Silva, Adriana Rodrigues; Rodrigues, Lúcia Lima; … - In: Accounting, Auditing & Accountability Journal 33 (2019) 2, pp. 285-308
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...