The efficacy/inefficacy of accounting in controlling labour during the transition from slavery in the United States and British West Indies

Abstract

Purpose – The aim of this paper is to focus on the transition from slavery to wage workers in the American South and British West Indies, and the corresponding nature of the reporting and control procedures that were established in both venues, in order to create a disciplined workforce, and establish regular relations between employees and employers. It seeks to explain the differences in labour control practices between the two regions and to discuss the impact on these practices of accounting and other quantitative techniques c.1760-1870. In particular, it aims to consider the central role played by government in the process. Design/methodology/approach – The study forms part of an archival research project, in which the authors have consulted archives in four Southern States (Alabama, Louisiana, Mississippi, and North Carolina), three Caribbean island nations, formerly British colonies (Antigua, Barbados, and Jamaica), and record repositories the length and breadth of Great Britain. The records of the Freedmen ' s Bureau (FB), located in the National Archives, Washington, DC, have been likewise visited. These primary sources have been supported by the extensive secondary literature on slavery and its aftermath. Findings – In the USA, accounting for labour in the transition from slavery was typically ad hoc and inconsistent, whereas in the BWI it was more organised, detailed, and displayed greater uniformity – both within and across colonies. The role of the British Colonial Office (BCO) was crucial here. A range of economic and political factors are advanced to explain the differences between the two locations. The paper highlights the limitations of accounting controls and economic incentives in disciplining labour without the presence of physical coercion in situations where there is a refusal on the part of the workers to cooperate. Originality/value – There is a relatively small volume of secondary literature comparing US and BWI slavery and its legacy. Likewise, the accounting implications of labour-control practices, during the transition from slavery to freedom, are largely understudied. The research also points to a need to assess the decision-influencing capabilities of management accounting systems in other transitional labour settings.

Contracting, property rights and liberty

“…In essence, Mississippi's code enabled planters to maintain near-total control over black workers by stipulating harsh penalties (deductions, fines, and imprisonment) for contract violations. The so-called Black Codes were intended by the local legislatures to deny black people their civil rights (Fleischman, et al, 2011;2014). Although Congress declared them illegal, it nonetheless appears that the FB supported the Codes' vagrancy requirements, at least initially, by providing military approval for the pass system which restricted freed-persons' freedom of movement.…”

“…Even more difficult for the FB agents was their role in adjudicating disputes between the parties with respect to whether the contract terms had been satisfied (Fleischman, et al, 2011(Fleischman, et al, , 2014. Confident that the local authorities would not intervene, "large numbers of employers denied ex-slave workers compensation for their labour at year-end settlements" (Hahn et al, 2008, p. 195).…”

“…In the case of the account in Figure 5, the employer was at pains to point out that he had the right under the contract "to send them away without compensation for any insolence or disobedience". This particular contract was typical in that the majority of the wages were deferred to the year end (Fleischman, et. al, 2011).…”

“…103). Likewise, Fleischman et al (2011) examined the role of arbitration boards in resolving disputes over labour contracts, but again pointed to a lack of evidence in the archives relating to the enforcement of decisions.…”

Anglo American Corporation and the South African State

“…Historical research has had slightly more to say on the issue. For example, Fleischman et al (2011) considers the transition from slavery to wage workers in the American South and British West Indies, and, in particular, it aims to consider the central role played by government in the process. Armstrong (1987) serves to remind us of the state's use of accounting controls to discipline labour in times of war.…”