Formal rationality in the Spanish empire: government accounting in the Philippine tobacco monopoly, 1769-1799

Maria Cadiz Dyball

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

Abstract

This historical study examines the role of government accounting systems as a formal mode of rationality in pursuit of a substantive end. In the early years of the Philippine tobacco monopoly, from 1766 to 1799, accounting played an enabling role in an elaborate system of control, surveillance and punishment deployed by the Spanish colonial state to increase its revenues. The Philippine tobacco monopoly reported cash surpluses which were remitted to the Royal treasury in Spain. Whilst the full potential of accounting appears not to have been fully attained, it was complicit in perpetuating a colonial project of domination and extraction of revenues from its colonized peoples. 'Power' does not necessarily mean just the capacity to apply force. More exactly, it can be applied to the underlying structures that made empire possible (Kamen 2002, pxxiii).
Original languageEnglish
Title of host publicationPractices, profession and pedagogy in accounting
Subtitle of host publicationessays in honour of Bill Birkett
EditorsJane Baxter, Chris Poullaos
Place of PublicationSydney, Australia
PublisherSydney University Press
Pages138-175
Number of pages38
ISBN (Print)9781920899202
Publication statusPublished - 2009

Fingerprint Dive into the research topics of 'Formal rationality in the Spanish empire: government accounting in the Philippine tobacco monopoly, 1769-1799'. Together they form a unique fingerprint.

Cite this