Accounting for Coal Miners in West Virginia

• In Event: Accounting History

Abstract

Corbin (1981) states that coal miners in southern West Virginia were exploited by the mine operators. Fishback (1992) states the opposite. Which of these is correct? Corbin is the accepted norm and Fishback makes an attempt to change the opinion of miner treatment. In this paper we use data from one coal mine to document the miners’ treatment.
Corbin uses data from miners and miner testimony. Fishback uses macro economic data. Fishback states that the company store was not exploitive, that miners received the majority of their pay in cash; miners had mobility to leave mines that were poorly operated (dangerous, exploitive). Using accounting data from one coal company we find that the miners were exploited supporting Corbin.

Author

• Robert Russ, Northern Kentucky University