Estimated unit cost of the slaves in the second half of the 18th century

De Computis, Spanish Journal of Accounting History

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Title Estimated unit cost of the slaves in the second half of the 18th century
Creator Pereira de Andrade, Álvaro
Sotomayor, Ana Maria B.
Martins Rodrigues, Jorge José
Subject Slaves, expenditures, cost, estimated unit cost, management, Pernambuco, Angola.
Description Previous surveys based on historical documents on the price of slaves from Africa have contributed greatly to accounting literature. However, most of these studies usually focus on the sale price of slaves in the colonies or on slave purchase prices in Africa. Therefore, no work has been observed in the literature relating to the effective or estimated unit cost of slaves, taking into account the total cost of all phases of the slave trade. This study aims to bring to the literature of accounting history an approach on the estimated unit cost of slaves based on estimated total cost of all costing phases of captive transportation from Angola to Pernambuco. This approach was found in a historical document dated November 12, 1758, written by the governor of the captaincy of Pernambuco - Luis Diogo Lobo da Silva. This document was written in fulfillment of the orders of the king of Portugal, D. José I, in order to prepare a list of ships capable of transporting slaves from Africa and the details of necessary provisions for the slaves, who would be sent from Angola to Pernambuco. Luis Diogo Lobo da Silva was governor of the captaincy of Pernambuco from 1756 to 1763, and he was recognized for his qualities as a good colonial administrator and for adopting good management practices in his work.
Publisher Spanish Accounting and Business Administration Association - AECA
Date 2019-06-26
Type info:eu-repo/semantics/article

Format application/pdf
Source De Computis - Revista Española de Historia de la Contabilidad; Vol. 16, Núm. 1 (2019): Vol. 16, Núm. 1 (2019): Junio 2019; 49-76
Language spa
Rights Copyright (c) 2019 Álvaro Pereira de Andrade, Ana Maria B. Sotomayor, Jorge José Martins Rodrigues

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