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The Livret system: the interface of accounting and indentured labor in British Guiana

St John Fisher College, ttyson{at}sjfc.edu

Shanta S.K. Davie

University of Newcastle, UK, s.s.davie{at}ncl.ac.uk

Between 1838 and 1920, over 200,000 Indians immigrated to British Guiana (BG) as indentured workers on sugar plantations (estates). During this period, different labor types (freedmen, indentured workers, and free immigrants) coexisted on the same BG estates and were paid the same wages for comparable tasks. In 1873, in response to a commission of enquiry to improve the treatment of workers, the BG legislature introduced the Livret system. Livrets were to be kept by each indentured worker and contain the cumulative wages earned during the indenture period. In theory, Livrets would promote greater productivity, help mitigate pay disputes, and enable hard-working immigrants to end their indenture in less than five years. This article describes the Livret system and speculates on the reasons for its introduction and early abandonment. It contributes to the growing body of literature that critically assesses the interface of accounting and labor during the British colonial period.

Key Words: Accounting for labor • British Guiana • indentured workers • Livret system

Accounting History, Vol. 14, No. 1-2, 145-165 (2009)
DOI: 10.1177/1032373208098556


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