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Estimated unit cost of the slaves in the second half of the 18th century
| dc.contributor.author | Andrade, Álvaro | |
| dc.contributor.author | Sotomayor, Ana | |
| dc.contributor.author | Rodrigues, Jorge | |
| dc.date.accessioned | 2019-06-28T09:52:03Z | |
| dc.date.available | 2019-06-28T09:52:03Z | |
| dc.date.issued | 2019-06 | |
| dc.description | Artigo publicado em revista científica internacional | pt_PT |
| dc.description.abstract | Previous surveys based on historical documents on the price of slaves from Africa have contributed greatly to accounting literature.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 This approach was found in a historical document dated November 12, 1758, written by the governor of the captaincy of Pernambuco - Luis Diogo Lobo da Silva.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. | pt_PT |
| dc.description.abstract | Las investigaciones basadas en documentos históricos sobre el precio de los esclavos de África han contribuido en gran medida a la literatura contable. Sin embargo, la mayoría de estos estudios generalmente se centran en el precio de venta de esclavos en las colonias o en precios de compra de esclavos en África. Por lo tanto, no se ha observado ningún trabajo en la literatura relacionada con el costo unitario efectivo o estimado de los esclavos, teniendo en cuenta el costo total de todas las fases del comercio de esclavos. Este estudio aporta a la literatura de la historia contable un enfoque sobre el costo unitario estimado de los esclavos, que se basa en el costo total estimado de todas las fases de costos para transportar a los cautivos de Angola a Pernambuco. Este documento fue encontrado en un documento histórico fechado el 12 de noviembre de 1758, escrito por el gobernador de la capitanía de Pernambuco - Luis Diogo Lobo da Silva. Este documento fue escrito en cumplimiento de las órdenes del rey de Portugal, D. José I, para preparar una lista de barcos capaces de transportar esclavos de África y los detalles de las disposiciones necesarias para los esclavos, que se gastarían desde Angola. a pernambuco Luis Diogo Lobo da Silva fue gobernador de la capitanía de Pernambuco desde 1756 a 1763, y era reconocido por sus cualidades como buen administrador colonial y por adoptar buenas prácticas de gestión en su trabajo. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.doi | http://dx.doi.org/10.26784/issn.1886-1881.v16i1.344 | pt_PT |
| dc.identifier.issn | 1886-1881 | |
| dc.identifier.uri | http://hdl.handle.net/10400.21/10231 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | De Computis | pt_PT |
| dc.relation.ispartofseries | ;1 | |
| dc.relation.publisherversion | http://www.decomputis.org/ojs/index.php/decomputis/article/view/344 | pt_PT |
| dc.subject | Slaves | pt_PT |
| dc.subject | Expenditures | pt_PT |
| dc.subject | Cost | pt_PT |
| dc.subject | Estimated unit cost | pt_PT |
| dc.subject | Management | pt_PT |
| dc.subject | Pernambuco | pt_PT |
| dc.subject | Angola | pt_PT |
| dc.title | Estimated unit cost of the slaves in the second half of the 18th century | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.conferencePlace | Madrid, Espanha | pt_PT |
| oaire.citation.endPage | 76 | pt_PT |
| oaire.citation.issue | 16 | pt_PT |
| oaire.citation.startPage | 49 | pt_PT |
| oaire.citation.title | Revista Española de Historia de la Contabilidad | pt_PT |
| person.familyName | ANDRADE | |
| person.familyName | Sotomayor | |
| person.givenName | ALVARO | |
| person.givenName | Ana Maria | |
| person.identifier | 3382626 | |
| person.identifier.ciencia-id | 1911-8B57-9D26 | |
| person.identifier.ciencia-id | 0D15-CE77-9B41 | |
| person.identifier.orcid | 0000-0002-7652-931X | |
| person.identifier.orcid | 0000-0003-1767-3271 | |
| person.identifier.orcid | 0000-0001-7904-0061 | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | article | pt_PT |
| relation.isAuthorOfPublication | 83d6e968-0ac6-456c-83b8-fa9839c8c760 | |
| relation.isAuthorOfPublication | 9ea2f9de-96e4-40ec-a9da-b2bb0210f050 | |
| relation.isAuthorOfPublication | 7b52ff21-584d-44a0-a455-fff5ee68f2d4 | |
| relation.isAuthorOfPublication.latestForDiscovery | 9ea2f9de-96e4-40ec-a9da-b2bb0210f050 |
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