Power dynamics: accounting education in the Amazon region (1864–1957)

This study aims to examine how political and economic transformations shaped educational practices and the training of accounting professionals, drawing on Foucault's concepts of ‘power/knowledge’ and governmentality. The methodology is qualitative, based on the analysis of historical documents as legislation, statutes, and records from educational institutions from 1864 to 1957, to critically reconstruct educational practices in the regional context. The findings indicate that accounting education was instrumentalised to train professionals in a way aligned with the demands of modernisation and economic growth. The study also highlights how accounting knowledge is central to building efficient governance and regulating social and financial practices. Although the analysis is geographically bounded, this focus enables for an in-depth understanding of the particularities of Pará, paving the way for future studies in other regions of Brazil. This study's originality lies in applying Foucauldian concepts to the historical analysis of the development of accounting education in Brazil, and offers an innovative critical perspective on the relationship between education, power, and governance. Additionally, it contributes by exploring the regional context of Pará, which remains underexplored in the literature on accounting education in Brazil.