دانلود رایگان مقاله انگلیسی نقش حسابداری دولتی و مالیات بندی در نهادینه سازی بردگی در برزیل - الزویر 2018

abstract

We use a theoretical framework based on concepts of historical institutionalism, institutional logic and ideology to enhance understanding of how government accounting and taxation helped to institutionalize slavery in Brazil by interpreting enslaved people as an economic commodity. We conduct an interpretive critical analysis using archival sources from the period 1531–1888. The social practice of government accounting and taxation produced and conveyed meaning using symbolic forms that ranged from everyday statements to complex texts and images. These codified financial realities in a way that reified slavery and influenced the historical trajectory of slavery. Government accounting and taxation practices were self-reinforcing sequences. They encouraged a structural inertia that was not conducive to de-reification of the slave trade or of slavery. We reveal how government accounting and taxation institutionalized government administration of slavery by according it social authority, social reality and temporal endurance.

7. Discussion

By combining historical institutionalism, institutional logics and ideology, we promote better understanding of the path transformation of Brazilian slavery. Archival sources reveal that the institution of slavery evolved through competing logics. These were constructed and conveyed by a variety of symbolic forms that ranged from everyday linguistic statements, to more complex texts and images.

Government accounting and taxation were a part of a dense network of ties that reinforced institutions and rendered social systems more stable and coherent (Clemens & Cook, 1999). Brazil became increasingly dependent on fiscal revenues generated by taxes on slaves and trading in slaves. This encouraged a structural inertia that impeded the de-reification and abolition of slavery, despite international pressures and changing institutional logics. Thus, at a time when civil laws were reactive sequences, government accounting and taxation were self-reinforcing sequences. Over a long period of time, government accounting and taxation provided symbolic meaning in the service of power. It helped the dominant ideology by providing symbolic meaning through portraying slavery as permanent, unchanging and ever-recurring (reification). Analysis of the particular discourses of government accounting and taxation helps in understanding the symbolic meaning used by actors to make sense of (and give meaning to) a context. Commonly, as here, interaction between agents and sociallyproduced structures occurred through recursive practices that were part of daily routines.