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 language | English |
|---|---|
| Journal | Accounting History |
| Early online date | 21 Nov 2018 |
| DOIs | |
| Publication status | E-pub ahead of print - 21 Nov 2018 |
Fingerprint
Keywords
- action at a distance
- Brazil
- governmentality
- ‘Free Africans’
ASJC Scopus subject areas
- Accounting
- History
Cite this
Accounting as a tool of State governance : The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864. / Silva, Adriana Rodrigues (Corresponding Author); Rodrigues, Lúcia Lima; Sangster, Alan.
In: Accounting History, 21.11.2018.Research output: Contribution to journal › Article
}
TY - JOUR
T1 - Accounting as a tool of State governance
T2 - The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864
AU - Silva, Adriana Rodrigues
AU - Rodrigues, Lúcia Lima
AU - Sangster, Alan
PY - 2018/11/21
Y1 - 2018/11/21
N2 - 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.
AB - 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.
KW - action at a distance
KW - Brazil
KW - governmentality
KW - ‘Free Africans’
UR - http://www.scopus.com/inward/record.url?scp=85058645509&partnerID=8YFLogxK
U2 - 10.1177/1032373218809519
DO - 10.1177/1032373218809519
M3 - Article
AN - SCOPUS:85058645509
JO - Accounting History Review
JF - Accounting History Review
SN - 2155-2851
ER -