Re-Visiting The Interface Between Race And Accounting: The Case Of Filipino Workers
The interface of race and accounting in sugar plantations in Hawaii is a subject that is unresolved in Accounting History (Fleischman & Tyson, 2000; 2002; Burrows, 2002). This paper presents previously untapped archival material of Hamakua Milling Company from 1921 to 1939 to shed further light on the 'Dark side of accounting' in the control of workers. The authors find that accounting was not fully complicit in the suppression of wages and job advancement for the last wave of Filipino workers. Individual worker productivity data, the absence of which Fleischman and Tyson (2000; 2002) ascribe to the salience of race in labour control became available in the 1920s.