Accounting inscriptions for the exercise of organizational power:the case of the slave emancipation fund in Brazil

Silva, Adriana Rodrigues; Vasconcelos, Angelica; Lira, Thais Alves

http://hdl.handle.net/10400.15/3414

Use this identifier to reference this record.

Name:	Description:	Size:	Format:
Adriana_Silva_RAE_2020.pdf		371.35 KB	Adobe PDF	Download

Send Feedback

Authors

Silva, Adriana Rodrigues

Vasconcelos, Angelica

Lira, Thais Alves

Abstract(s)

This research aims to analyze how organizational power can be exercised over specific populations through accounting inscriptions. This aim has been achieved by using a methodology based on a case study and archive research. The case study of the national emancipation fund was based on the analysis of legislation, archival documents, and newspapers. The concept of governmentality has been used to conduct an interpretative data analysis. The results demonstrate that the accounting inscriptions allowed territorial control and collection of amounts for constitution of municipal emancipation fund, supervision of the slavers owners, and establishment of selection criteria for the manumission of slaves considered "worthy of freedom." In this way, the imperial state maintained control over the gradual transition from slavery to wage labor.

Keywords

Accounting inscriptions Slave Governmentality Emancipation Fund Accounting history

URI

http://hdl.handle.net/10400.15/3414

Citation

Silva, A. R., Vasconcelos, A. & Lira, T. A. (2021). Inscrições contábeis para o exercício do poder organizacional : o caso do fundo de emancipação de escravos no Brasil. RAE-Revista de Administração de Empresas, 61(1), 1-14. doi.org/10.1590/S0034-759020210106