Industrial slavery in the United States: the North Carolina turpentine industry 1849–61

Vollmers, Gloria

doi:10.1080/09585200310001606626

Cited by 25 publications

(20 citation statements)

References 8 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Locust Grove Plantation treated its slaves as assets … inventoried its slaves and measured their productivity’ (Barney and Flesher, 1994: 292). Vollmers (2003) discussed the use of slaves in the turpentine industry of North Carolina in the late antebellum period (1849–1861). The accounting information examined ‘reminds us that behind the routine and banality of bookkeeping records, which masked the humanity of those it commodified, lies a story of hardship and oppression’ (Vollmers, 2003: 391).…”

Section: Prior Literature Methods and Archival Sourcesmentioning

confidence: 99%

Accounting, slavery and social history: The legacy of an eighteenth-century Portuguese chartered company

Pinto

West

2017

Accounting History

View full text Add to dashboard Cite

Based on extensive archival research, this study documents and analyses the accounting techniques that the Companhia Geral do Grão Pará e Maranhão applied to its slave trading operations during the second half of the eighteenth century. The surviving accounting records of this Portuguese chartered company reveal – in meticulous detail – the integral role that accounting technology played in enabling the slave trade to flourish. However, and paradoxically, while evidencing this culpability the same accounting records also document the essential humanity of the slaves and preserve details of the bleak circumstances of their existence. Slaves are typically lamented as a lost people consigned to a tragic and an eternal anonymity, but it is from accounting records that many aspects of their lives can be reconstructed. In this way, the accounting records studied are also shown to provide a latent source of social history that constitutes a profound mea culpa.

show abstract

Section: Prior Literature Methods and Archival Sourcesmentioning

confidence: 99%

Accounting, slavery and social history: The legacy of an eighteenth-century Portuguese chartered company

Pinto

West

2017

Accounting History

View full text Add to dashboard Cite

show abstract

“…(The unit of currency in those source documents is the real, plural réis). 1 We extend the foundation of knowledge regarding the documentation, monetisation and taxation of slaves that has been provided, in this journal, principally by Barney and Flesher (1994), Vollmers (2003), and Nash and Flesher (2005). The extension we make arises 2 specifically through the reproduction and discussion of several types of original source documents that have been under-represented in the literature (e.g.…”

Section: Introductionmentioning

confidence: 93%

“…When this occurred, the slaves were named, and sometimes had accompanying individual valuations provided. There is substantial 7 evidence in the BWI and the US of plantations renting slaves during slack periods, and hiring them in peak periods (Vollmers 2003;Fleischman, Oldroyd, and Tyson 2004;Nash and Flesher 2005). 3 However, most rentals of slaves did not require individual valuations, but the payment of a stipulated rental rate per day per slave.…”

Section: Literature Reviewmentioning

confidence: 99%

Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries

Rodrigues

Craig

Schmidt

et al. 2015

Accounting History Review

View full text Add to dashboard Cite

Although Brazil imported more African slaves than any other country in the Americas, knowledge of the accounting and taxation of slave-related transactions in Brazil is under-developed. Here we explore Portuguese language documents showing how accounting and taxation were implicated in maintaining slavery in Brazil in the eighteenth and nineteenth centuries. We present examples of key documents involving slaves (such as inventory lists, rental agreements, insurance policies, and receipts) and explain how slave-related transactions were recorded and taxed. We enable important comparisons to be drawn with the accounting and taxation of slaves in the USA and British West Indies.[its] population[s] without large and continuous importations of Africans' (Fogel and Engerman 1974, 25-26).Second, slave labor activities in Brazil were more diversified than elsewhere in the Americas. Slavery was a major factor responsible for the success of Brazil's sugar, gold mining, coffee and cotton industries (Baranov 2000, 18-19). When the trade in slaves was abolished in 1850, slavery had spread throughout Brazilian society. Big farmers and rich people were not alone in owning slaves: they were owned too by priests, the military, civil servants and even free slaves themselves. This diffusion and convergence of interests was one of the main reasons why slavery endured for so long in Brazil (Albuquerque and Filho 2006).The long history of slavery in Brazil has produced a genuinely multi-racial society, as evidenced by Brazil's art, architecture, linguistic expression, cuisine, music and popular culture. The diversity of art and samba and the rhythm of the dance of capoeira and carnival is said to give a peculiar spatial dimensionality to the existential reality of Brazilian culture (Sidekum, 2007). Fiorin (2009, 120) states that Brazilians are characterized by 'the mulata [a person of black and white ancestry], who is the most important representative of Brazilian race; and by the tolerance and the good relationship between people of different races.' Similarly, Freyre (2006) believes that the identity of Brazilians was forged by the principle of multi-racial participation.Third, although some scholars have examined accounting for slave plantation workers in the US (Razek 1985;Fleischman, Oldroyd, and Tyson 2004; and in the BWI (Cowton and O'Shaughnessy 1991), knowledge of how accounting and taxation practices were implicated in the operation of slavery in Brazil is under-developed.Fourth, understanding the operation of business in modern Brazil can be enhanced by knowledge of its strong historical links with slavery: 'Brazil has the largest African-descent population in the Americas' (Reis and Klein 2011, 181). At the beginning of the nineteenth

show abstract

“…Finally, studies analyze management practices used to control slaves in industries (Vollmers, 2003) and the inexplicable exclusion of slavery from management history (Cooke, 2003). The area of marketing is also analyzed, as Podoshen (2012) studies consumer behavior of non-African and African-Americans towards companies that once had any relationship to the slavery system.…”

Section: Theory Of Accounting Historymentioning

confidence: 99%

A Bibliometric Analysis of the Intellectual Structure of Studies on Slavery in the 21st Century

Araújo

Carneiro

2020

J. Professional Business Review

View full text Add to dashboard Cite

Slavery is usually regarded as the dark side of business practices. However, and maybe, because of that, research on the slavery’s residues and its contemporary forms is fundamental. Therefore, we aimed to answer the following questions: What is the intellectual structure of recent publications on slavery in the business research area? How is the past of slavery remembered (or forgotten) in this century’s researches on business research area? To answer these questions, we extracted publications from the Scopus database, and then, we grouped the references using the bibliometric software Bibexcel. Finally, to identify the subgroups and to create the visualization map, we used VOSviewer. Results indicate that the intellectual structure of slavery-related studies can be grouped into nine pillars that cover diverse topics, such as heritage tourism, critical accounting and management history, and the perpetuation of the legacy of slavery in the globalized world.

show abstract

Industrial slavery in the United States: the North Carolina turpentine industry 1849–61

Cited by 25 publications

References 8 publications

Accounting, slavery and social history: The legacy of an eighteenth-century Portuguese chartered company

Accounting, slavery and social history: The legacy of an eighteenth-century Portuguese chartered company

Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries

A Bibliometric Analysis of the Intellectual Structure of Studies on Slavery in the 21st Century

Contact Info

Product

Resources

About