Year

1998

Degree Name

Doctor of Philosophy

Department

Department of Accounting and Finance

Abstract

This thesis examines the role played by accounting in the development and operation of a discourse in disciplinary punishment that emerged in late eighteenth century England. In particular, it investigates the use of accounting as a strategy by the state to effect a change in discourse from a public and physical punishment to one that focused on an economic reform and improvement of the individual. It also analyses the application and transformations of disciplinary punishment and accounting by the state in its two projects: the hulks and the penal colony at New South Wales.

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Unless otherwise indicated, the views expressed in this thesis are those of the author and do not necessarily represent the views of the University of Wollongong.