Publicação
Accounting, control and accountability in specific settings: evidence from the 'Free Africans' tutelage system in Brazil
| Resumo: | The State works in a complex environment. This is because the State is a pluralist organization, that is characterized by multiple goals. In order to achieve its goals, State projects are allowed to use and trust in a complex network of technologies, one of which is the accounting system. The first essay sets the theoretical framework used in the following essays. This essay presents some proposals for future research regarding the application of theoretical pluralism in the study of the accounting system in the public sector. The second essay makes an analysis of the use of accounting by the State as a tool for the governance of the ‘Free Africans’ tutelage system in Brazil. Through the use of the theoretical lenses of Foucault’s governmentality and Latour’s action at a distance, the study shows how the accounting regulations allowed the Brazilian government to exercise control over the tutelage system of the ‘Free Africans’ according to its ideology. As a result, it has been found that the measures undertaken to reinforce the accounting regulations were established according to the State’s ideology. The third essay seeks to interpret, through the use of the theoretical lenses of Althusser and the reproduction of the work-force, the use of accounting information in the construction of the Rio de Janeiro’s House of Correction (RJHC), a public safety institution, for the control of the ‘Free Africans’ under the tutelage system. As a result, we find that the application of accounting principles contributed for the control of the ‘Free Africans’ and turn them into docile, obedient and familiar with the slavocratic ideology. Finally, the fourth essay combines an Althusserian accountability lens with the accounterability literature and analysis of archival material relating to the Brazilian response to the demands of the British that it ceases trade in slaves in the 19th century. In doing so, it investigates why Brazil resisted accountability through the adoption of accounterability practices. Our analysis show how a slavery ideology led to failures in accountability and how it has evidenced the interests of the ruling class and the ideology of the Brazilian State. Using a combination of multiple theories, the main contribution of this thesis is to increase the understanding of the use of the accounting system, within a specific social regime: ‘Free Africans’. |
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| Autores principais: | Silva, Adriana Rodrigues |
| Assunto: | Brazilian government Accounting system ‘Free Africans’ Slavery ideology Governo Brasileiro Sistema contabilístico 'Africanos Livres' Ideologia escravocrata |
| Ano: | 2018 |
| País: | Portugal |
| Tipo de documento: | tese de doutoramento |
| Tipo de acesso: | acesso restrito |
| Instituição associada: | Universidade do Minho |
| Idioma: | inglês |
| Origem: | RepositóriUM - Universidade do Minho |
| Resumo: | The State works in a complex environment. This is because the State is a pluralist organization, that is characterized by multiple goals. In order to achieve its goals, State projects are allowed to use and trust in a complex network of technologies, one of which is the accounting system. The first essay sets the theoretical framework used in the following essays. This essay presents some proposals for future research regarding the application of theoretical pluralism in the study of the accounting system in the public sector. The second essay makes an analysis of the use of accounting by the State as a tool for the governance of the ‘Free Africans’ tutelage system in Brazil. Through the use of the theoretical lenses of Foucault’s governmentality and Latour’s action at a distance, the study shows how the accounting regulations allowed the Brazilian government to exercise control over the tutelage system of the ‘Free Africans’ according to its ideology. As a result, it has been found that the measures undertaken to reinforce the accounting regulations were established according to the State’s ideology. The third essay seeks to interpret, through the use of the theoretical lenses of Althusser and the reproduction of the work-force, the use of accounting information in the construction of the Rio de Janeiro’s House of Correction (RJHC), a public safety institution, for the control of the ‘Free Africans’ under the tutelage system. As a result, we find that the application of accounting principles contributed for the control of the ‘Free Africans’ and turn them into docile, obedient and familiar with the slavocratic ideology. Finally, the fourth essay combines an Althusserian accountability lens with the accounterability literature and analysis of archival material relating to the Brazilian response to the demands of the British that it ceases trade in slaves in the 19th century. In doing so, it investigates why Brazil resisted accountability through the adoption of accounterability practices. Our analysis show how a slavery ideology led to failures in accountability and how it has evidenced the interests of the ruling class and the ideology of the Brazilian State. Using a combination of multiple theories, the main contribution of this thesis is to increase the understanding of the use of the accounting system, within a specific social regime: ‘Free Africans’. |
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