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
JournalAccounting History
Early online date21 Nov 2018
DOIs
Publication statusE-pub ahead of print - 21 Nov 2018

Fingerprint

Africa
Tutelage
Brazil
Governance
Government
Accounting regulation
Slavery
Governmentality
Exercise
Action at a Distance
Slaves
Ideology
British Government
Interference

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 journalArticle

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