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Accounting and slavery: the accounts of the English South Sea Company, 1713-22

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  • Rafael Donoso Anes

Abstract

The Asiento was an agreement between the Crowns of England and Spain of tremendous economic and political consequences. In spite of its importance, very little is known about the accounting practices of the Asiento. This paper demonstrates that the developments of the Asiento were very much linked to the lack of accountability of the South Sea Company (SSC) before the Spanish Crown and describes the characteristics of the accounting system used by the SSC to provide information on its developed economic activity. It also discusses the role of accounting in the resolution of conflicts between the tenants of the Asiento, the SSC and its Spanish counterparts.

Suggested Citation

  • Rafael Donoso Anes, 2002. "Accounting and slavery: the accounts of the English South Sea Company, 1713-22," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 441-452.
    • Handle: RePEc:taf:euract:v:11:y:2002:i:2:p:441-452
    DOI: 10.1080/09638180220125571
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    Cited by:

    1. Madarász, Aladár, 2011. "Buborékok és legendák. Válságok és válságmagyarázatok - II/1. rész. A Déltengeri Társaság [Bubbles and myths, crises and explanations II/1: the South Sea bubble]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 909-948.
    2. 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).
    3. Cheryll S. Mc WATTERS & Yannick LEMARCHAND, 2005. "Comptabilité et traite négrière. Le Guide du commerce de Gaignat de l'Aulnais (1718-1791)," Economic History 0503011, University Library of Munich, Germany.

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