- Title
- Accounting, slavery and social history : The legacy of an eighteenth-century Portuguese chartered company
- Creator
- Pinto, Ofelia; West, Brian
- Date
- 2017
- Type
- Text; Journal article
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/156933
- Identifier
- vital:11497
- Identifier
-
https://doi.org/10.1177/1032373217696512
- Identifier
- ISSN:1032-3732
- Abstract
- Based on extensive archival research, this study documents and analyses the accounting techniques that the Companhia Geral do Grão Pará e Maranhão applied to its slave trading operations during the second half of the eighteenth century. The surviving accounting records of this Portuguese chartered company reveal – in meticulous detail – the integral role that accounting technology played in enabling the slave trade to flourish. However, and paradoxically, while evidencing this culpability the same accounting records also document the essential humanity of the slaves and preserve details of the bleak circumstances of their existence. Slaves are typically lamented as a lost people consigned to a tragic and an eternal anonymity, but it is from accounting records that many aspects of their lives can be reconstructed. In this way, the accounting records studied are also shown to provide a latent source of social history that constitutes a profound mea culpa. © 2017, © The Author(s) 2017.
- Publisher
- SAGE Publications Ltd
- Relation
- Accounting History Vol. 22, no. 2 (2017), p. 141-166
- Rights
- Copyright © The Author(s) 2017.
- Rights
- This metadata is freely available under a CCO license
- Subject
- 1501 Accounting, Auditing and Accountability; 2202 History and Philosophy Of Specific Fields; Accounting history; Archival research; Portugal; Slavery; Social history
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