Early nineteenth-century productivity accounting: the Locust Grove Plantation slave ledger

D. Barney, D. L. Flesher
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引用次数: 32

Abstract

The University of Mississippi Archives houses a ledger used by the Locust Grove Plantation to record slave inventory and cotton harvest for the years from 1825 to 1844. This ledger provides daily harvest data, by slave, for those years. The ledger also lists the inventory of the plantation's slaves as of 1 January 1828, and their marriages, births and deaths. Locust Grove increased its inventory of slaves over the years 1825 to 1844 and sold few slaves. Correlation and regression analysis show that age was not related to picking productivity, while gender was related. Females were better pickers than males. Accounting is a product of its environment, and the environment in antebellum south Mississippi provided a need for a sophisticated record of worker productivity. Research evidence shows that plantation management used the slave ledger to manage by the numbers.
19世纪早期的生产力核算:刺槐林种植园的奴隶分类帐
密西西比大学档案馆收藏了一本由槐树种植园使用的分类帐,记录了1825年至1844年的奴隶库存和棉花收成。这个分类账提供了那些年每天奴隶的收获数据。该分类账还列出了1828年1月1日种植园奴隶的清单,以及他们的婚姻、出生和死亡。从1825年到1844年,洛斯特格罗夫增加了奴隶的库存,但很少出售奴隶。相关分析和回归分析表明,年龄与采收效率无关,性别与采收效率相关。雌性比雄性更善于采摘。会计是环境的产物,南北战争前密西西比南部的环境提供了对工人生产力的复杂记录的需求。研究证据表明,种植园管理使用奴隶分类帐进行数字管理。
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