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

Chandana Alawattage, Danture Wickramasinghe

Research output: Contribution to journalArticle

15 Citations (Scopus)

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.
Original languageEnglish
Pages (from-to)701-715
Number of pages15
JournalCritical Perspectives On Accounting
Volume20
Issue number6
DOIs
Publication statusPublished - Sep 2009

Keywords

  • accounting
  • control
  • accountability
  • bonded labour relations
  • post-colonialism
  • historical institutionalism
  • historical materialism
  • institutional paternalism
  • labour control
  • Sri Lankan tea plantations

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