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Article
Publication date: 2 August 2011

Richard K. Fleischman, David Oldroyd and Thomas N. Tyson

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…

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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.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

Article
Publication date: 1 December 2004

Thomas N. Tyson, Richard K. Fleischman and David Oldroyd

The paper focuses on accounting for slave workers during one of the most morally culpable periods in Western civilization and is concerned with issues central to labor …

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Abstract

The paper focuses on accounting for slave workers during one of the most morally culpable periods in Western civilization and is concerned with issues central to labor – modes of production, labor control, and labor productivity. It incorporates secondary sources and examination of records from over 150 different US and BWI plantations to identify contextual factors that motivated planters to organize their workforce in a particular way. The paper specifically describes the ganging and tasking methods of extracting surplus value and indicates how these methods fit within three common paradigmatic interpretations of accounting history – labor process, power/knowledge/discipline, and economic rationalism. In summary, ganging exemplified a pre‐modern approach to organizing labor in which planters relied primarily on physical power to compel work effort and increase output. Tasking incorporated individual work rates and included more sophisticated practices of surveillance, measurement, normalization, and socialization. Tasking became economically rational by responding to changing market conditions and by incorporating procedures and incentives to spur greater productivity. Therefore, tasking may be perceived as a thematic precursor to accounting‐based disciplinary controls like standard costing and a transitionary element from pre‐modern to modern control systems.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

Article
Publication date: 1 May 1989

Joe G. Thomas and J.M. Koonce

In a feast of differentiation, Tyson Foods slices up more than 57 varieties of chicken products for four different major markets. Instead of selling broilers at 69 cents a…

Abstract

In a feast of differentiation, Tyson Foods slices up more than 57 varieties of chicken products for four different major markets. Instead of selling broilers at 69 cents a pound, Tyson is a Fortune star selling marinated fillets at more than six times as much.

Details

Planning Review, vol. 17 no. 5
Type: Research Article
ISSN: 0094-064X

Article
Publication date: 1 June 1994

Keith Hoskin and Richard Macve

In a 1977 publication Alfred Chandler singled out the Springfield Armoryas the site where single‐unit management was pioneered in the UnitedStates, crediting…

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Abstract

In a 1977 publication Alfred Chandler singled out the Springfield Armory as the site where single‐unit management was pioneered in the United States, crediting Superintendent Roswell Lee (1815‐1833) with establishing a first “managerial” approach to work discipline and labour accounting. However, as economic breakthrough came only in 1841/2, it has since been argued that Lee′s role has been overestimated. Re‐examines archival evidence to show that: the changes of 1842 at Springfield were not due to external economic pressures, but to pressure exerted by West Point graduates in the Ordnance Department; Lee, as the dominant arms manufacturer in the 1820s, was not “held back” by economic factors from implementing any changes he desired; and his system of work organization was never even potentially managerial, with his accounting system in particular having been fundamentally misinterpreted. The evidence reinforces the case for viewing the invention of modern business and managerialism as primarily a disciplinary breakthrough.

Details

Accounting, Auditing & Accountability Journal, vol. 7 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 7 October 2015

Azizah Ahmad

The strategic management literature emphasizes the concept of business intelligence (BI) as an essential competitive tool. Yet the sustainability of the firms’ competitive…

Abstract

The strategic management literature emphasizes the concept of business intelligence (BI) as an essential competitive tool. Yet the sustainability of the firms’ competitive advantage provided by BI capability is not well researched. To fill this gap, this study attempts to develop a model for successful BI deployment and empirically examines the association between BI deployment and sustainable competitive advantage. Taking the telecommunications industry in Malaysia as a case example, the research particularly focuses on the influencing perceptions held by telecommunications decision makers and executives on factors that impact successful BI deployment. The research further investigates the relationship between successful BI deployment and sustainable competitive advantage of the telecommunications organizations. Another important aim of this study is to determine the effect of moderating factors such as organization culture, business strategy, and use of BI tools on BI deployment and the sustainability of firm’s competitive advantage.

This research uses combination of resource-based theory and diffusion of innovation (DOI) theory to examine BI success and its relationship with firm’s sustainability. The research adopts the positivist paradigm and a two-phase sequential mixed method consisting of qualitative and quantitative approaches are employed. A tentative research model is developed first based on extensive literature review. The chapter presents a qualitative field study to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. The study includes a survey study with sample of business analysts and decision makers in telecommunications firms and is analyzed by partial least square-based structural equation modeling.

The findings reveal that some internal resources of the organizations such as BI governance and the perceptions of BI’s characteristics influence the successful deployment of BI. Organizations that practice good BI governance with strong moral and financial support from upper management have an opportunity to realize the dream of having successful BI initiatives in place. The scope of BI governance includes providing sufficient support and commitment in BI funding and implementation, laying out proper BI infrastructure and staffing and establishing a corporate-wide policy and procedures regarding BI. The perceptions about the characteristics of BI such as its relative advantage, complexity, compatibility, and observability are also significant in ensuring BI success. The most important results of this study indicated that with BI successfully deployed, executives would use the knowledge provided for their necessary actions in sustaining the organizations’ competitive advantage in terms of economics, social, and environmental issues.

This study contributes significantly to the existing literature that will assist future BI researchers especially in achieving sustainable competitive advantage. In particular, the model will help practitioners to consider the resources that they are likely to consider when deploying BI. Finally, the applications of this study can be extended through further adaptation in other industries and various geographic contexts.

Details

Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78441-764-2

Keywords

Article
Publication date: 1 September 1943

THIS month will see, we understand, the publication of the results of months of regular work of the Library Association Post War Policy Committee, which we believe has…

Abstract

THIS month will see, we understand, the publication of the results of months of regular work of the Library Association Post War Policy Committee, which we believe has been working with exemplary industry. We hear that the Council has endorsed the scheme and that it will deal with such points as the central control of libraries, the sort of area that can support a library service efficiently, the ideals of an efficient system, the training of librarians and many other matters. These topics could be envisaged as obvious ones for any such report to pronounce upon. We shall deal in some detail with them when the report is released but, even now, we can express our gratification that a programme and a policy have been enunciated well before the end of the war is in sight. This does not mean that the report is in any way sacrosanct; it can have no character of a legal document; it can and will be criticised and, no doubt, amended.

Details

New Library World, vol. 46 no. 3
Type: Research Article
ISSN: 0307-4803

Book part
Publication date: 7 October 2019

This chapter draws on previous work calling for a narrative criminology sensitive to fictional stories about how we have instigated or sustained harmful action with…

Abstract

This chapter draws on previous work calling for a narrative criminology sensitive to fictional stories about how we have instigated or sustained harmful action with respect to the environment. It begins by offering some defining features of narrative criminology, before turning to two examples of narrative criminological work focused on environmental crime and/or harm. One analyzes a corporate (offender's) website; the other examines attorneys' stories of environmental wrongdoing. Together, they depict a cultural narrative in the US of the causes, consequences, punishments (or lack thereof) and corporate representations of environmental harm. Next, this chapter turns to a discussion of examples of depictions or representations of environmental harm and protection in the literature. Here, the focus is on fictional works that are explicitly environmental – where the subject, plot and message centre on one or more environmental issues, such as a particular harm, its cause or causes and possible responses thereto. Finally, this chapter considers ‘allegories of environmental harm,’ examining literature that is less overtly environmental. As an illustration, it suggests an interpretation of the American children's story, Muncus Agruncus: A Bad Little Mouse (Watson, 1976), as a cautionary tale of Western hubris in the face of environmental catastrophe – with the goal of demonstrating how green criminologists have attempted to identify environmental lessons and messages in works with ostensibly other or broader messages. Overall, the intent is to acknowledge both that cultural narratives (and our interpretation of them) change and to demonstrate (the importance of) human agency to transform those narratives (and our interpretation thereof).

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