Employee leasing. The antebellum 1800s and the twenty-first century: A historical perspective of the contingent labour force

Claire Nash and Dale Flesher

Accounting History Review, 2005, vol. 15, issue 1, 63-76

Abstract: Management strategies have evolved over the centuries in response to economic and social needs of individuals and organizations. The maintenance of a flexible labour force was a management practice employed by industrialists more than a century ago. The use of employee leasing in the United States dates back to the industrial revolution that occurred during the nineteenth century. Industrialists leased bondsmen to supplement their labour force. This practice, known as 'hiring-out', permitted employers to obtain labour without making heavy investments in human resources. The motivations for maintaining a contingent labour force today are essentially unchanged from a century ago. This paper addresses the nineteenth-century use of a contingent labour force by the large Southern firm of Andrew Brown and Company in the period prior to the US Civil War.

Keywords: Employee leasing; human resource accounting; contingent labour force; accounting history; Andrew Brown and Company (search for similar items in EconPapers)
Date: 2005
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DOI: 10.1080/09585200500033022

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