2022
DOI: 10.1108/aaaj-01-2021-5087
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Calculating a life: classification, valuation and compensation in the British abolition of slavery

Abstract: PurposeThis paper examines the calculative practices used by the Slave Compensation Commission to value a slave for the purposes of compensating slave owners on the abolishment of slavery across the British colonies in 1833. It contributes to accounting research in the field of valuation, particularly to understanding the practices of valuing human life.Design/methodology/approachThe methodology is primarily archival and draws on the records of the Slave Compensation Commission held at the British National Arc… Show more

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Cited by 4 publications
(1 citation statement)
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“…The essence of the problem considered by I. Jeacle (2023) concerns the economic aspects of compensating slave owners after the abolition of slavery in the 1830s. The researcher noted that at that time the importance of understanding the practice of slavery and evaluating further dynamic changes in the spheres of action was established.…”
Section: Discussionmentioning
confidence: 99%
“…The essence of the problem considered by I. Jeacle (2023) concerns the economic aspects of compensating slave owners after the abolition of slavery in the 1830s. The researcher noted that at that time the importance of understanding the practice of slavery and evaluating further dynamic changes in the spheres of action was established.…”
Section: Discussionmentioning
confidence: 99%