Silva, Adriana RodriguesVasconcelos, AngelicaLira, Thais Alves2021-03-022021-03-022021Silva, 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/S0034-7590202101062178-938Xhttp://hdl.handle.net/10400.15/3414This 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.engAccounting inscriptionsSlaveGovernmentalityEmancipation FundAccounting historyAccounting inscriptions for the exercise of organizational power:the case of the slave emancipation fund in BrazilInscrições contábeis para o exercício do poder organizacional:o caso do fundo de emancipação de escravos no BrasilInscripciones contables para el ejercicio del poder de la organización:El caso del fondo de emancipación de esclavos en Brasiljournal article10.1590/s0034-759020210106