{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,29]],"date-time":"2026-04-29T07:59:32Z","timestamp":1777449572356,"version":"3.51.4"},"reference-count":115,"publisher":"SAGE Publications","issue":"3","license":[{"start":{"date-parts":[[2017,5,8]],"date-time":"2017-05-08T00:00:00Z","timestamp":1494201600000},"content-version":"tdm","delay-in-days":0,"URL":"http:\/\/journals.sagepub.com\/page\/policies\/text-and-data-mining-license"}],"content-domain":{"domain":["journals.sagepub.com"],"crossmark-restriction":true},"short-container-title":["Accounting History"],"published-print":{"date-parts":[[2017,8]]},"abstract":"<jats:p>This archive-based case study uses accounting and related records to uncover details of the everyday life of the captains, sailors and seamen who manned the ships that allowed Portuguese slave trading to flourish during the eighteenth century. By elaborating the lives of the crews of the ships of the Companhia Geral do Gr\u00e3o Par\u00e1 e Maranh\u00e3o, a Portuguese chartered company created in 1755 for the express purpose of slave trading, the study contributes to a growing body of literature that uses accounting documents as a source of social history and enables previously silent voices to be heard. Furthermore, the study brings together two notions which have previously remained separated in the accounting history literature: the everyday lives of participants within the setting of a \u2018dark\u2019 episode of human history.<\/jats:p>","DOI":"10.1177\/1032373217703756","type":"journal-article","created":{"date-parts":[[2017,5,8]],"date-time":"2017-05-08T07:04:31Z","timestamp":1494227071000},"page":"320-347","update-policy":"https:\/\/doi.org\/10.1177\/sage-journals-update-policy","source":"Crossref","is-referenced-by-count":12,"title":["Accounting and the history of the everyday life of captains, sailors and common seamen in eighteenth-century Portuguese slave trading"],"prefix":"10.1177","volume":"22","author":[{"given":"Of\u00e9lia","family":"Pinto","sequence":"first","affiliation":[{"name":"Universidade do Minho, Portugal; Universidade Lus\u00edada - Norte, Portugal"}]},{"given":"Brian","family":"West","sequence":"additional","affiliation":[{"name":"Federation University Australia, Australia"}]}],"member":"179","published-online":{"date-parts":[[2017,5,8]]},"reference":[{"key":"bibr2-1032373217703756","author":"ANTT","journal-title":"Companhia Geral do Gr\u00e3o Par\u00e1 e Maranh\u00e3o, Fundo"},{"key":"bibr3-1032373217703756","author":"ANTT","journal-title":"Estatutos Particulares ou Direct\u00f3rio Econ\u00f3mico para o Governo Interior da Companhia Geral do Gram Para e Maranhao, 16 de Fevereiro de 1760, Conservat\u00f3ria da Companhia Geral do Gr\u00e3o Par\u00e1 e Maranh\u00e3o, Caixa 67, Ma\u00e7o 48"},{"key":"bibr4-1032373217703756","author":"ANTT","journal-title":"Junta do Com\u00e9rcio"},{"key":"bibr8-1032373217703756","author":"Arquivo Hist\u00f3rico do Minist\u00e9rio das Obras Publicas, Transportes e Comunica\u00e7\u00f5es (AHMOPTC)","journal-title":"Minist\u00e9rio do Reino, Livro da Companhia Geral do Gr\u00e3o Par\u00e1 e Maranh\u00e3o"},{"key":"bibr9-1032373217703756","author":"Carta de Lei","year":"1684","journal-title":"Regimento da condu\u00e7\u00e3o dos negros cativos de Angola para o Brasil"},{"key":"bibr10-1032373217703756","author":"Alvar\u00e1","year":"1755","journal-title":"Institui\u00e7\u00e3o da Companhia Geral do Gr\u00e3o Par\u00e1 e Maranh\u00e3o"},{"key":"bibr15-1032373217703756","author":"Alvar\u00e1","year":"1761","journal-title":"Alvar\u00e1 proibindo o transporte de Negros escravos para o Reino"},{"key":"bibr16-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(02)00030-2"},{"key":"bibr17-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S1045-2354(03)00002-9"},{"key":"bibr18-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.cpa.2006.09.002"},{"key":"bibr19-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/09585209400000046"},{"key":"bibr20-1032373217703756","volume-title":"The Portuguese Seaborne Empire 1415\u20131825","author":"Boxer CR","year":"1991"},{"key":"bibr21-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/13555502.2011.611693"},{"key":"bibr22-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/0144039X.2010.504530"},{"key":"bibr23-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/21552851.2011.581837"},{"key":"bibr24-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2009.07.008"},{"key":"bibr25-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513570710731209"},{"key":"bibr26-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513570710741000"},{"key":"bibr27-1032373217703756","volume-title":"As Companhias Pombalinas de Gr\u00e3o-Par\u00e1 e Maranh\u00e3o e Pernambuco e Para\u00edba","author":"Carreira A","year":"1982"},{"key":"bibr28-1032373217703756","volume-title":"Slave Ship Sailors and Their Captive Cargoes, 1730\u20131807","author":"Christopher E","year":"2006"},{"key":"bibr29-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1006\/cpac.1996.0040"},{"key":"bibr30-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(97)00011-1"},{"key":"bibr31-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1006\/cpac.1998.0276"},{"key":"bibr32-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(01)00010-1"},{"key":"bibr33-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.cpa.2007.01.002"},{"key":"bibr34-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.accfor.2008.09.001"},{"key":"bibr35-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S1045-2354(02)00162-4"},{"key":"bibr36-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.cpa.2008.12.003"},{"key":"bibr37-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/1032373208098550"},{"key":"bibr38-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2006.09.006"},{"key":"bibr39-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513571211225088"},{"key":"bibr40-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513570010334900"},{"key":"bibr41-1032373217703756","doi-asserted-by":"publisher","DOI":"10.2308\/0148-4184.32.2.55"},{"key":"bibr42-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.cpa.2003.05.001"},{"key":"bibr43-1032373217703756","volume-title":"Fomento e Mercantilismo: A Companhia Geral do Gr\u00e3o Par\u00e1 e Maranh\u00e3o (1755\u20131778)","author":"Dias MN","year":"1971"},{"key":"bibr44-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/01440390802486507"},{"key":"bibr45-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/09638180220125571"},{"key":"bibr46-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2009.01.002"},{"key":"bibr47-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S1045-2354(03)00102-3"},{"key":"bibr48-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/103237320400900203"},{"key":"bibr49-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-0289.2010.00548.x"},{"key":"bibr50-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513571111155537"},{"key":"bibr51-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1006\/cpac.1997.0164"},{"key":"bibr52-1032373217703756","doi-asserted-by":"publisher","DOI":"10.2308\/0148-4184.28.2.187"},{"key":"bibr53-1032373217703756","first-page":"1","volume-title":"Critical Histories of Accounting: Sinister Inscriptions in the Modern Era","author":"Funnell W","year":"2013"},{"key":"bibr54-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/1032373211405019"},{"key":"bibr55-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513570010334784"},{"key":"bibr56-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/1032373211417993"},{"key":"bibr57-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/1032373208098557"},{"issue":"2","key":"bibr58-1032373217703756","first-page":"33","volume":"38","author":"Hamilton EJ","year":"1948","journal-title":"American Economic Review"},{"key":"bibr59-1032373217703756","first-page":"187","volume-title":"Critical Histories of Accounting: Sinister Inscriptions in the Modern Era","author":"Hammond T","year":"2013"},{"key":"bibr60-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1017\/CBO9780511779176"},{"key":"bibr61-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6281.2010.00306.x"},{"key":"bibr62-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513570910955434"},{"key":"bibr63-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.cpa.2007.02.004"},{"key":"bibr64-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(94)90037-X"},{"key":"bibr65-1032373217703756","volume-title":"Accounting as Social and Institutional Practice","author":"Hopwood AG","year":"1994"},{"key":"bibr67-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513571211225079"},{"key":"bibr68-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513571211225097"},{"key":"bibr69-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(02)00021-1"},{"key":"bibr70-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513570310492317"},{"key":"bibr71-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6281.2005.00177.x"},{"key":"bibr72-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.cpa.2004.04.006"},{"key":"bibr73-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/1032373208095479"},{"key":"bibr74-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/11766090910973894"},{"key":"bibr75-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513570910966333"},{"key":"bibr76-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-03-2013-1252"},{"key":"bibr77-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/09638180.2014.921573"},{"key":"bibr78-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S1045-2354(03)00004-2"},{"key":"bibr79-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S1045-2354(02)00208-3"},{"key":"bibr80-1032373217703756","first-page":"171","volume-title":"Critical Histories of Accounting: Sinister Inscriptions in the Modern Era","author":"Kirkham LM","year":"2013"},{"key":"bibr81-1032373217703756","doi-asserted-by":"publisher","DOI":"10.2307\/j.ctt1mf6xwn"},{"key":"bibr82-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513571211198764"},{"key":"bibr83-1032373217703756","doi-asserted-by":"publisher","DOI":"10.2308\/0148-4184.36.1.61"},{"key":"bibr84-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/1032373207079028"},{"key":"bibr85-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1006\/cpac.1999.0373"},{"key":"bibr86-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(95)00050-X"},{"key":"bibr87-1032373217703756","volume-title":"Black Cargoes: A History of the Atlantic Slave Trade 1518\u2013-1865","author":"Mannix DP","year":"1962"},{"key":"bibr88-1032373217703756","doi-asserted-by":"publisher","DOI":"10.2308\/0148-4184.33.2.1"},{"key":"bibr89-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/09585200902969286"},{"key":"bibr90-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513571011010592"},{"key":"bibr91-1032373217703756","volume-title":"The Sounds of Silence: Nineteenth Century Portugal and the Abolition of the Slave Trade","author":"Marques JP","year":"2006"},{"key":"bibr92-1032373217703756","first-page":"1","volume-title":"Accounting as Social and Institutional Practice","author":"Miller P","year":"1994"},{"key":"bibr93-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2005.12.004"},{"key":"bibr94-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(99)00030-6"},{"key":"bibr95-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513570010334126"},{"key":"bibr96-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513570410554560"},{"key":"bibr97-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S1045-2354(03)00009-1"},{"key":"bibr98-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/21552851.2012.724911"},{"key":"bibr99-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.cpa.2006.11.005"},{"key":"bibr100-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2009.10.001"},{"key":"bibr101-1032373217703756","volume-title":"Forever Someone Else: Selected Poems","author":"Pessoa F","year":"1934","edition":"2"},{"key":"bibr102-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/1032373217696512"},{"key":"bibr103-1032373217703756","author":"Pinto O","year":"2012","journal-title":"13th world congress of accounting historians"},{"key":"bibr104-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513570910945688"},{"key":"bibr105-1032373217703756","volume-title":"The Slave Ship: A Human History","author":"Rediker M","year":"2007"},{"key":"bibr106-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/1032373209342475"},{"key":"bibr107-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-05-2013-1360"},{"key":"bibr108-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/1032373213515186"},{"key":"bibr109-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/0144039X.2011.588480"},{"key":"bibr110-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1017\/S0022050700045502"},{"key":"bibr111-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1017\/S0021853700017849"},{"key":"bibr112-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/1032373208098556"},{"key":"bibr114-1032373217703756","volume-title":"Sacred Hunger","author":"Unsworth B","year":"1992"},{"key":"bibr115-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/09585200310001606626"},{"key":"bibr116-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(97)00025-1"},{"key":"bibr117-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1006\/cpac.1998.0317"},{"key":"bibr118-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1080\/09638180220125562"},{"key":"bibr119-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S1045-2354(02)00191-0"},{"key":"bibr120-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(02)00020-X"},{"key":"bibr121-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.jaccpubpol.2004.02.001"},{"key":"bibr122-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2007.02.006"},{"key":"bibr123-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2010.07.001"},{"key":"bibr124-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1108\/09513579910270129a"},{"key":"bibr125-1032373217703756","doi-asserted-by":"publisher","DOI":"10.1177\/103237320100600103"}],"container-title":["Accounting History"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/journals.sagepub.com\/doi\/pdf\/10.1177\/1032373217703756","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/journals.sagepub.com\/doi\/full-xml\/10.1177\/1032373217703756","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/journals.sagepub.com\/doi\/pdf\/10.1177\/1032373217703756","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2026,4,28]],"date-time":"2026-04-28T12:41:22Z","timestamp":1777380082000},"score":1,"resource":{"primary":{"URL":"http:\/\/journals.sagepub.com\/doi\/10.1177\/1032373217703756"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2017,5,8]]},"references-count":115,"journal-issue":{"issue":"3","published-print":{"date-parts":[[2017,8]]}},"alternative-id":["10.1177\/1032373217703756"],"URL":"https:\/\/doi.org\/10.1177\/1032373217703756","relation":{},"ISSN":["1032-3732","1749-3374"],"issn-type":[{"value":"1032-3732","type":"print"},{"value":"1749-3374","type":"electronic"}],"subject":[],"published":{"date-parts":[[2017,5,8]]}}}