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Accounting inscriptions for the exercise of organizational power:the case of the slave emancipation fund in Brazil
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Orientador(es)
Resumo(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.
Descrição
Palavras-chave
Accounting inscriptions Slave Governmentality Emancipation Fund Accounting history
Contexto Educativo
Citação
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
Editora
Fundação Getulio Vargas