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

Silva, Adriana Rodrigues

doi:10.1590/1808-057x201411060

Cited by 6 publications

(8 citation statements)

References 19 publications

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“…Na área contábil a pesquisa nacional vem se dedicando à exploração de temas mais diversos, incluindo períodos históricos de raridade documental (Silva, 2014).…”

Section: Informações Do Artigounclassified

“…Pesquisas históricas em Ciências Sociais Aplicadas no Brasil, especialmente na linha de estudos sobre organizações, trazem preocupação evidente com a epistemologia utilizada (Costa et al, 2010;Curado, 2001;Silva, 2014). Partindo do pressuposto da coerência entre aspectos ontológicos e epistemológicos da pesquisa, isto é, a partir da natureza da pesquisa e da orientação do pesquisador, a perspectiva adotada influencia, o método de pesquisa a ser utilizado.…”

Section: O Uso Documental a Partir Da Nova Históriaunclassified

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Uso de documentos para narrar a história de organizações: reflexões e experiências

Carneiro

Barros

2017

Rev. contab. organ.

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Este trabalho avança a discussão sobre o uso de documentos na elaboração de pesquisas historiográficas em organizações. O artigo se debruça sobre a pesquisa documental a partir das discussões de De Certeau (1982), Foucault (2008), e Le Goff (2003). Elabora uma revisão teórica sobre o tema, salientando a ideia de que documentos não são objetos históricos neutros que reproduzem o passado. Tal perspectiva propõe um novo olhar epistemológico para a pesquisa histórica com documentos em Ciências Sociais aplicadas. Tal discussão questiona a natureza dos documentos e salienta a necessidade de usá-los criticamente. O artigo apresenta algumas experiências de pesquisas que se valeram de fontes documentais a fim de evidenciar os aspectos procedimentais de tal abordagem. O texto termina apresentando uma discussão aplicada às pesquisas em contabilidade.

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“…Na área contábil a pesquisa nacional vem se dedicando à exploração de temas mais diversos, incluindo períodos históricos de raridade documental (Silva, 2014).…”

Section: Informações Do Artigounclassified

Section: O Uso Documental a Partir Da Nova Históriaunclassified

Uso de documentos para narrar a história de organizações: reflexões e experiências

Carneiro

Barros

2017

Rev. contab. organ.

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“… Sources : Slave prices in Minas Gerais are from Bergad, Slavery , pp. 262–5; for São Paulo/Rio de Janeiro from Mello, ‘Economics’, p. 50; and in PN from Silva, ‘Slavery service accounting’, p. 351.…”

Section: IImentioning

confidence: 99%

The economic geography of race in the New World: Brazil, 1500–2000†

Bucciferro

2017

The Economic History Review

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Race is a fundamental aspect of historical inequality and institutions, yet it is at times overlooked within the literature on comparative development in the Americas. This article investigates the nature of staple production in Brazil and attendant changes in the racial composition of 20 modern states from its discovery by the Portuguese to the present. The Indigenous population was surpassed by that of African descent in the north‐east, south‐east, and north, respectively, during the seventeenth and eighteenth centuries; not until decades after the abolition of slavery did people of European heritage come to constitute a majority. These transitions were guided by the relative productivity, natural increase, and price of Native and African slaves, contingent on the extent of natural resource wealth (mineral deposits or land suitable for growing cash crops) and supply of free labour. In those areas where slavery was most profitable, a 1 per cent increase in the relative cost of Native labour raised the proportion of people of African ancestry by up to 2 per cent, depending on the measures of slave prices and racial classifications considered. This relationship is robust to changes in output prices or the populace of European descent, and alternative scenarios of aboriginal population decline.

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“…However less is written regarding the role of slaves, rather than slavery, on accounting history (Stewart, 2010), as ‘the accounting implications have tended to go unnoticed even among specialists in the field of accounting' (Fleischman et al, 2011: 765). Moreover, authors that have addressed slavery from an accounting perspective have primarily concentrated on how individuals involved in performing accounting functions sustained racism through the dehumanization of those in bondage through the facilitation of slavery (Anes, 2002; Silva, 2014 or through the development of advanced accounting techniques (Rosenthal, 2018). There is support for examining the accounts of previous societies as an objective and impartial window of the time (Chatfield, 1977).…”

Section: Introductionmentioning

confidence: 99%

The hidden history of Benjamin Montgomery: Slave, manager, and accountant

2021

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Little is known about the contributions of African-American slaves in the histories of various business domains, including accounting. Some authors attribute this scholarly silence to ideological motives due to race-ethnicity and bigotry. Others note that this paucity reflects not only a lack of data but also an inability to adequately approach the contributions of minorities to the accounting profession. Consequently, there are hidden voices in accounting history that should be explored. One of those voices belongs to Benjamin Thornton Montgomery, a Southern slave who became a plantation manager and owner. Observing Montgomery’s practices through the unique historical lens of the ante-bellum period of the United States, we argue that he should also be acknowledged for his responsibilities as an accountant. Accordingly, we use an analytically structured narrative process to examine the compelling case of Ben Montgomery to inform a more accurate and balanced historical foundation of accounting practice in America.

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

Abstract: ABSTRACT

Cited by 6 publications

References 19 publications

Uso de documentos para narrar a história de organizações: reflexões e experiências

Uso de documentos para narrar a história de organizações: reflexões e experiências

The economic geography of race in the New World: Brazil, 1500–2000†

The hidden history of Benjamin Montgomery: Slave, manager, and accountant

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