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Book Details

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Accounting for Slavery : Masters and Management


By CAITLIN ROSENTHAL (Author)
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Price : $38.00  $30.40
ISBN : 9780674972094  
Page : 320
Year of Publication : 2018    Edition : 1
Publisher : HARVARD UNIVERSITY PRESS
Subject : MANAGEMENT



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Description :

Accounting for Slavery is a unique contribution to the decades-long effort to understand New World slavery’s complex relationship with capitalism. Through careful analysis of plantation records, Caitlin Rosenthal explores the development of quantitative management practices on West Indian and Southern plantations. She shows how planter-capitalists built sophisticated organizational structures and even practiced an early form of scientific management. 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. The incentive strategies they crafted offered rewards but also threatened brutal punishment.

The traditional story of modern management focuses on the factories of England and New England, but Rosenthal demonstrates that investors in West Indian and Southern plantations used complex accounting practices, sometimes before their Northern counterparts. For example, some planters depreciated their human capital decades before the practice was a widely used accounting technique. Contrary to narratives that depict slavery as a barrier to innovation, Accounting for Slavery explains how elite planters turned their power over enslaved people into a productivity advantage. The brutality of slavery was readily compatible with the development of new quantitative techniques for workforce organization.

By showing the many ways that business innovation can be a byproduct of bondage, Rosenthal further erodes the false boundary between capitalism and slavery and illuminates deep parallels between the outlooks of eighteenth- and nineteenth-century slaveholders and the ethical dilemmas facing twenty-first-century businesses.



Caitlin Rosenthal returned to Harvard for her Ph.D. in history after three years with McKinsey & Company. A finalist for the Nevins Prize in Economic History and winner of the Krooss Prize for the Best Dissertation in Business History at Harvard University, she was a Newcomen Postdoctoral Fellow at Harvard Business School and is now Assistant Professor of History at the University of California, Berkeley.

Content :

List of Figures and Tables

Preface

Introduction

1. Hierarchies of Life and Death

2. Forms of Labor

3. Slavery’s Scientific Management

4. Human Capital

5. Managing Freedom

Conclusion: Histories of Business and Slavery

Postscript: Forward to Scientific Management

Notes

Acknowledgments

Index

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