American Accounting AssociationAmerican Accounting AssociationAnnual MeetingAnnual Meeting

Anaheim CA Anaheim CA August 6, 2008August 6, 2008

Task Control and The Carolinas’ Task Control and The Carolinas’ Tidal Rice Culture of the 1840s Tidal Rice Culture of the 1840s

Louis J. Stewart PhD CPA Louis J. Stewart PhD CPA

Howard UniversityHoward University

Research QuestionResearch Question

My paper seeks to analyze the control systems My paper seeks to analyze the control systems and practices of US antebellum slave and practices of US antebellum slave plantations from a broader social and plantations from a broader social and organizational perspective. 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 A Contingency Theory Perspective on Organizational Controlson Organizational Controls

Organizational control structures are Organizational control structures are contingent upon:contingent upon: Organizational environmentsOrganizational environments

Institutional environmentsInstitutional environments Laws and political institutionsLaws and political institutions Language and customsLanguage and customs

Technical environmentsTechnical environments Product and factor marketsProduct and factor markets Information and production technologyInformation and production technology

Organizational goals & objectivesOrganizational goals & objectives

Organizational Control Structures Organizational Control Structures Management & Task ControlsManagement & Task Controls

Management control systems consist of:Management control systems consist of: A corporate cultureA corporate culture Control activitiesControl activities Compensation and incentivesCompensation and incentives

Task control activities consist of:Task control activities consist of: Task specificationTask specification ProgrammingProgramming Quality controlQuality control

An organization's management control practices are An organization's management control practices are applied through its task control system.applied through its task control system.

Primary Prior LiteraturePrimary Prior LiteratureThe Task Labor System of OrganizationThe Task Labor System of Organization The task labor system initially evolved on the The task labor system initially evolved on the

Carolinas rice plantations early in the eighteenth Carolinas rice plantations early in the eighteenth century (Littlefield,1981).century (Littlefield,1981).

The nature of rice cultivation and its productivity The nature of rice cultivation and its productivity incentives for field hands favored the task labor incentives for field hands favored the task labor system over the preexistent gang system (Morgan, system over the preexistent gang system (Morgan, 1982 & Carney, 2001). 1982 & Carney, 2001).

Improved labor productivity and economies of Improved labor productivity and economies of supervision costs also favored the task labor system supervision costs also favored the task labor system on the Carolinas rice plantations in the nineteenth on the Carolinas rice plantations in the nineteenth century (Fogel and Engerman,1974). century (Fogel and Engerman,1974).

Primary Empirical ResourcesPrimary Empirical Resources

Fredrick Law Olmsted’s contemporary Fredrick Law Olmsted’s contemporary observations of Mr. X’s rice plantations in the observations of Mr. X’s rice plantations in the 1850s (Olmsted, 1860) 1850s (Olmsted, 1860)

Records of Ante Bellum Southern PlantationsRecords of Ante Bellum Southern Plantations

OthersOthers

Technical Environmental FactorsTechnical Environmental Factors

Geographic and climatic suitability of the tidal Geographic and climatic suitability of the tidal flow method of rice production to the Carolinasflow method of rice production to the Carolinas

Accessible supply of West African farm laborers Accessible supply of West African farm laborers familiar with tidal rice agricultural methods familiar with tidal rice agricultural methods

Reliable access to lucrative Northern European Reliable access to lucrative Northern European export marketsexport markets

Institutional Environmental FactorsInstitutional Environmental Factors The (South Carolina) Negro Law of 1740 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 Legally defined as the property of his or her master

with with No civil, social, or political rights or capacity whateverNo civil, social, or political rights or capacity whatever An absolute duty of obedience to their masterAn absolute duty of obedience to their master

Explicitly forbidden toExplicitly forbidden to Travel or congregate without permission of their masterTravel 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 These laws were aggressively enforced by local law enforcement authorities, well organized local militia enforcement authorities, well organized local militia as well as gangs of private slave catchers. as well as gangs of private slave catchers.

Institutional Environmental FactorsInstitutional Environmental FactorsMaroon Communities Maroon Communities

Maroon communities, formed by runaway slaves, were Maroon communities, formed by runaway slaves, were common in South Carolina due to geography and other common in South Carolina due to geography and other factors.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 Individual slaves could run away with reasonable prospects of success.success.

Corporate Culture of the Corporate Culture of the Lowcountry Rice PlantationsLowcountry Rice Plantations

The gentleman planter believed that he was ordained The gentleman planter believed that he was ordained for a life of wealth, leisure, and political leadership.for a life of wealth, leisure, and political leadership.

The planters’ paternalistic concerns extended beyond The planters’ paternalistic concerns extended beyond

agricultural and commercial matters to include the agricultural and commercial matters to include the regulation of all aspects of their slaves’ lives.regulation of all aspects of their slaves’ lives.

Ironically, many slaves developed a sense of Ironically, many slaves developed a sense of ownership of these plantations that were created by ownership of these plantations that were created by the skills and labors of their ancestors. the skills and labors of their ancestors.

Management Control SystemManagement Control SystemA Hierarchical Organizational StructureA Hierarchical Organizational Structure The overseer – the absentee planter’s CEO The overseer – the absentee planter’s CEO

Provides owners with periodic reportingProvides owners with periodic reporting Cultivation and harvest activitiesCultivation 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 The overseer was relied primarily on the drivers to implement tidal rice agricultural methods agricultural methods

The drivers – enslaved black men hired for their managerial The drivers – enslaved black men hired for their managerial skills, and practical knowledge of the intricacies of farmingskills, and practical knowledge of the intricacies of farming Typically invested with their powers publicly amid great pomp and Typically invested with their powers publicly amid great pomp and

circumstance by their masters circumstance by their masters Measured out each field slave’s daily taskMeasured out each field slave’s daily task Excuse each slave upon the satisfactory completion of the day’s laborExcuse each slave upon the satisfactory completion of the day’s 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 19The Varied Tasks of 19thth Century Century Tidal Rice Culture ProductionTidal Rice Culture Production

Distribution of Occupations among SlavesDistribution of Occupations among SlavesLaurel Hill and Hagley Plantations, 1854Laurel Hill and Hagley Plantations, 1854

Occupation Laurel Hill Plantation Hagley Plantation

Field Hand 115 61

Drivers 3 1

Carpenters 10 3

Coopers 4 1

Carters 1 1

Bricklayers 1 0

Coachman 0 2

Engineer 3 0

Mill Hands 2 0

Mill Watchman 6 0

Cook 5 5

House Servant 6 9

Animal Minder 9 0

Stableman 1 0

Trunk Minder 1 1

Task Control in The Rice FieldsTask 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 gang’s driver will measure out each slave’s 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 HouseTask Control: Working in The Big House

The work of domestic slaves The work of domestic slaves on large plantations was on large plantations was extremely diverse.extremely diverse. Cooks and kitchen workersCooks and kitchen workers Domestic servantsDomestic servants Child care workers Child care workers

Working in the "big house“ Working in the "big house“ offered many tangible offered many tangible rewards rewards Better foodBetter food Better clothingBetter clothing Better shelterBetter shelter Easier dutiesEasier duties

However, the domestic However, the domestic slaveslave Faced ill defined job dutiesFaced ill defined job duties Was more tightly supervised Was more tightly supervised

by the plantation’s master and by the plantation’s master and his familyhis family

Faced an unending demand Faced an unending demand for servicesfor services

Was more exposed to sexual Was more exposed to sexual exploitationexploitation

Task Control: Artisans & MechanicsTask 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 fencesCarpenters who built the trunks and maintained the houses and fences Blacksmiths who did the iron worksBlacksmiths who did the iron works

Coopers who made the barrels to contain the riceCoopers who made the barrels to contain the rice

Skilled slaves often worked under near autonomous conditions Skilled slaves often worked under near autonomous conditions and were often allowed to travel off the plantation for the and were often allowed to travel off the plantation for the profit of their owners profit of their owners

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

Technical Environment

Tidal Flow Rice Production Technology

West African Laborers Northern European Export

Markets

Institutional Environment White Supremacy The Negro Act of 1740 Maroon Communities of

Runaway Slaves

Plantation Management Control System

The Culture of the Benevolent Gentleman Planter Supervision by Hired Oversees and Enslaved Drivers Cash Compensation, Occupational Status and Free Time Whippings, Family Separations, and Capital Punishment

Plantation Task Control System Task Specification and Programming

The Tasking System for Organizing Agricultural Activities Diverse Functional Structure outside the Rice Fields

Quality Control On Site Evaluation by Overseers and Drivers

ConclusionsConclusions Lowcountry rice plantations Lowcountry rice plantations

provided planters with great provided planters with great wealth & prestige. wealth & prestige.

Most planters exercised Most planters exercised management control via management control via their overseers and drivers. their overseers and drivers.

The plantation’s task control The plantation’s task control system relied on individual system relied on individual task standards, physical task standards, physical measurements of output, & measurements of output, & performance feedbackperformance feedback

Individual output quotas Individual output quotas reinforced by corporal reinforced by corporal punishment, the reward of punishment, the reward of free time and the promise of free time and the promise of cash income helped to cash income helped to motivate enslaved black motivate enslaved black agricultural workers.agricultural workers.

The opportunity to perform The opportunity to perform work outside the field and work outside the field and the ability to obtain limited the ability to obtain limited social privileges encouraged social privileges encouraged the acquiescence of many the acquiescence of many slaves to a dehumanizing slaves to a dehumanizing regime. regime.