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

2021Journal article Open access
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dc.contributor.authorSilva, Adriana Rodrigues
dc.contributor.authorVasconcelos, Angelica
dc.contributor.authorLira, Thais Alves
dc.date.accessioned2021-03-02T15:25:06Z
dc.date.available2021-03-02T15:25:06Z
dc.date.issued2021
dc.description.abstractThis 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationSilva, 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/S0034-759020210106pt_PT
dc.identifier.doi10.1590/s0034-759020210106pt_PT
dc.identifier.issn2178-938X
dc.identifier.urihttp://hdl.handle.net/10400.15/3414
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherFundação Getulio Vargaspt_PT
dc.subjectAccounting inscriptionspt_PT
dc.subjectSlavept_PT
dc.subjectGovernmentalitypt_PT
dc.subjectEmancipation Fundpt_PT
dc.subjectAccounting historypt_PT
dc.titleAccounting inscriptions for the exercise of organizational power:the case of the slave emancipation fund in Brazilpt_PT
dc.title.alternativeInscrições contábeis para o exercício do poder organizacional:o caso do fundo de emancipação de escravos no Brasilpt_PT
dc.title.alternativeInscripciones contables para el ejercicio del poder de la organización:El caso del fondo de emancipación de esclavos en Brasilpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceSão Paulopt_PT
oaire.citation.endPage14pt_PT
oaire.citation.issue1pt_PT
oaire.citation.startPage1pt_PT
oaire.citation.titleRevista de Administração de Empresaspt_PT
oaire.citation.volume61pt_PT
person.familyNameRodrigues Silva
person.givenNameAdriana
person.identifier.ciencia-idFF1F-A852-1133
person.identifier.orcid0000-0003-1538-6877
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication8b6dfcf4-27a3-4640-a818-2c141d30e24f
relation.isAuthorOfPublication.latestForDiscovery8b6dfcf4-27a3-4640-a818-2c141d30e24f

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