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Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance
The emergence of an internal control system to guide operations along the Rideau Canal beginning in 1832 is examined through analysis of a book of directives (the Order Book) maintained by the lockmaster at the Isthmus lockstation. The Orders guided the work of the lockmaster and established general...
Autores principales: | , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
SAGE Publications
2021
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9113695/ https://www.ncbi.nlm.nih.gov/pubmed/35602260 http://dx.doi.org/10.1177/10323732211028366 |
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author | Bujaki, Merridee McConomy, Bruce |
author_facet | Bujaki, Merridee McConomy, Bruce |
author_sort | Bujaki, Merridee |
collection | PubMed |
description | The emergence of an internal control system to guide operations along the Rideau Canal beginning in 1832 is examined through analysis of a book of directives (the Order Book) maintained by the lockmaster at the Isthmus lockstation. The Orders guided the work of the lockmaster and established general controls and control activities. Orders for adequate documents and records, physical control over assets and records, and proper authorization of activities were common. Orders are seen as efforts by British Royal Engineers, who were geographically removed from the oversight of the Rideau Canal Office, to discipline civilian lockmasters and to encourage lockmasters to govern themselves. Comparing the Order Book to Orders and Regulations in place in 1831 for the Royal Engineers also highlights similarities between expectations of Royal Engineers and those established for the civilian workforce under their direction, indicating a transfer of accounting technologies from the Royal Engineers to the civilian workforce. |
format | Online Article Text |
id | pubmed-9113695 |
institution | National Center for Biotechnology Information |
language | English |
publishDate | 2021 |
publisher | SAGE Publications |
record_format | MEDLINE/PubMed |
spelling | pubmed-91136952022-05-18 Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance Bujaki, Merridee McConomy, Bruce Account Hist Research Articles The emergence of an internal control system to guide operations along the Rideau Canal beginning in 1832 is examined through analysis of a book of directives (the Order Book) maintained by the lockmaster at the Isthmus lockstation. The Orders guided the work of the lockmaster and established general controls and control activities. Orders for adequate documents and records, physical control over assets and records, and proper authorization of activities were common. Orders are seen as efforts by British Royal Engineers, who were geographically removed from the oversight of the Rideau Canal Office, to discipline civilian lockmasters and to encourage lockmasters to govern themselves. Comparing the Order Book to Orders and Regulations in place in 1831 for the Royal Engineers also highlights similarities between expectations of Royal Engineers and those established for the civilian workforce under their direction, indicating a transfer of accounting technologies from the Royal Engineers to the civilian workforce. SAGE Publications 2021-08-23 2022-05 /pmc/articles/PMC9113695/ /pubmed/35602260 http://dx.doi.org/10.1177/10323732211028366 Text en © The Author(s) 2021 https://creativecommons.org/licenses/by-nc/4.0/This article is distributed under the terms of the Creative Commons Attribution-NonCommercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission provided the original work is attributed as specified on the SAGE and Open Access page (https://us.sagepub.com/en-us/nam/open-access-at-sage). |
spellingShingle | Research Articles Bujaki, Merridee McConomy, Bruce Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance |
title | Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance |
title_full | Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance |
title_fullStr | Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance |
title_full_unstemmed | Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance |
title_short | Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance |
title_sort | internal controls, labour processes and work at the isthmus lockstation, rideau canal, 1832–1854: discipline and governmentality at a distance |
topic | Research Articles |
url | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9113695/ https://www.ncbi.nlm.nih.gov/pubmed/35602260 http://dx.doi.org/10.1177/10323732211028366 |
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