{"id":"https://openalex.org/W2020187386","doi":"https://doi.org/10.1080/09638180220125571","title":"Accounting and slavery: the accounts of the English South Sea Company, 1713-22","display_name":"Accounting and slavery: the accounts of the English South Sea Company, 1713-22","publication_year":2002,"publication_date":"2002-07-01","ids":{"openalex":"https://openalex.org/W2020187386","doi":"https://doi.org/10.1080/09638180220125571","mag":"2020187386"},"language":"en","primary_location":{"id":"doi:10.1080/09638180220125571","doi":"https://doi.org/10.1080/09638180220125571","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09638180220125571","pdf_url":null,"source":{"id":"https://openalex.org/S171424506","display_name":"European Accounting Review","issn_l":"0963-8180","issn":["0963-8180","1468-4497"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032246599","display_name":"Rafael Donoso An\u00e9s","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Rafael Donoso Anes","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5032246599"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.5735,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.95777699,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"11","issue":"2","first_page":"441","last_page":"452"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6699000000953674,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6699000000953674,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10605","display_name":"Historical Economic and Social Studies","score":0.1670999974012375,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12144","display_name":"Colonialism, slavery, and trade","score":0.05999999865889549,"subfield":{"id":"https://openalex.org/subfields/1202","display_name":"History"},"field":{"id":"https://openalex.org/fields/12","display_name":"Arts and Humanities"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/south-sea-company","display_name":"South Sea Company","score":0.9049999713897705},{"id":"https://openalex.org/keywords/asiento","display_name":"asiento","score":0.8980000019073486},{"id":"https://openalex.org/keywords/colonial-accounting","display_name":"colonial accounting","score":0.49000000953674316},{"id":"https://openalex.org/keywords/slavery","display_name":"slavery","score":0.5479999780654907},{"id":"https://openalex.org/keywords/anglo-spanish-relations","display_name":"Anglo-Spanish relations","score":0.6230000257492065},{"id":"https://openalex.org/keywords/spanish-monarchy","display_name":"Spanish monarchy","score":0.49799999594688416},{"id":"https://openalex.org/keywords/colonial-trade","display_name":"colonial trade","score":0.4050000011920929},{"id":"https://openalex.org/keywords/18th-century","display_name":"18th century","score":0.6499999761581421}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.812934935092926},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.6229287385940552},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5296390056610107},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4579881429672241},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44955357909202576},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.32359111309051514},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10933557152748108}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/09638180220125571","doi":"https://doi.org/10.1080/09638180220125571","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09638180220125571","pdf_url":null,"source":{"id":"https://openalex.org/S171424506","display_name":"European Accounting Review","issn_l":"0963-8180","issn":["0963-8180","1468-4497"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Accounting Review","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:euract:v:11:y:2002:i:2:p:441-452","doi":null,"is_oa":false,"landing_page_url":"http://www.tandfonline.com/doi/abs/10.1080/09638180220125571","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.47620001435279846,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W162105178","https://openalex.org/W561417530","https://openalex.org/W1532266324","https://openalex.org/W1550144076"],"related_works":["https://openalex.org/W3125112183","https://openalex.org/W7218176599","https://openalex.org/W7206284728","https://openalex.org/W2992873565","https://openalex.org/W7029698883","https://openalex.org/W2088839645","https://openalex.org/W1990830279","https://openalex.org/W7001820950","https://openalex.org/W2247317218","https://openalex.org/W7204159992"],"abstract_inverted_index":{"The":[0],"Asiento":[1,42],"was":[2],"an":[3],"agreement":[4],"between":[5,94],"the":[6,28,32,38,41,48,53,59,64,67,72,85,90,95,98,100],"Crowns":[7],"of":[8,12,20,31,40,50,52,66,87,92,97],"England":[9],"and":[10,15,62,102],"Spain":[11],"tremendous":[13],"economic":[14,80],"political":[16],"consequences.":[17],"In":[18],"spite":[19],"its":[21,78,103],"importance,":[22],"very":[23,44],"little":[24],"is":[25],"known":[26],"about":[27],"accounting":[29,68,88],"practices":[30],"Asiento.":[33],"This":[34],"paper":[35],"demonstrates":[36],"that":[37],"developments":[39],"were":[43],"much":[45],"linked":[46],"to":[47,74],"lack":[49],"accountability":[51],"South":[54],"Sea":[55],"Company":[56],"(SSC)":[57],"before":[58],"Spanish":[60,104],"Crown":[61],"describes":[63],"characteristics":[65],"system":[69],"used":[70],"by":[71],"SSC":[73,101],"provide":[75],"information":[76],"on":[77],"developed":[79],"activity.":[81],"It":[82],"also":[83],"discusses":[84],"role":[86],"in":[89],"resolution":[91],"conflicts":[93],"tenants":[96],"Asiento,":[99],"counterparts.":[105]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}