The Peruvian Amazon Company: An accounting perspective

Research output: Contribution to journalArticlepeer-review

Abstract / Description of output

This article presents an analysis of the operations of the Peruvian Amazon Company through an accounting lens. It is suggested that a focus on asset categories augments our knowledge of the company's exploitation of the land and Indigenous peoples of Amazonia. In particular, the study explores the PAC's questionable ownership of estates in the Putumayo, what its approach to valuing those estates implied about enslavement, how its treatment of expenses of conquest and the inclusion of armaments on the balance sheet indicated the forced subjugation of labor, and how the classification of rubber collectors and their Barbadian overseers as debtors further suggests the practice of debt peonage. Although the findings affirm the utilization of accounting as a facilitator of subjugation, it is shown that in the hands of humanitarians such as Roger Casement, accounting could also be deployed in the pursuit of emancipation.

Original languageEnglish
Pages (from-to)281-306
Number of pages26
JournalEnterprise & Society: The International Journal of Business History
Issue number1
Early online date12 Dec 2022
Publication statusPublished - Mar 2024

Keywords / Materials (for Non-textual outputs)

  • accounting
  • extractive industries
  • Latin America
  • slavery


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