Articlegreen2011

Plantation accounting and management practices in the US and the British West Indies at the end of their slavery eras1

Richard K. Fleischman · David R. Oldroyd · Thomas N. Tyson

70 citations0/0 files storedThe Economic History Review

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Colonialism, slavery, and trade Historical Economic and Social Studies Accounting Theory and Financial Reporting

Abstract

This article examines comparatively the slavery systems of the US and the British West Indies before and after their respective emancipations. The primary focus is on how differential factors in the two plantation economies, such as racial control, labour structures, and governmental mandates, impacted the development of accounting and those performing accounting functions. Other factors, such as plantation size and ownership structure, not only influenced accounting practices but management issues as well. These factors resulted in the substantially greater development of accounting in the British Caribbean, both in terms of the number of practitioners and the volume and uniformity of accounting records.

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References

1988Reconstruction: America's unfinished revolution, 1863-1877 1945Capitalism and Slavery 1986Accounting and the examination: A genealogy of disciplinary power 1990Without consent or contract: the rise and fall of American slavery 2014Narrative of the Life of Frederick Douglass, an American Slave 1988The genesis of accountability: The west point connections 1998The Making of New World Slavery: From the Baroque to the Modern, 1492-1800 2004No Bond but the Law

Cited by

2012Americanism and financial accounting theory – Part 1: Was America born capitalist?2018Accounting for slavery during the Enlightenment: Contradictions and interpretations 2017Accounting, slavery and social history: The legacy of an eighteenth-century Portuguese chartered company 2017The farm as an accounting laboratory: an essay on the history of accounting and agriculture

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