Institutionalisation of control and accounting for bonded labour in colonial plantations: a historical analysis

Alawattage, C. and Wickramasinghe, D. (2009) Institutionalisation of control and accounting for bonded labour in colonial plantations: a historical analysis. Critical Perspectives on Accounting, 20(6), pp. 701-715. (doi:10.1016/j.cpa.2009.02.001)

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Abstract

This paper offers a historical analysis of control and accounting for bonded labour relations in the 19th century colonial plantations in British Ceylon. The case illustrates the institutional evolution of colonial accountability and control systems, and the forms of accounting embedded therein. The notion of historical institutionalism is used to illuminate (1) how control systems were constructed in a path-dependent manner, (2) what particular accounting practices were institutionalised and (3) what roles they played in such circumstances. As the case reports, accounting practices in this context tended to be idiosyncratic due to historically specific and path-dependent material circumstances.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Wickramasinghe, Professor Danture
Authors: Alawattage, C., and Wickramasinghe, D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Critical Perspectives on Accounting
ISSN:1045-2354
Published Online:21 March 2009

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