Somebody knows the trouble I've seen: A critical and comparative analysis of racial aspects of slave plantation accounting in the U.S. and British West Indies

  1. Lookup NU author(s)
  2. Professor Richard Fleischman
  3. Professor Thomas Tyson
  4. Professor David McCollum-Oldroyd
Author(s)Fleischman R, Tyson T, Oldroyd D
Editor(s)
Publication type Conference Proceedings (inc. Abstract)
Conference NameTenth World Congress of Accounting Historians
Conference LocationSt Louis and Oxford, Mississippi
Year of Conference2004
Date1-5 August 2004
Volume
Pages
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This paper examines comparatively and critically the slavery environments of the U.S. and the British West Indies on the eves of their respective emancipations, with particular reference to the racial aspects manifested in each society. The role of accounting and accounting practitioners in supporting slave regimes is evaluated. Differential factors between the two venues, such as plantation size, the role of government, ownership structure, and labor discipline are analyzed with regard to their potential impact on racial issues. Specific attention is paid to the moral dilemmas that have plagued historians in writing about New World slavery since early in the last century.