An Accounting Historian’s Response to Accounting for Slavery: Masters and Management by Caitlin Rosenthal
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Thomas Tyson [1]
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[1] St John Fisher College Rochester, New York
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- Localización: Historical studies in industrial relations, ISSN 1362-1572, Nº. 43, 2022, págs. 235-251
- Idioma: inglés
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Resumen
Caitlin Rosenthal’s monograph Accounting for Slavery examines the interface of business, accounting, and slave histories on both ante- and post-bellum plantations in both the Caribbean and the United States, providing archival examples and a comprehensive review of relevant literature from all three genres. Rosenthal also stimulates important questions that suggest pathways for extending research. While acknowledging the magnitude of the task, I question several major conclusions, especially those regarding accounting. My critique is rooted in an accounting historian’s perspective, whereas Rosenthal worked in management consulting prior to conducting her study. This distinctive background may account for many of our divergent views.
The review focuses on plantation accounting practices during slavery, where Rosenthal’s monograph includes the most archival examples and speculative conclusions. It addresses four topic areas where Rosenthal and I differ substantially: first, characteristics of managerial and accounting practices on plantations; second, the comparability of these practices to those of northern US manufacturers; third, the relation of slave plantation management to scientific management; and fourth, the use/non-use of depreciation accounting on slave plantations.
