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This is a study of the social consequences of accounting controls over labour. This paper aims to examine the system of tasking used to control Indian indentured workers in the historical context of Fijian sugar plantations during the British colonial period from 1879 to 1920.

Archival data consisting of documents from the Colonial Secretary’s Office, reports and related literature on Indian indentured labour were accessed from the National Archives of Fiji. In addition, documented accounts of the experiences of indentured labourers over the period of the study gave voice to the social costs of the indenture system, highlighting the social impact of accounting control systems.

Accounting and management controls were developed to extract surplus value from Indian labour. The practice of tasking was implemented in a plantation structure where indentured labourers were controlled hierarchically. This resulted in their exploitation and consequent economic, social and racial marginalisation.

Like all historical research, our interpretation is limited by the availability of archival documents and the theoretical framework chosen to examine these documents.

The study promotes a better understanding of the practice and impact of accounting controls within a particular institutional setting, in this case the British colony of Fiji.

By highlighting the social implications of accounting controls in their historical context, we alert corporations, government policy makers, accountants and workers to the socially damaging effects of exploitive management control systems.

The paper contributes to the growing body of literature highlighting the social effects of accounting control systems. It exposes the social costs borne by indentured workers employed on Fijian sugar plantations.

The purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and sexuality within an imperial context.

Archival materials enable the construction of an accounting knowledge of how ideas of masculinity and sexuality shaped both female and male participation in distant British colonies.

By exploring the manner in which accounting may be implicated in micro-practices through which gendered/sexualized relations are produced in societies the paper finds that empire’s colonial project on Indian indentured workers, the constitution of their identities, and the translation of abstract policies into practice were facilitated by accounting instruments for management and control.

Original research based on archival studies of British colonial documents.

The abolition of slavery in the British Empire demanded a complete transformation of the global legal and political order. Focusing on British India, this chapter argues that this restructuring was, in and of itself, a vital racial project that played out on a global stage. Examining these dynamics over the nineteenth century, I trace how this project unfolded from the vantage point of the Bombay Presidency and the western coast of India, tightly integrated into Indian Ocean networks trading goods, ideas, and, of course, peoples. I show how Shidis – African origin groups in South Asia and across the Middle East – were almost the sole subjects of British antislavery interventions in India after abolition. This association was intensified over the nineteenth century as Indian slavery was simultaneously reconfigured to recede from view. This chapter establishes these dynamics empirically by examining a dataset of encounters at borders, ports, and transit hubs, showing how the legal and political regime that emerged after abolition forged novel configurations around “race” and “slavery.” Documenting these “benign” encounters shifts attention to the racializing dimensions of imperial abolition, rather than enslavement. Once “freed,” the administrative and bureaucratic apparatus that monitored and managed Shidis inscribed this identity into the knowledge regime of the colonial state resulting in the long-term racialization of Shidis in South Asia, the effects of which are still present today.

My research builds upon masculinity studies as well as migration and gender theory to evaluate emerging strategies of gendered labor control at work sites within temporary worker programs. In particular, my multisite ethnography consisting of 97 interviews with US guest workers, oil industry employers, and Indian labor brokers shifts focus to the recruitment of male workers into the US oil industry. The study evaluated a multi-country recruitment chain from India to the Middle East and into the US Guest Worker Program. Findings identified a relationship between the construction of masculinities and employer strategies for labor control. The article addresses the following question: how is hegemonic masculinity used as a strategy for labor control? The study identifies the double bind of hegemonic masculinity within contingent employment relationships as a means of labor control for curbing male migrant dissent.

Malaysia is a multicultural country with a distinct mix of three major races; Chinese Indians, and Malays. This paper sets out to explore the contribution of the three main ethnic groups to leadership in Malaysia.

Summated scales for the importance of Excellent Leader (EL), Personal Qualities (PQ), Managerial Behaviours (MB), Organisational Demands (OD) and Environmental Influences (EI) were developed using most of the items categorised by Selvarajah et al. and several other items rated highly in the study. A structural model was constructed to explain the relationship in excellence in leadership.

From the three ethnic groups, 512 managers participated in the research. The findings suggest that Malaysian managers maintain distinctive leadership behaviour along ethnic lines and a Malaysian leadership identity is still in its infant stage.

Malaysia is a country with three distinct ethnic population groups and is yet to forge a single Malaysian identity. The findings are important for managers on foreign assignment in Malaysia and for others who engage with Malaysia.

Most literature discusses Malaysian culture from a national perspective. The paper contextualises leadership of an Asian Tiger economy, which has since independence in 1957 politically developed the nation within three Asian national cultural frameworks.

Gender distinctions were central to the ideological and discursive construction of ‘freedom’ in colonial plantation societies, but so too were ethnicity and national identity. This article examines the contested nature of masculinity in the making of free citizens in post-emancipation Jamaica through an analysis of government and missionary sources, popular petitions, public speeches, and newspapers from 1834 to 1865. Close readings of the tensions within these public texts and their official reception demonstrate how freed men worked within and against the dominant discourses of Christian liberalism and masculine individualism as the bases for national citizenship. The key argument is that in laying claim to a Christian and British identity, African-Jamaican men constituted their freedom not so much through a seclusion of women in a private domestic role, but more importantly through an exclusion of indentured East Indians who were negatively defined as ‘foreign’ heathens.

The racial diversity of the Caribbean stemmed directly from the historical processes of colonialism, imperialism, slavery, and indentureship. Since the early 17th century, slaves have been imported from Africa to work in the Caribbean. In the British West Indies, slavery was abolished in 1834 but these African slaves worked on the sugar estates until the apprenticeship was abolished on August 1, 1838. Even before 1838, planters frequently complained of labor shortages and appealed to Britain for the approval of imported labor. Thus, there were attempts by the planters in colonies, such as Trinidad, to introduce Chinese labor to the plantations. As early as 1806, there was the importation of 192 Chinese from Macao and Penang into Trinidad. However, this experiment soon failed. In 1834 and 1839, laborers from Portugal were imported into Trinidad. This soon ended as Portuguese workers could not withstand the rigorous conditions of the contract labor system.

The Fijian LGBTQI+ movement has significantly grown, shaped around a more significant Pacific identity. The participation of queer activists from the Indo-Fijian community, which represents about 35% of Fiji’s population, is limited, and the struggles, needs, and aspirations of this LGBTQI+ community are mainly invisible. This invisibility is framed within Fiji’s political conflicts. However, there is also a form of self-censorship due to cultural and religious barriers, as well as to dynamics that speak about the trauma of the indentured system and postcolonial violence. Contemporaneously, non-political spaces provide avenues for visibility. While some Indo-Fijian religious contexts welcome gender and sexual diversity forms, these are becoming visible aided by popular social media platforms and Bollywood cinema’s influence. This project explores the dynamics of the Indo-Fijian queer community within Fiji and its broader LGBTQI+ movement, aiming to identify barriers specific to their community and strategies for recognition, visibility, and participation in advocacy and activism. The project is approached as activist research and includes interviews and group discussions with Indo-Fijians self-identifying LGBTQI+.

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.

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.

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.

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.