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Plantation accounting and management practices in the US and the British West Indies at the end of their slavery eras 1
Author(s) -
FLEISCHMAN RICHARD K.,
OLDROYD DAVID,
TYSON THOMAS N.
Publication year - 2011
Publication title -
the economic history review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.014
H-Index - 49
eISSN - 1468-0289
pISSN - 0013-0117
DOI - 10.1111/j.1468-0289.2010.00548.x
Subject(s) - west indies , accounting , management accounting , geography , economics , history , ethnology
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.