Accounting records and slavery in 19th century Brazil: a historical approach

Abstract This research analyzes the role of accounting in slave system Brazil 19th century, looking at records and inventories trade buyers. The study had a qualitative approach using historiographical research. In terms media, it was bibliographic documentary with an exploratory objective. Part carried out online database Slave Voyages person Historical Geographical Institute Pernambuco (IAHGP). Based on analysis documental sources, from to purchase slaves by plantation owners, were registered accounts as merchandise/property generate wealth. Accounting is considered have reproduced its financial statements naturalization power relations established colonial system. contributed reflection professionals who, more critical perspective, could understood process objectification which enslaved subjected. It also indicates that they cooperated abolitionist movement.