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The efficacy/inefficacy of accounting in controlling labour during the transition from slavery in the United States and British West Indies

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  • Richard K. Fleischman
  • David Oldroyd
  • Thomas N. Tyson

Abstract

Purpose - – The aim of this paper is to focus on the transition from slavery to wage workers in the American South and British West Indies, and the corresponding nature of the reporting and control procedures that were established in both venues, in order to create a disciplined workforce, and establish regular relations between employees and employers. It seeks to explain the differences in labour control practices between the two regions and to discuss the impact on these practices of accounting and other quantitative techniques c.1760-1870. In particular, it aims to consider the central role played by government in the process. Design/methodology/approach - – The study forms part of an archival research project, in which the authors have consulted archives in four Southern States (Alabama, Louisiana, Mississippi, and North Carolina), three Caribbean island nations, formerly British colonies (Antigua, Barbados, and Jamaica), and record repositories the length and breadth of Great Britain. The records of the Freedmen ' s Bureau (FB), located in the National Archives, Washington, DC, have been likewise visited. These primary sources have been supported by the extensive secondary literature on slavery and its aftermath. Findings - – In the USA, accounting for labour in the transition from slavery was typicallyad hocand inconsistent, whereas in the BWI it was more organised, detailed, and displayed greater uniformity – both within and across colonies. The role of the British Colonial Office (BCO) was crucial here. A range of economic and political factors are advanced to explain the differences between the two locations. The paper highlights the limitations of accounting controls and economic incentives in disciplining labour without the presence of physical coercion in situations where there is a refusal on the part of the workers to cooperate. Originality/value - – There is a relatively small volume of secondary literature comparing US and BWI slavery and its legacy. Likewise, the accounting implications of labour-control practices, during the transition from slavery to freedom, are largely understudied. The research also points to a need to assess the decision-influencing capabilities of management accounting systems in other transitional labour settings.

Suggested Citation

  • Richard K. Fleischman & David Oldroyd & Thomas N. Tyson, 2011. "The efficacy/inefficacy of accounting in controlling labour during the transition from slavery in the United States and British West Indies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(6), pages 751-780, August.
    • Handle: RePEc:eme:aaajpp:v:24:y:2011:i:6:p:751-780
    DOI: 10.1108/09513571111155537
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    References listed on IDEAS

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    1. Oldroyd, David & Fleischman, Richard K. & Tyson, Thomas N., 2008. "The culpability of accounting practice in promoting slavery in the British Empire and antebellum United States," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 764-784.
    2. Richard K. Fleischman & David Oldroyd & Thomas N. Tyson, 2011. "Plantation accounting and management practices in the US and the British West Indies at the end of their slavery eras," Economic History Review, Economic History Society, vol. 64(3), pages 765-797, August.
    3. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
    4. Thomas Tyson, 1998. "Mercantilism, management accounting or managerialism? Cost accounting in early nineteenth-century US textile mills," Accounting History Review, Taylor & Francis Journals, vol. 8(2), pages 211-229.
    5. Warwick Funnell, 2007. "The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting," Accounting History Review, Taylor & Francis Journals, vol. 17(2), pages 265-283.
    6. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    7. Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 37-73, January.
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    2. Pierre Labardin & Antoine Fabre, 2017. "Dynamiques du contrôle social et pratiques comptables: le cas des bagnes de Guyane (1852-1867)," Post-Print hal-01907537, HAL.
    3. Dyball, Maria Cadiz & Rooney, Jim, 2019. "Governing and disciplining Filipino migrant workers’ health at Hawaiian sugar plantations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    4. Jensen, Mads Langballe & Agyemang, Gloria & Lehman, Cheryl R., 2021. "Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    5. Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.
    6. Tyson, Thomas N. & Oldroyd, David & Fleischman, Richard K., 2013. "Was America born capitalist? A counter view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 379-396.

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