American Accounting Association Annual Meeting Anaheim CA August 6, 2008 Task Control and The Carolinas Tidal Rice Culture of the 1840s Louis J. Stewart PhD CPA Howard University Howard University

Research Question My paper seeks to analyze the control systems and practices of US antebellum slave plantations from a broader social and organizational perspective. My paper seeks to analyze the control systems and practices of US antebellum slave plantations from a broader social and organizational perspective. My paper focuses upon the management and task control systems that were utilized on 19th century rice plantations found on the costal regions of North and South Carolina to organize and motivate their work force of enslaved Africans.

A Contingency Theory Perspective on Organizational Controls Organizational control structures are contingent upon: Organizational control structures are contingent upon: Organizational environments Organizational environments Institutional environments Institutional environments Laws and political institutions Laws and political institutions Language and customs Language and customs Technical environments Technical environments Product and factor markets Product and factor markets Information and production technology Information and production technology Organizational goals & objectives Organizational goals & objectives

Organizational Control Structures Management & Task Controls Management control systems consist of: Management control systems consist of: A corporate culture A corporate culture Control activities Control activities Compensation and incentives Compensation and incentives Task control activities consist of: Task control activities consist of: Task specification Task specification Programming Programming Quality control Quality control An organization's management control practices are applied through its task control system. An organization's management control practices are applied through its task control system.

Primary Prior Literature The Task Labor System of Organization The task labor system initially evolved on the Carolinas rice plantations early in the eighteenth century (Littlefield,1981). The task labor system initially evolved on the Carolinas rice plantations early in the eighteenth century (Littlefield,1981). The nature of rice cultivation and its productivity incentives for field hands favored the task labor system over the preexistent gang system (Morgan, 1982 & Carney, 2001). The nature of rice cultivation and its productivity incentives for field hands favored the task labor system over the preexistent gang system (Morgan, 1982 & Carney, 2001). Improved labor productivity and economies of supervision costs also favored the task labor system on the Carolinas rice plantations in the nineteenth century (Fogel and Engerman,1974). Improved labor productivity and economies of supervision costs also favored the task labor system on the Carolinas rice plantations in the nineteenth century (Fogel and Engerman,1974).

Primary Empirical Resources Fredrick Law Olmsteds contemporary observations of Mr. Xs rice plantations in the 1850s (Olmsted, 1860) Fredrick Law Olmsteds contemporary observations of Mr. Xs rice plantations in the 1850s (Olmsted, 1860) Records of Ante Bellum Southern Plantations Records of Ante Bellum Southern Plantations Others Others

Technical Environmental Factors Geographic and climatic suitability of the tidal flow method of rice production to the Carolinas Geographic and climatic suitability of the tidal flow method of rice production to the Carolinas Accessible supply of West African farm laborers familiar with tidal rice agricultural methods Accessible supply of West African farm laborers familiar with tidal rice agricultural methods Reliable access to lucrative Northern European export markets Reliable access to lucrative Northern European export markets

Institutional Environmental Factors The (South Carolina) Negro Law of 1740 The African American slave was The African American slave was Legally defined as the property of his or her master with Legally defined as the property of his or her master with No civil, social, or political rights or capacity whatever No civil, social, or political rights or capacity whatever An absolute duty of obedience to their master An absolute duty of obedience to their master Explicitly forbidden to Explicitly forbidden to Travel or congregate without permission of their master Travel or congregate without permission of their master Learn to read or write Learn to read or write These laws were aggressively enforced by local law enforcement authorities, well organized local militia as well as gangs of private slave catchers. These laws were aggressively enforced by local law enforcement authorities, well organized local militia as well as gangs of private slave catchers.

Institutional Environmental Factors Maroon Communities Maroon communities, formed by runaway slaves, were common in South Carolina due to geography and other factors. Maroon communities, formed by runaway slaves, were common in South Carolina due to geography and other factors. The tidal swamp climate was rich and fertile. The tidal swamp climate was rich and fertile. Slave catchers could not operate effectively in the swamps. Slave catchers could not operate effectively in the swamps. Individual slaves could run away with reasonable prospects of success. Individual slaves could run away with reasonable prospects of success.

Corporate Culture of the Lowcountry Rice Plantations The gentleman planter believed that he was ordained for a life of wealth, leisure, and political leadership. The gentleman planter believed that he was ordained for a life of wealth, leisure, and political leadership. The planters paternalistic concerns extended beyond agricultural and commercial matters to include the regulation of all aspects of their slaves lives. The planters paternalistic concerns extended beyond agricultural and commercial matters to include the regulation of all aspects of their slaves lives. Ironically, many slaves developed a sense of ownership of these plantations that were created by the skills and labors of their ancestors. Ironically, many slaves developed a sense of ownership of these plantations that were created by the skills and labors of their ancestors.

Management Control System A Hierarchical Organizational Structure The overseer – the absentee planters CEO The overseer – the absentee planters CEO Provides owners with periodic reporting Provides owners with periodic reporting Cultivation and harvest activities Cultivation and harvest activities Health & mortality status of the slaves Health & mortality status of the slaves The overseer was relied primarily on the drivers to implement tidal rice agricultural methods The overseer was relied primarily on the drivers to implement tidal rice agricultural methods The drivers – enslaved black men hired for their managerial skills, and practical knowledge of the intricacies of farming The drivers – enslaved black men hired for their managerial skills, and practical knowledge of the intricacies of farming Typically invested with their powers publicly amid great pomp and circumstance by their masters Typically invested with their powers publicly amid great pomp and circumstance by their masters Measured out each field slaves daily task Measured out each field slaves daily task Excuse each slave upon the satisfactory completion of the days labor Excuse each slave upon the satisfactory completion of the days labor Discipline those slaves who fail to meet their daily task Discipline those slaves who fail to meet their daily task Help keep order after hours in the negro settlements Help keep order after hours in the negro settlements

The Varied Tasks of 19 th Century Tidal Rice Culture Production

Distribution of Occupations among Slaves Laurel Hill and Hagley Plantations, 1854

Task Control in The Rice Fields Lowcountry field hands labored under the task labor system. The field hands are organized into gangs of 20. The field hands were classified into one of four categories according to their physical capacity quarter – hands, half – hands, three quarter – hands, & full hands Each morning each gangs driver will measure out each slaves task for the day according to their physical capacity. When the slave completed the work to the driver's satisfaction, he or she could use the remaining hours of the day for their own purposes. cultivate their own garden crops and livestock These crops and livestock could be sold for cash

Task Control: Working in The Big House The work of domestic slaves on large plantations was extremely diverse. The work of domestic slaves on large plantations was extremely diverse. Cooks and kitchen workers Cooks and kitchen workers Domestic servants Domestic servants Child care workers Child care workers Working in the "big house offered many tangible rewards Working in the "big house offered many tangible rewards Better food Better food Better clothing Better clothing Better shelter Better shelter Easier duties Easier duties However, the domestic slave However, the domestic slave Faced ill defined job duties Was more tightly supervised by the plantations master and his family Faced an unending demand for services Was more exposed to sexual exploitation

Task Control: Artisans & Mechanics Each plantation had a corps of artisans: Each plantation had a corps of artisans: Carpenters who built the trunks and maintained the houses and fences Carpenters who built the trunks and maintained the houses and fences Blacksmiths who did the iron works Blacksmiths who did the iron works Coopers who made the barrels to contain the rice Coopers who made the barrels to contain the rice Skilled slaves often worked under near autonomous conditions and were often allowed to travel off the plantation for the profit of their owners Skilled slaves often worked under near autonomous conditions and were often allowed to travel off the plantation for the profit of their owners

A Model of Task Control for 19th Century Carolinas Tidal Rice Slave Plantations

Conclusions Lowcountry rice plantations provided planters with great wealth & prestige. Lowcountry rice plantations provided planters with great wealth & prestige. Most planters exercised management control via their overseers and drivers. Most planters exercised management control via their overseers and drivers. The plantations task control system relied on individual task standards, physical measurements of output, & performance feedback The plantations task control system relied on individual task standards, physical measurements of output, & performance feedback Individual output quotas reinforced by corporal punishment, the reward of free time and the promise of cash income helped to motivate enslaved black agricultural workers. Individual output quotas reinforced by corporal punishment, the reward of free time and the promise of cash income helped to motivate enslaved black agricultural workers. The opportunity to perform work outside the field and the ability to obtain limited social privileges encouraged the acquiescence of many slaves to a dehumanizing regime. The opportunity to perform work outside the field and the ability to obtain limited social privileges encouraged the acquiescence of many slaves to a dehumanizing regime.