This paper proposes that we can learn from past experience how specific contexts can explain specific public--private interfaces and the corporate governance rules ascribed to them, and so inform debate about modern ventures of this type. To this end, the paper explores the ‘public--private...

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...