This paper examines la traite negriere in terms of investment behaviour and investment returns. The research focus is the investments of one armateur, Francois Deguer, a diversified market player in eighteenth-century France. The results provide additional evidence, in an accounting context, of...

Many generalizations have been made regarding the introduction within British businesses of the costing/accounting techniques associated with the scientific management movement during the early decades of the twentieth century, but little detail is known of the process and extent of their...

The operation of the North Carolina turpentine industry in the late Antebellum period (1849-61) depended upon labour supplied by slaves who were either owned or hired. The nature of the work, which covered thousands of acres of forestland, led to the use of a task system whereby each slave was...