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

• Published in: Accounting, auditing & accountability journal Vol. 33; no. 2; pp. 285 - 308
• Main Authors: Silva, Adriana Rodrigues, Rodrigues, Lúcia Lima, Sangster, Alan
• Format: Journal Article
• Language: English
• Published: Bradford Emerald Publishing Limited 11.11.2019; Emerald Group Publishing Limited
• Subjects: Accounting; Accounting procedures; Accounting systems; Criminal procedure; Human rights; Ideology; Interdisciplinary aspects; Labor; Management accounting; Manual workers; Marxist analysis; Prisons; Public safety; Race; Single case studies; Slavery; Workers; Workforce; Brazil; Rio de Janeiro Brazil; Brazil; Reproduction of labour power; Accounting history; Rio de Janeiro’s House of Correction; Free Africans
• ISSN: 0951-3574; 1758-4205
• DOI: 10.1108/AAAJ-04-2018-3444

Purpose The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831–1864). The aim of the House of Correction was to develop a disciplined workforce of former slaves and other “Free Africans”. Various control and information procedures were put in place to monitor its achievement of this goal. Design/methodology/approach This study is based on historical archival research, mainly conducted at the National Archive of Rio de Janeiro and at the Brazilian National Library. The study uses Althusser’s ideology concept and the Marxist concept of reproduction of labour to show how accounting information enabled the administrator of the House of Correction to exercise control over the “Free Africans” consistent with the ideologies of the period and place. Findings The authors find that the House of Correction pursued a policy of ensuring “Free Africans” were docile, obedient and familiar with State ideology. Research limitations/implications The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the use of accounting information in ancient prison contexts, as well as in contemporary situations. Originality/value This paper extends our knowledge of the use of accounting for the control of workers, who were either captive or repressed due to their ethnical differences; and it shows how ideology can be imposed through the use of accounting information. The authors extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of “Free Africans”.