INSCRIÇÕES CONTÁBEIS PARA O EXERCÍCIO DO PODER ORGANIZACIONAL: O CASO DO FUNDO DE EMANCIPAÇÃO DE ESCRAVOS NO BRASIL

IF 0.5 4区 管理学 Q4 BUSINESS
Adriana Paula Rodrigues Silva, A. Vasconcelos, Thais Alves Lira
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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.
组织权力行使的会计条目:以巴西奴隶解放基金为例
本研究旨在分析组织权力如何透过会计铭文对特定人群行使。这一目标是通过使用基于案例研究和档案研究的方法来实现的。对国家解放基金的个案研究是基于对立法、档案文件和报纸的分析。治理的概念已被用于进行解释性数据分析。结果表明,会计铭文允许领土控制和筹集市政解放基金的资金,监督奴隶主,建立“值得自由”的奴隶的释放选择标准。通过这种方式,帝国保持了对从奴隶制到雇佣劳动的逐步过渡的控制。
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来源期刊
CiteScore
1.30
自引率
12.50%
发文量
78
审稿时长
32 weeks
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