Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864

Abstract

Through the theoretical lenses of Foucault’s governmentality, Latour’s action at a distance and Althusser’s ideology theory, this article shows how accounting regulations allowed the Brazilian government to exercise control over the tutelage system of former slaves (‘Free Africans’) between 1818 and 1864. It finds that the measures undertaken to reinforce the accounting regulations permitted the Brazilian government to control ‘Free Africans’ at a distance while minimizing interference in this process from a British government intent upon abolishing slavery.

Accounting and governance in diverse settings – an introduction

“…However, the Free Africans continued to be perceived as slaves by the Brazilian government, and subject to the ruling slavery ideology: this occurred until at least the publication of the decree of emancipation in 1864. Rodrigues Silva et al (2019) demonstrate that accounting played a crucial role in managing this tutelage system since it helped making the Free Africans governable and controllable at a distance. Accounting was used to legitimise governmental policies and practices under the support of a ruling slavery ideology.…”

Accounting as a tool of state ideology to control captive workers from a House of Correction

“…“Free Africans”. In 1840, about 40,000 Africans illegally entered the Rio de Janeiro and São Paulo Provinces but this number was not reflected in the official records of the number of “Free Africans” in Brazil (Silva et al , 2019). According to a report issued in 1867 by the Ministry of Justice only 10,719 “Free Africans” were registered in Brazil between 1821 and 1851 (Relatório do Ministério da Justiça, 1867, p. 16; Silva et al , 2019).…”

“…This concern was justified by a view that the liberation of “Free Africans” was likely to lead to revolts among the Africans who were still captive. In order to address this problem, and also with the justification that they needed to adapt with local customs to become free, the “Free Africans” were distributed among public works and rented to private entities for compulsory work (Sousa, 1999; Mamigonian, 2002; Moreira, 2005; Araújo, 2009; Silva et al , 2019).…”

“…This new social category of “Free Africans” impacted both the control activities performed by the prison authorities and the relationships established within the prison (Araújo, 2009), changing both the control and working relationships in the spaces where slaves, convicts, poor free men and the military coexisted (Sousa, 1999). As will be demonstrated in this paper, because the colour of their skin made them visually indistinguishable from African slaves and because of continuing adherence to a slavery ideology in Brazil (Hall, 1985), “Free Africans” were not treated as free workers of the RJHC, but were accorded the same status as slaves in the eyes of those who controlled them (Silva et al , 2019).…”

Accounting as a technology to disseminate the sense of unity in a nation state: The Kingdom of Italy

“…Indeed, few studies (Baker and Rennie, 2017; Gomes et al, 2014; Lai et al, 2012; Neu and Graham, 2006; Platonova, 2009; Sargiacomo et al, 2016; Silva et al, 2019; Yayla, 2011) on the foundational role of accounting in the process of building a nation state have been carried out. In these works, a close and linear connection between knowledge and technologies of government is postulated.…”