The incentive strategies they crafted offered rewards but also threatened brutal punishment. They subjected enslaved people to experiments, such as allocating and reallocating labor from crop to crop, planning meals and lodging, and carefully recording daily productivity. She shows how planter-capitalists built sophisticated organizational structures and even practiced an early form of scientific management. Through careful analysis of plantation records, Caitlin Rosenthal explores the development of quantitative management practices on West Indian and Southern plantations. Techniques that are still used by businesses today.”Īccounting for Slavery is a unique contribution to the decades-long effort to understand New World slavery’s complex relationship with capitalism. A morally reprehensible―and very profitable business.Rosenthal argues that slaveholders in the American South and Caribbean were using advanced management and accounting techniques long before their northern counterparts. “Slavery in the United States was a business.
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