The social consequences of control: Accounting for indentured labour in Fiji 1879 - 1920

Purpose: This is a study of the social consequences of accounting controls over labour. It examines the system of tasking used to control Indian indentured workers using a governmentality approach in the historical context of Fijian sugar plantations during the British colonial period, from 1879 to 1920. Method/ Methodology: Archival data consisting of documents from the Colonial Secretary’s Office, reports and related literature on Indian indentured labour was accessed from the National Archives of Fiji. In addition, documented accounts of the experiences of indentured labourers over the period of the study give voice to the social costs of the indenture system, highlighting the social impact of accounting control systems. Findings: Accounting and management controls were developed to extract surplus value from Indian labour. The practice of tasking was implemented in a plantation structure where indentured labourers were controlled hierarchically through a variety of calculative monitoring practices. This resulted in the exploitation and consequent economic, social and racial marginalisation of indentured workers. Originality: The paper contributes to the growing body of literature highlighting the social effects of accounting control systems. It exposes the social costs borne by indentured workers employed on Fijian sugar plantations. Practice/ Research Implications: The study promotes better understanding of the practice and impact of accounting as a technology of government and control within a particular institutional setting, in this case the British colony of Fiji. By highlighting the social implications of these controls in their historical context, we alert corporations, government policy makers, accountants and workers to the socially damaging effects of exploitive management control systems.

Destroyed Railroad Wagon in Mero Laburcz Military; World War I

Bernhard Bardach World War I Album I

Town of Hussakow, Burnt and Destroyed Military; World War I

Bernhard Bardach World War I Album I

Street Scenes; Krasnick Military; World War I

World War I Album II

Soldiers with Flame Thrower Military; World War I

World War I Album II

Ernst Mathias Military; World War I; Portraits

Feldpost to wife Emmy Mathias; April 24, 1916

Ernst Mathias with military doctors, nurses and patients Military; World War I; Portraits; Groups

Feldpost to wife Emmy Mathias; September 19, 1918

Jewish war veterans entering synagogue for service to honor the war dead; Munich Jewish Life

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Walter Godshaw (Gottschalk) riding a motor scooter; Japan(?) Portraits Men

Digital Image

Fritz Gottschalk and his children boating on a mountain lake; Titisee, Germany.

From left to right: Ursula, Walter, Hal, Kurt, Fritz, and Elizabeth Gottschalk; the lake is probably the Titisee near the Swiss border in the Black Forest, Germany

Children portrait of Walter Gottschalk and Ursula Gottschalk.

The picture was probably taken in Hannover, Germany

Portrait of the six Gottschalk children Walter, Ursula, Freddy, Hal, Elizabeth and Kurt in garden; Hannover, Germany. Portraits Children

Front row from left to right: Walter, Ursula, and Freddy; back row from left to right: Hal, Elizabeth, and Kurt Godshaw; picture was probably taken in their backyard on Seelhorststrasse in Hannover, Germany

Walter Godshaw (Gottschalk) riding a motor scooter; Japan(?) Portraits Men

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Gottschalk family in the park; Hannover, Germany. Portraits Family

Left to right: Therese Godshaw (Gottschalk) nee Molling, Walter, Freddy, Grandmother Henriette Gottschalk nee Rothschild, Ursula, Hal and Kurt