Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance

A study of the Rideau Canal reveals how British Royal Engineers, despite being geographically distant from the canal's operations, established a robust internal control system to discipline civilian lockmasters and encourage self-governance. Analyzing an 'Order Book' maintained at the Isthmus Lockstation between 1832 and 1854, researchers found that directives emphasized thorough documentation, physical asset control, and proper authorization of activities. These orders mirrored those used for Royal Engineers in 1831, indicating a transfer of accounting technologies from military to civilian workforce management. This suggests an early example of governmentality at a distance, where centralized authority was maintained through decentralized yet disciplined labor processes.

Bujaki, M., & McConomy, B. (2021). Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance. Accounting History, 27(2), 231–258. https://doi.org/10.1177/10323732211028366