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Accounting as a Technology of Government in the Portuguese Empire: The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777)

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  • Delfina Gomes
  • Garry D. Carnegie
  • Lúcia Lima Rodrigues

Abstract

This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact 'practical action' [Snook, S. A. (2000) Friendly Fire: The Accidental Shootdown of U.S. Black Hawks over Northern Iraq (Princeton, NJ: Princeton University Press)] at a distance in the Portuguese Empire. The study examines the development, application and enforcement of accounting rules under Portuguese imperialism in the 'Pombaline Era' during the period 1761-1777. These rules, comprising the '1761 Law' and the later applicable accounting 'Instructions', were issued by the Royal Treasury, established in 1761, for application throughout the Portuguese Empire. Using the combination of Foucault's concept of governmentality and Snook's theory of 'practical drift', the study elucidates how the implementation and evaluation of accounting control systems permitted the Portuguese government to exercise control at a distance, thereby mobilising individuals to pursue its goals for the Empire. The measures taken to enforce conformity with the accounting rules are shown to have been targeted at deterring the phenomenon of practical drift and, therefore, were concerned with avoiding malfunctioning and potential chaos in colonial administration.

Suggested Citation

  • Delfina Gomes & Garry D. Carnegie & Lúcia Lima Rodrigues, 2014. "Accounting as a Technology of Government in the Portuguese Empire: The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777)," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 87-115, May.
    • Handle: RePEc:taf:euract:v:23:y:2014:i:1:p:87-115
    DOI: 10.1080/09638180.2013.788981
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    Cited by:

    1. Alessandro Lai & Delfina Gomes, 2018. "Accounting in different cultures and from different perspectives," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 7-12.
    2. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    3. Araújo, Wilde Gomes & Rodrigues, Lúcia Lima & Craig, Russell, 2017. "‘Empire as an imagination of the centre’: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 46(C), pages 38-53.
    4. Baños, Juan & Funnell, Warwick, 2024. "Accounting for the liberal State and the Spanish seizure process of 1855," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    5. Luca Papi & Michele Bigoni & Giorgia Gobbo & Enrico Deidda Gagliardo, 2020. "Using accounting as a political weapon. The University of Ferrara and Italian Fascism," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 7-31.

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