Accounting for Slavery During the Enlightenment: Contradictions and Interpretations.

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Abstract

This paper discusses key Enlightenment principles and describes how many of them were manifested differently by competing parties in the debates on slavery. It then analyses the role of accounting during the slave era in the U.S. and British West Indies, before concluding with an appraisal of the inherent contradictions and interpretations. It finds that belief in progress through reason, the common denominator of Enlightenment thinking, was not generally evident in the management and accounting practices on plantations. With few exceptions, these practices were not geared towards improving productivity. Instead, short-term gains were achieved by driving the slaves harder, or longer-term ones either by treating slaves more benevolently to extend lifespans or by acquiring new plantations to expand capacity. However, the rate of productivity on plantations tended to be governed by established social norms and was not susceptible to change; nor was it noticeably impacted by accounting.

Authors

• Thomas N Tyson, St John Fisher College

• David Oldroyd, Newcastle University