A Content Comparison of Antebellum Plantation Records and Thomas Affleck's Accounting Principles
Bibliographic Data
| ID | 9388012 |
|---|---|
| Authors | Jan Richard Heier (0000-0003-3723-6933, Auburn University at Montgomery, corresponding author) |
| Year | 1988 |
| Volume | 15 |
| Issue | 2 |
| Pages | 131-150 |
| Publication date | 1988-09-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Accounting Historians Journal (JOURNAL) |
| Journal identifiers | ISSN: 0148-4184 • E-ISSN: 2327-4468 |
| Publisher | Academy of Accounting Historians (PUBLISHER • US) |
| DOI | 10.2308/0148-4184.15.2.131 |
| OpenAlex | W2722712730 |
| Language | EN |
| Citations received | 5 |
During the antebellum period of United States history, the southern states generated an unprecedented amount of wealth through a well developed plantation system that produced vast quantities of cotton, sugar, and tobacco. To date, very little has been written on the methods used by the planters to account for this wealth. This paper reviews plantation accounting methods as outlined by the southern agricultural reformer Thomas Affleck in his book The Cotton Plantation Record and Account Book. The paper also presents a statistical study of surviving plantation records which determined that these very unique and sophisticated procedures of Affleck's became widely used among planters
Agricultural economics · Agriculture · Archaeology · Business · Economic history · Economics · Record keeping · Sugar · Accounting · American Environmental and Regional History · American History and Culture · Archaeology and Natural History · Chemistry · Food Science · History
Theoretical perspectives on accounting for labor on slave plantations of the USA and British West Indies
Choreography of the Past
Industrial slavery in the United States
Known To Be Equal to the Management”
Plantation accounting and management practices in the US and the British West Indies at the end of their slavery eras1
| Unique citing works | 5 |
|---|---|
| Citations per year | 0,22 |
| Citation span | 2003 - 2021 (19) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 5 |