Studio portrait of Joseph Molling and business partner Ernst Joachim (?); Hannover, Germany.

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Studio portrait of Hermann (Lazar Hirsch) Judey, his father Joseph (Mitskun) Judey, and Hermann's cousin Vladimir (Valodya) Barosin seated around a chess table; Riga Portraits Family

Hermann (Lazar Hirsch) Judey, born 1878 Riga and died 1959 New York; Joseph (Mitskun) Judey, born 1854 Vilna and died 1931 Berlin

Portrait of Albert Einstein wearing glasses Portraits Men

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Reproduction of photograph of Kaufman and Rosenberg family portrait on the occasion of the wedding of Ludwig Rosenberg and Paula Rosenberg nee Joseph (left); Hamburg.

Includes Ludwig Rosenberg and Paula Rosenberg nee Joseph (left), Thekla (Tekie) Joseph (standing center), Karl Kaufman and Else Kaufman (right)

Reproduction of wedding portrait of Ludwig Rosenberg and Paula Rosenberg nee Joseph; Hamburg.

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Reproduction of portrait of Paula Rosenberg nee Joseph; Tel Aviv.

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Studio portrait of Joseph and Meta Gruenstein Portraits Couples

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Window display; Joseph? Marcus storefront; Gilgenburg Business Establishments

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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.

Joseph Molling with wife Margarete "Gretchen" nee Benjamin and son Peter on a walk.

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