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https://hdl.handle.net/1822/74886
Título: | Accounting as a tool of state ideology to control captive workers from a House of Correction |
Autor(es): | Silva, Adriana Rodrigues Lima Rodrigues, Lúcia Sangster, Alan |
Palavras-chave: | Brazil Free Africans Accounting history Reproduction of labour power Rio de Janeiro's House of Correction |
Data: | 11-Nov-2019 |
Editora: | Emerald Group Publishing Ltd |
Revista: | Accounting, Auditing & Accountability Journal |
Citação: | Silva, A.R., Rodrigues, L.L. and Sangster, A. (2020), "Accounting as a tool of state ideology to control captive workers from a House of Correction", Accounting, Auditing & Accountability Journal, Vol. 33 No. 2, pp. 285-308. https://doi.org/10.1108/AAAJ-04-2018-3444 |
Resumo(s): | The purpose of this paper is 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/approachThis 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.FindingsThe authors find that the House of Correction pursued a policy of ensuring "Free Africans" were docile, obedient and familiar with State ideology.Originality/valueThis 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. The authors extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of "Free Africans". |
Tipo: | Artigo |
URI: | https://hdl.handle.net/1822/74886 |
DOI: | 10.1108/AAAJ-04-2018-3444 |
ISSN: | 0951-3574 |
Versão da editora: | https://www.emerald.com/insight/content/doi/10.1108/AAAJ-04-2018-3444/full/html |
Arbitragem científica: | yes |
Acesso: | Acesso aberto |
Aparece nas coleções: | EEG - Artigos em revistas de circulação internacional com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Manuscript_Repositorium.pdf | Author's Accepted Manuscript | 879,31 kB | Adobe PDF | Ver/Abrir |