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Abstract

We appreciate the opportunity to reply to the response of Geoff Burrows (GB henceforth) to our article (F&T, 2000) and we commend him for extending our study of Hawaiian sugar-plantation accounting to other venues (Florida and Queensland) and time periods (mid-late twentieth century). This rejoinder is divided into two sections. First, we address issues GB raises in which he suggests that the labour structures of the sugar industry make it inappropriate for the generation of efficiency data on individual workers. Second, and more significantly from our perspective, we address the weightier question of the interface between accounting and racism.

Keywords

racism sugar-plantation history accounting history labour control slavery

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The interface of race and accounting: a reply to Burrows

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