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A genealogy of calculations at an early Queensland sugar mill

Irvine, Helen J. (2012) A genealogy of calculations at an early Queensland sugar mill. Accounting History, 17(2), pp. 193-219.

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Abstract

This study of a unique historic situation is sociologically framed and politically contextualized. It examines the technical and persuasive rhetorical dimensions of calculations employed at a nineteenth-century Queensland sugar plantation and mill in relation to the employment of indentured labour. Historical archival data is interpreted through the lens of the rhetoric of rationality. Queensland legislation permitted the employment of indentured Pacific islanders to assist in the development of its sugar industry. Accounting practices employed at the Colonial Sugar Refinery (CSR) Company’s Goondi Plantation and Mill focused on recording and controlling labour costs to maximize profits and maintain a healthy dividend to shareholders. The use of this single perspective, while it provides a restricted interpretation of events, nevertheless enables some unique insights about the practice of accounting in this historic context.

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ID Code: 50560
Item Type: Journal Article
Keywords: accounting history, CSR, indentured labour, rhetoric, sugar industry
DOI: 10.1177/1032373211435501
ISSN: 1032-3732
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2012 SAGE Publications
Deposited On: 24 May 2012 08:35
Last Modified: 03 Jun 2013 22:45

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