IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v20y2009i6p701-715.html
   My bibliography  Save this article

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

Author

Listed:
  • Alawattage, Chandana
  • Wickramasinghe, Danture

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.

Suggested Citation

  • Alawattage, Chandana & Wickramasinghe, Danture, 2009. "Institutionalisation of control and accounting for bonded labour in colonial plantations: A historical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 701-715.
    • Handle: RePEc:eee:crpeac:v:20:y:2009:i:6:p:701-715
    DOI: 10.1016/j.cpa.2009.02.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235409000203
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2009.02.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Seal, Willie & Berry, Anthony & Cullen, John, 2004. "Disembedding the supply chain: institutionalized reflexivity and inter-firm accounting," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 73-92, January.
    2. Dirsmith, Mark W. & Heian, James B. & Covaleski, Mark A., 1997. "Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 1-27, January.
    3. Chandana Alawattage & Danture Wickramasinghe, 2009. "Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 379-404, March.
    4. M.W. Roberts, 1966. "Indian Estate Labour in Ceylon During The Coffee Period, (1830-1880)," The Indian Economic & Social History Review, , vol. 3(2), pages 1-52, June.
    5. Covaleski, Mark A. & Dirsmith, Mark W. & Michelman, Jeffrey E., 1993. "An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 65-80, January.
    6. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
    7. Vijaya Samaraweera, 1981. "Masters and Servants in Sri Lankan Plantations: Labour Laws and Labour Control in an Emergent Export Economy," The Indian Economic & Social History Review, , vol. 18(2), pages 123-158, April.
    8. Alawattage, Chandana & Wickramasinghe, Danture, 2008. "Appearance of accounting in a political hegemony," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(3), pages 293-339.
    9. Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
    10. Covaleski, Mark A. & Dirsmith, Mark W. & Samuel, Sajay, 2003. "Changes in the institutional environment and the institutions of governance: extending the contributions of transaction cost economics within the management control literature," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 417-441, July.
    11. Hooper, Keith & Kearins, Kathryn, 1997. ""The excited and dangerous state of the natives of hawkes bay": A particular study of nineteenth century financial management," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 269-292.
    12. Ellen M. Immergut, 1998. "The Theoretical Core of the New Institutionalism," Politics & Society, , vol. 26(1), pages 5-34, March.
    13. Gloria Vollmers, 2003. "Industrial slavery in the United States: the North Carolina turpentine industry 1849-61," Accounting History Review, Taylor & Francis Journals, vol. 13(3), pages 369-392.
    14. Claire Dambrin & Caroline Lambert & Samuel Sponem, 2007. "Control and Change. Analysing the Process of Institutionalisation," Post-Print halshs-00170562, HAL.
    15. M.W. Roberts, 1966. "Indian Estate Labour in Ceylon During The Coffee Period, (1830 - 1880)," The Indian Economic & Social History Review, , vol. 3(1), pages 1-52, March.
    16. Covaleski, Mark A. & Dirsmith, Mark W., 1983. "Budgeting as a means for control and loose coupling," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 323-340, October.
    17. Buttrick, John, 1952. "The Inside Contract System1," The Journal of Economic History, Cambridge University Press, vol. 12(3), pages 205-221, July.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:dau:papers:123456789/9497 is not listed on IDEAS
    2. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    3. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    4. How, Shi-Min & Alawattage, Chandana, 2012. "Accounting decoupled: A case study of accounting regime change in a Malaysian company," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 403-419.
    5. Alawattage, Chandana & Alsaid, Loai Ali, 2018. "Accounting and structural reforms: A case study of Egyptian electricity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 15-35.
    6. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
    7. Aurélien Bargain, 2012. "Retour sur un échec : le cas de la comptabilité analytique à la commune de La Roche-sur-Yon (1988-1992)," Post-Print hal-00690959, HAL.
    8. Li, Xinxiang & Soobaroyen, Teerooven, 2021. "Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    9. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
    10. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
    11. Marriott, Lisa, 2010. "Power and ideas: The development of retirement savings taxation in Australasia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 597-610.
    12. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    2. Alawattage, Chandana & Alsaid, Loai Ali, 2018. "Accounting and structural reforms: A case study of Egyptian electricity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 15-35.
    3. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
    4. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
    5. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
    6. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    7. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    8. repec:dau:papers:123456789/9497 is not listed on IDEAS
    9. Puyou, François-Régis, 2014. "Ordering collective performance manipulation practices: How do leaders manipulate financial reporting figures in conglomerates?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 469-488.
    10. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Post-Print hal-00676555, HAL.
    11. repec:dau:papers:123456789/5670 is not listed on IDEAS
    12. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
    13. repec:dau:papers:123456789/2860 is not listed on IDEAS
    14. How, Shi-Min & Alawattage, Chandana, 2012. "Accounting decoupled: A case study of accounting regime change in a Malaysian company," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 403-419.
    15. Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
    16. Jayasinghe, Kelum & Wickramasinghe, Danture, 2011. "Power over empowerment: Encountering development accounting in a Sri Lankan fishing village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 396-414.
    17. Moll, Jodie & Hoque, Zahirul, 2011. "Budgeting for legitimacy: The case of an Australian university," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 86-101, February.
    18. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-01661685, HAL.
    19. Josette Caruana,, 2017. "Reform for reform's sake: A never-ending story of governmental accounting change," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(5), pages 676-705, December.
    20. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    21. M. N. Ahmed & R. W. Scapens, 2000. "Cost allocation in Britain: towards an institutional analysis," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 159-204.
    22. Dambrin, Claire & Lambert, Caroline & Sponem, Samuel, 2006. "Control and change studying the process of institutionalisation," HEC Research Papers Series 842, HEC Paris.
    23. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:20:y:2009:i:6:p:701-715. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.