French terms do not have corresponding equivalents in English. Other work examines more specifically individual commodification and the role of accounting technologies and systems in this regard.ģ. The research reported here represents part of a much broader research agenda that examines maritime trade based in France, its commerce, financial systems, knowledge and trading networks. Our reading of the primary sources suggests otherwise.Ģ. Daget suggests that up to the end of the eighteenth century, the phrase la traite des Noirs was rarely used, except in ideological terms in conjunction with the abolitionist movement. A further discussion of these ideas is developed in Daget. Similarly, these individuals are referred to as captives and not slaves. These individuals were captured then sold, or, in some cases, already were slaves as a result of African slave-trade systems. The former suggests that it was a trade in human beings. The latter implies that individuals purchased in Africa and brought to the colonies did not possess liberty prior to their deportation. This paper employs the French terms, la traite négrière and la traite des Noirs, alongside the English term, the slave trade. Lessons can be drawn from these initial results, as we confront accounting's implication in contemporary trading practices.ġ. As historians of the slave trade have noted, each trading voyage was unique, described as a lottery, but one which could offer potentially significant returns. While the results in this study are based on a case analysis, they demonstrate how the informed use of archival sources can contribute to the findings from more generalised, cross-sectional studies. Daudin's work examines limitations of the profit calculations used in prior historical research and offers alternatives that are theoretically sound and pragmatically possible. This result reinforces the arguments of Daudin (, 2002b, 2004) who proposed the analysis of slave-trade investments in terms of risk, return, liquidity and time frame. Specifically, the analysis indicates that slave-trade investments held the possibility of above-average returns compared with other available investment opportunities. The results provide additional evidence, in an accounting context, of the trade's profitability, either as a stand-alone business or in conjunction with other parts of maritime commerce. The research focus is the investments of one armateur, François Deguer, a diversified market player in eighteenth-century France. This paper examines la traite négrière in terms of investment behaviour and investment returns.
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