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The surviving accounting records of this Portuguese chartered company reveal \u2013 in meticulous detail \u2013 the integral role that accounting technology played in enabling the slave trade to flourish. However, and paradoxically, while evidencing this culpability the same accounting records also document the essential humanity of the slaves and preserve details of the bleak circumstances of their existence. Slaves are typically lamented as a lost people consigned to a tragic and an eternal anonymity, but it is from accounting records that many aspects of their lives can be reconstructed. In this way, the accounting records studied are also shown to provide a latent source of social history that constitutes a profound mea culpa.<\/jats:p>","DOI":"10.1177\/1032373217696512","type":"journal-article","created":{"date-parts":[[2017,3,27]],"date-time":"2017-03-27T08:07:22Z","timestamp":1490602042000},"page":"141-166","update-policy":"https:\/\/doi.org\/10.1177\/sage-journals-update-policy","source":"Crossref","is-referenced-by-count":24,"title":["Accounting, slavery and social history: The legacy of an eighteenth-century Portuguese chartered company"],"prefix":"10.1177","volume":"22","author":[{"given":"Of\u00e9lia","family":"Pinto","sequence":"first","affiliation":[{"name":"Universidade do Minho, Portugal; Universidade Lus\u00edada \u2013 Norte, Portugal"}]},{"given":"Brian","family":"West","sequence":"additional","affiliation":[{"name":"Federation University Australia, Australia"}]}],"member":"179","published-online":{"date-parts":[[2017,3,27]]},"reference":[{"key":"bibr2-1032373217696512","author":"ANTT","journal-title":"Companhia Geral do Gr\u00e3o Par\u00e1 e Maranh\u00e3o, Fundo"},{"key":"bibr3-1032373217696512","author":"ANTT","journal-title":"Estatutos Particulares ou Direct\u00f3rio Econ\u00f3mico para o Governo interior da Companhia Geral do Gram Para e Maranhao, 16 de Fevereiro de 1760, Conservatoria da Companhia Geral do Gr\u00e3o Par\u00e1 e Maranh\u00e3o, Caixa 67, Ma\u00e7o 48"},{"key":"bibr4-1032373217696512","first-page":"631","author":"ANTT","journal-title":"Junta de Liquida\u00e7\u00e3o dos Fundos das extinctas Companhias do Gr\u00e3o Par\u00e1 e Maranh\u00e3o e Pernambuco e Paraiba, Fundo (CGPM_JLF) [Collection], Documenta\u00e7\u00e3o avulsa, Caixa 09, Capilha"},{"key":"bibr6-1032373217696512","unstructured":"Arquivo Hist\u00f3rico do Ministerio das Obras Publicas, Transportes e Comunica\u00e7\u00f5es (AHMOPTC) [Historical Archive of the Ministry of Public Works, Transport and Communications]."},{"key":"bibr9-1032373217696512","author":"Carta de Lei [Letter of Law]. of 18 March 1684","journal-title":"Regimento da condu\u00e7\u00e3o dos negros cativos de Angola para o Brasil"},{"key":"bibr10-1032373217696512","author":"Alvar\u00e1 [Royal Decree]. of 7 June 1755","journal-title":"Institui\u00e7\u00e3o da Companhia Geral do Gr\u00e3o Par\u00e1 e Maranh\u00e3o"},{"key":"bibr11-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1016\/S1045-2354(03)00002-9"},{"key":"bibr12-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1080\/09585209400000046"},{"key":"bibr13-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1016\/j.jaccpubpol.2004.02.002"},{"key":"bibr14-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1080\/09585200210134938"},{"key":"bibr15-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2009.07.008"},{"key":"bibr16-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(96)00016-5"},{"key":"bibr17-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1108\/09513579610121956"},{"key":"bibr18-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1108\/09513571211198782"},{"key":"bibr19-1032373217696512","volume-title":"As Companhias Pombalinas de Gr\u00e3o-Par\u00e1 e Maranh\u00e3o e Pernambuco e Para\u00edba","author":"Carreira A","year":"1982","edition":"2"},{"key":"bibr20-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(01)00010-1"},{"key":"bibr21-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1016\/j.cpa.2007.01.002"},{"key":"bibr22-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1016\/S1045-2354(02)00162-4"},{"key":"bibr23-1032373217696512","volume-title":"World of Sorrow: The African Slave Trade to Brazil","author":"Conrad RE","year":"1986"},{"key":"bibr24-1032373217696512","doi-asserted-by":"publisher","DOI":"10.2308\/0148-4184.32.2.55"},{"key":"bibr25-1032373217696512","doi-asserted-by":"crossref","DOI":"10.1093\/oso\/9780195140736.001.0001","volume-title":"Inhuman Bondage: The Rise and Fall of Slavery in the New World","author":"Davis DB","year":"2006"},{"key":"bibr26-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1080\/01440390802486507"},{"key":"bibr27-1032373217696512","doi-asserted-by":"publisher","DOI":"10.1080\/09638180220125571"},{"key":"bibr28-1032373217696512","first-page":"103","volume-title":"Is the Holocaust Unique? 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