Accounting in service to racism: monetizing slave property in the antebellum South

Fleischman, Richard K.; Tyson, Thomas N.

doi:10.1016/s1045-2354(03)00102-3

Cited by 90 publications

(72 citation statements)

References 19 publications

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“…Third-class males and second and third-class females earned $4-5 a month. It appears that a system that had existed ad hoc in the annual valuation of slaves before the Civil War [Fleischman and Tyson, 2004] become more formalized with emancipation.…”

Section: Compiling Wages and Rating Datamentioning

confidence: 99%

The U.S. Freedmen's Bureau in Post-Civil War Reconstruction

Fleischman

Tyson

Oldroyd

2014

Accounting Historians Journal

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The transition from slavery to freedom in the post-Civil War American South featured the efforts of the Freedmen's Bureau (FB) to help ex-slaves overcome an extremely hostile, racist environment that included the need to articulate new labor relations structures given the demise of the plantation system, to overcome the limitations on equality legislated by the infamous Black Codes, to address the pressing need to educate masses of highly illiterate black children, and the need to provide protection for freedmen from unscrupulous landowners. This paper seeks to measure the degree to which accounting and those performing accounting functions for the FB were able to ameliorate these dire conditions that have caused Reconstruction to be perceived as one of the most negative epochs in the history of American democracy.

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Section: Compiling Wages and Rating Datamentioning

confidence: 99%

The U.S. Freedmen's Bureau in Post-Civil War Reconstruction

Fleischman

Tyson

Oldroyd

2014

Accounting Historians Journal

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“…In summary, slaves performed work under extremely inhumane conditions. In a study conducted by Fleischman and Tyson (2004) on sugar plantations in Hawaii, it was revealed that slave laborers were categorized, itemized and evaluated with total disregard for their humanity. The authors state that uses of accounting allowed for slave exchanges, the systematization of slave transactions, the valuation of slaveholding farms and the monitoring of slave productivity.…”

Section: Accounting Practices Used In Repressivementioning

confidence: 99%

“…Price of standard slaves (in one thousand réis) by quinquennials, 1800-1887. For Fleischman and Tyson (2004), a slave's value reflected his or her life stage and value to his or her owner. It was no different in the Brazilian case.…”

Section: Figura 4 Slave Mortgagingmentioning

confidence: 99%

“…Data collected by Versiani and Vergolino (2002) indicate that slave values were adjusted upward at regular intervals. As in observations made by Fleischman and Tyson (2004), it is possible to identify farmer intentions to control changes in their wealth, although a book specifically used to record slave values at the start and end of each year has not been found.…”

Section: Figura 4 Slave Mortgagingmentioning

confidence: 99%

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Slavery Service Accounting Practices in Brazil: A Bibliographic and Document Analysis

Silva

2014

Rev. contab. finanç.

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“…By this we mean that some approaches to corporate social responsibility, for instance, might concede that racism could be productive in the narrow sense that one could gain higher profits under an apartheid regime, and thus by extension that racism could be understood as a source of value. (See for instance Fleischman and Tyson, 2004) Or some approaches to critical accounting might investigate war profiteering as a source of value or the hidden cost of such wars.…”

Section: Value In the Objectmentioning

confidence: 99%

More than nothing? Accounting, business, and management studies, and the research audit

Harney

Dunne

2013

Critical Perspectives on Accounting

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This paper argues that business school scholarship can be seen as the example par excellence of what we are calling extreme neo-liberalism. By extreme neo-liberalism we mean the coexistence in the same sphere of extreme externalisation of costs and extreme regulation of the sources of value. We argue that this condition is most obvious in the research audits conducted in Britain, and spreading globally, audits that record both the extreme externalisation in business scholarship of all the sources of the wealth expropriated by business, and at the same time, regulate the very labour that produces this extreme self-regulation. Although this self-regulated labour regards itself as complete, and although it regards its acts of externalization as acts of self-making, we consider the relation between pedagogy and scholarship in order to show how this pervasive form of self-regarding simply does not hold. We conclude by noting that if business scholarship persists in defining itself against all that makes wealth possible, and thus making itself, logically at least, worthless, it also opens the possibility of starting an investigation of wealth, worth and value, from another point of view, one not dependant of completing business, but competing with it.

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Accounting in service to racism: monetizing slave property in the antebellum South

Cited by 90 publications

References 19 publications

The U.S. Freedmen's Bureau in Post-Civil War Reconstruction

The U.S. Freedmen's Bureau in Post-Civil War Reconstruction

Slavery Service Accounting Practices in Brazil: A Bibliographic and Document Analysis

More than nothing? Accounting, business, and management studies, and the research audit

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