Adriana Paula Rodrigues Silva, A. Vasconcelos, Thais Alves Lira
{"title":"INSCRIÇÕES CONTÁBEIS PARA O EXERCÍCIO DO PODER ORGANIZACIONAL: O CASO DO FUNDO DE EMANCIPAÇÃO DE ESCRAVOS NO BRASIL","authors":"Adriana Paula Rodrigues Silva, A. Vasconcelos, Thais Alves Lira","doi":"10.1590/S0034-759020210106","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":46558,"journal":{"name":"Rae-Revista De Administracao De Empresas","volume":null,"pages":null},"PeriodicalIF":0.5000,"publicationDate":"2021-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Rae-Revista De Administracao De Empresas","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1590/S0034-759020210106","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 3
Abstract
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.