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  • A Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations

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    This document summarizes a paper that examines the management control systems used on American slave plantations in the mid-19th century through the lens of contingency theory. Large rice plantations in this era were highly profitable due to their reliance on forced labor and tidal agriculture. The plantations employed a control system that closely aligned with three key environmental factors: absentee owners hired on-site managers to oversee operations and report periodically; managers relied on slave drivers to assign daily tasks and monitor slaves, with more productive slaves receiving more free time; and some slaves worked cooperatively with owners for better jobs and pay outside the rice fields. However, it was ultimately the institution of slavery itself that allowed the oppressive and unhealthy working conditions in the

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    This document summarizes a paper that examines the management control systems used on American slave plantations in the mid-19th century through the lens of contingency theory. Large rice plantations in this era were highly profitable due to their reliance on forced labor and tidal agriculture. The plantations employed a control system that closely aligned with three key environmental factors: absentee owners hired on-site managers to oversee operations and report periodically; managers relied on slave drivers to assign daily tasks and monitor slaves, with more productive slaves receiving more free time; and some slaves worked cooperatively with owners for better jobs and pay outside the rice fields. However, it was ultimately the institution of slavery itself that allowed the oppressive and unhealthy working conditions in the

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    9 views1 page

    A Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations

    Uploaded by

    Baiq Rizka Herliana
    This document summarizes a paper that examines the management control systems used on American slave plantations in the mid-19th century through the lens of contingency theory. Large rice plantations in this era were highly profitable due to their reliance on forced labor and tidal agriculture. The plantations employed a control system that closely aligned with three key environmental factors: absentee owners hired on-site managers to oversee operations and report periodically; managers relied on slave drivers to assign daily tasks and monitor slaves, with more productive slaves receiving more free time; and some slaves worked cooperatively with owners for better jobs and pay outside the rice fields. However, it was ultimately the institution of slavery itself that allowed the oppressive and unhealthy working conditions in the

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    © All Rights Reserved
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    of 1

    Accounting Historians Journal

    Volume 37, Number 1


    June 2010
    pp. 91-120

    Louis J. Stewart
    HOWARD UNIVERSITY

    A CONTINGENCY THEORY
    PERSPECTIVE ON MANAGEMENT
    CONTROL SYSTEM DESIGN AMONG U.S.
    ANTE-BELLUM SLAVE PLANTATIONS
    Abstract: This paper examines the management control-system design of mid19th century U.S. slave plantations using a contingency theory framework.
    Large rice plantations that relied on forced labor and tidal-flow agricultural
    technology were very profitable for their own-ers. This paper presents a model
    that links these favorable operating results to a close fit between the controlsystem design and three key contingent environmental variables. Absentee
    owners hired managers to provide on-site oversight and periodic operational
    reporting. These managers relied on slave drivers to assign individualized daily
    tasks to the plantations field hands and monitor their performance. Produc-tive
    field slaves were rewarded with greater free time each working day. In addition,
    many slaves worked cooperatively with their masters to obtain better jobs
    outside the rice fields and cash income. Ultimate-ly, however, it was the
    institution of chattel slavery that kept the slaves working in the rice fields under
    oppressive and unhealthy conditions.

    INTRODUCTION
    This paper extends the existing accounting history literature with an
    analysis of the control systems and practices of U.S. ante-bellum slave
    plantations. This topic has received limited coverage in the existing
    literature. This analysis is couched in a perspective of contingency theory.
    The relationship between organizational control and the management of
    complex organi-zations has long been a popular topic for accounting
    research [e.g., Otley, 1980; Dent, 1990; Chenhall, 2003]. This paper pre
    sents a study of the managerial control systems and accounting practices
    of 19th century Carolinas Lowcountry rice plantations. The commercial
    success enjoyed by these large rice planters reflected a good fit between
    management control systems and
    Dintenfass, Edna Greene Medford, and Juliet
    Walker for their encourage-ment and
    Acknowledgments: I would like to offerinsightful comments on previous versions of
    my sincerest thanks to Diana Berry, Michaelthis paper.

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