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

Abstract

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.

A ‘disguised scheme for compensated emancipation’: Accounting for gradual abolition in nineteenth century New Jersey

“…While after 1820 this was technically illegal without the permission of the enslaved person, the fines for violating the law were low and enslavers often lied about the consequences of being sold, for example promising that the Black children would be reunited with families or promising emancipation after a short period. New Jersey's ports as well as its proximity to the slave states of Delaware and Maryland facilitated these deceptions, and Black people, once sold South, rarely returned (Gigantino, 2010; Hodges, 1997; Moss, 1950). Deceitful, mercenary justices of the peace – whose role was to ensure the consent of the enslaved – often facilitated these sales (Zilversmit, 1967: 216).…”

“…While only a few individuals' experiences could be derived from the data Stewart examined, the article maintains focus on the experience of slavery by offering insights into food rations, punishments, work assignments, training, holidays and incentives in their key role of generating profit for the plantation owners. Gates et al (2022) examined the experiences of an enslaved man, Benjamin Montgomery, who served as an accountant and plantation owner after the Civil War. Montgomery had been purchased in 1836 by Joseph Davis, the brother of the future president of the Confederacy, Jefferson Davis.…”

“… 15. The most notorious case in New Jersey involved a slave ring headed by the Van Wickles – a father and son – who led an 1818 conspiracy to sell Black New Jerseyans into permanent bondage in Louisiana. Judge Jacob Van Winkle falsified the ‘consent’ of the enslaved – including children as young as six weeks, and at least thirteen who were entitled to emancipation at the statutory age under the GAA 1804 – to remove 73 people from New Jersey in six months (Gigantino, 2010; Hodges, 1997: 150; Walling, 2019; Zilversmit, 1967: 216). Despite protests by Quakers while the ships were being boarded in New Jersey for their voyage south, open advertising in southern newspapers for ‘Jersey negroes,’ and ultimate prosecution, Van Wickle was never punished for this crime (see Gigantino, 2010 for details on this fascinating and horrific case).…”

“On duty in pursuit of the natives”: accounting and truth-telling about Australia's frontier wars

“…Likewise, O'Regan (2010) shows the dehumanisation of the Irish famine crisis, where a widespread human catastrophe was reduced to a series of numbers and reports (see also Funnell, 2001). Perhaps the most comprehensive evidence of accounting's capacity to dehumanise is the extensive literature about the human slave trade (Fleischman et al ., 2011; Gates et al ., 2021; Oldroyd et al ., 2008; Pinto and West, 2017; Power and Brennan, 2021; Vollmers, 2003). For example, Fleischman and Tyson (2004) show that across a range of plantation accounting records, enslaved people were categorised and commodified in monetary terms so that they could be bought, sold and used as collateral for bank loans.…”