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

Adriana Rodrigues Silva; Lúcia Lima Rodrigues; Alan Sangster

doi:10.1177/1032373218809519

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

Accountancy & Finance, Accountancy

Research output: Contribution to journal › Article › peer-review

8 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 language	English
Pages (from-to)	383-401
Number of pages	19
Journal	Accounting History
Volume	24
Issue number	3
Early online date	21 Nov 2018
DOIs	https://doi.org/10.1177/1032373218809519
Publication status	Published - 1 Aug 2019

Keywords

action at a distance
Brazil
governmentality
‘Free Africans’

Access to Document

10.1177/1032373218809519Licence: Unspecified

Cite this

@article{4708e01964bb4481ba297aeda3715a93,

title = "Accounting as a tool of State governance: The tutelage system of {\textquoteleft}Free Africans{\textquoteright} in Brazil between 1818 and 1864",

abstract = "Through the theoretical lenses of Foucault{\textquoteright}s governmentality, Latour{\textquoteright}s action at a distance and Althusser{\textquoteright}s ideology theory, this article shows how accounting regulations allowed the Brazilian government to exercise control over the tutelage system of former slaves ({\textquoteleft}Free Africans{\textquoteright}) between 1818 and 1864. It finds that the measures undertaken to reinforce the accounting regulations permitted the Brazilian government to control {\textquoteleft}Free Africans{\textquoteright} at a distance while minimizing interference in this process from a British government intent upon abolishing slavery.",

keywords = "action at a distance, Brazil, governmentality, {\textquoteleft}Free Africans{\textquoteright}",

author = "Silva, {Adriana Rodrigues} and Rodrigues, {L{\'u}cia Lima} and Alan Sangster",

year = "2019",

month = aug,

day = "1",

doi = "10.1177/1032373218809519",

language = "English",

volume = "24",

pages = "383--401",

journal = "Accounting History",

issn = "1032-3732",

publisher = "Taylor & Francis",

number = "3",

}

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 - 2019/8/1

Y1 - 2019/8/1

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

SN - 1032-3732

VL - 24

SP - 383

EP - 401

JO - Accounting History

JF - Accounting History

IS - 3

ER -

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

Abstract

Keywords

Access to Document

Other files and links

Fingerprint

Cite this