Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance

Abstract

The emergence of an internal control system to guide operations along the Rideau Canal beginning in 1832 is examined through analysis of a book of directives (the Order Book) maintained by the lockmaster at the Isthmus lockstation. The Orders guided the work of the lockmaster and established general controls and control activities. Orders for adequate documents and records, physical control over assets and records, and proper authorization of activities were common. Orders are seen as efforts by British Royal Engineers, who were geographically removed from the oversight of the Rideau Canal Office, to discipline civilian lockmasters and to encourage lockmasters to govern themselves. Comparing the Order Book to Orders and Regulations in place in 1831 for the Royal Engineers also highlights similarities between expectations of Royal Engineers and those established for the civilian workforce under their direction, indicating a transfer of accounting technologies from the Royal Engineers to the civilian workforce.

Accounting and the exploitation of the natural world: Studies from a historical perspective

“…Bujaki et al (2023) build on earlier work by Bujaki and others (Bujaki, 2010, 2015; Bujaki and McConomy, 2022) relating to the Rideau Canal in Canada. In this article, the authors interrogate the accountability documents of both the Rideau Canal and the Erie Canal in the USA, to assess the underlying environmental philosophy being reflected by these documents.…”

A historical perspective on nature: Insights from environmental philosophy and the construction of the Erie and Rideau Canals

“…While canals are acknowledged to have served as an important impetus to settlement, local improvements and economic growth, manufacturing, reduced transportation costs, and trade (Arnold and McCartney, 2008; Bujaki, 2010; Kistler, 1980; Russ et al, 2006; Schultz and Hollister, 2014), within the accounting history literature there is a limited focus on canals (Arnold and McCartney, 2008; Schultz and Hollister, 2014). Researchers in this area have focused primarily on canals in the United Kingdom (Arnold and McCartney, 2008; Edwards, 1985; Forrester, 1980), United States (Kistler, 1980; Russ et al, 2006, 2009; Schultz and Hollister, 2014) or Canada (Bujaki, 2010, 2014; Bujaki and McConomy, 2022).…”

“…These challenges (and those of building the Erie Canal) are explored more fully in Bujaki (2014). Bujaki and McConomy (2022) examine internal controls and labour processes during the early operation of the Rideau Canal (1832–1854) and argue that the accounting technologies represented in these internal controls served to encourage governmentality and discipline among the canal's geographically dispersed workforce.…”

“…Meteorologically, canal builders contended with wind and freezing temperatures (Bujaki, 2014). Winter weather and freezing temperatures made construction challenging and generally halted navigation from November to April each season (Bujaki and McConomy, 2022).…”

“…As we describe further in the literature review, other researchers have examined early canal accounts (e.g. Bujaki, 2010, 2014; Bujaki and McConomy, 2022; Forrester, 1980; Kistler, 1980) and governance practices (Russ et al, 2006, 2009). Environmental matters related to eighteenth- and nineteenth-century canal construction have not previously been addressed in the accounting history literature.…”