

Fingerprint Dive into the research topics of 'Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864'. Together they form a unique fingerprint.

  • Cite this