Abstract
Purpose –This paper seeks to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831-1864). The aim of the House of Correction was to develop a disciplined workforce of former slaves and other ‘Free Africans’. Various control and information procedures were put in place to monitor its achievement of this goal.
Design/methodology/approach - This study is based on historical archival research, mainly conducted at the National Archive of Rio de Janeiro and at the Brazilian National Library. The study uses Althusser’s ideology concept and the Marxist concept of reproduction of labour to show how accounting information enabled the administrator of the House of Correction to exercise control over the ‘Free Africans’ consistent with the ideologies of the period and place.
Findings - We find that the House of Correction pursued a policy of ensuring ‘Free Africans’ were docile, obedient and familiar with State ideology.
Research limitations/implications - The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the use of accounting information in ancient prison contexts, as well as in contemporary situations.
Originality/value - This paper extends our knowledge of the use of accounting for the control of workers, who were either captive or repressed due to their ethnical differences; and it shows how ideology can be imposed through the use of accounting information. We extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of ‘Free Africans’.
Design/methodology/approach - This study is based on historical archival research, mainly conducted at the National Archive of Rio de Janeiro and at the Brazilian National Library. The study uses Althusser’s ideology concept and the Marxist concept of reproduction of labour to show how accounting information enabled the administrator of the House of Correction to exercise control over the ‘Free Africans’ consistent with the ideologies of the period and place.
Findings - We find that the House of Correction pursued a policy of ensuring ‘Free Africans’ were docile, obedient and familiar with State ideology.
Research limitations/implications - The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the use of accounting information in ancient prison contexts, as well as in contemporary situations.
Originality/value - This paper extends our knowledge of the use of accounting for the control of workers, who were either captive or repressed due to their ethnical differences; and it shows how ideology can be imposed through the use of accounting information. We extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of ‘Free Africans’.
| Original language | English |
|---|---|
| Pages (from-to) | 285-308 |
| Number of pages | 24 |
| Journal | Accounting, Auditing & Accountability Journal |
| Volume | 33 |
| Issue number | 2 |
| Early online date | 11 Nov 2019 |
| DOIs | |
| Publication status | Published - 11 Nov 2019 |
Keywords
- Accounting History
- Reproduction of labour power
- ‘Free Africans’
- Rio de Janeiro’s House of Correction
- Brazil
- Accounting history
- Free Africans