Accounting artefacts as a means of augmenting knowledge of the past: The case of Chief Hillis Hadjo and Lieutenant-Colonel Edward Nicolls

Abstract

Accounting artefacts are a useful source of information on the history of accounting techniques. However, as this article discusses and demonstrates, they can also contain rich narrative that provides additional historical insight. This article describes a journey of discovery to understand the contextual historiography surrounding an accounting artefact, looking at how the artefact came into being and its ramifications for the two main protagonists: a Creek Chief, Hillis Hadjo, and a British Officer, Lieutenant-Colonel Edward Nicolls.

After the earth moved: Accounting and accountability for earthquake relief and recovery in early twentieth-century New Zealand

“… 3. Recent articles published in Accounting History illustrate the breadth of what may be considered accounting data: a single tally list of articles given to an American Indian chief (Francis and Samkin, 2014); letters and audit reports (Dattin, 2014); protocols of general meetings and a member’s private records (Schaeffer et al, 2014); bankruptcy archives of the Paris Court of Commerce (Lebardin, 2013); annual reports, committee minute books and media commentaries (Halabi et al, 2012); national census records (Bisman, 2010); and the minutes of the Annual General Meetings of a university ladies’ tea society (Jeacle, 2008). …”

Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance

“…Beginning with an ‘opportunistic discovery’ ( Francis and Samkin, 2014 ; Freeman, 1986 ) of an accounting artefact as part of a larger project on the Rideau Canal ( Bujaki, 2010 , 2015 ), we expanded our exploration to consider the social and organizational context in which the Order Book was situated. 5 We concur with Francis and Samkin (2014) that ‘Artefacts are a rich source of historical information as they provide insights into the lives of individuals and organizations’ (p. 410). We undertake a microhistorical study of this artefact ( Hollister and Schultz, 2007 ; Samkin, 2010 ).…”

“…We examine the transfer of control technologies and labour processes from the British Royal Engineers to the civilian workforce on the Rideau Canal in the period 1832–1854 based upon a primary source accounting artefact ( Francis and Samkin, 2014 ), the Order Book – Isthmus (hereafter Order Book ). We explore how these technologies served to encourage governmentality and discipline among a geographically distributed workforce that needed close coordination to facilitate transportation on the 202-kilometre canal.…”

Rudimentary capital budgeting for a utopian Italian colony in Australia: Accounting as an advocating device

“…The use of individual artefacts is not diminishing, rather augmenting our understanding of the past (Francis and Samkin, 2014; Napier, 1989). For instance, the first censuses in Australia were used to explore the dissemination of accounting knowledge in the colonies (Bisman, 2009); personal accounts of the first settlers in Australia revealed the role of accounting in the construction of new societies (Bisman, 2007; Craig et al, 2004); and government members’ reports and correspondence provided information about the use of accounting as a tool to govern and control the new settlements at a distance (Neu, 2000).…”