Trader sailor spy: The case of John Pringle and the transfer of accounting technology to the Cape of Good Hope

Abstract

The transfer of accounting technology to the southern hemisphere during the late nineteenth and early twentieth centuries has been considered previously by Carnegie and Parker (1996), Foreman (2001) and Carnegie et al. (2006). Set at the Cape of Good Hope in the late eighteenth and early nineteenth century, this study adopts a microhistory approach to evaluate the contribution made by John Pringle, an employee of the East India Company, to the transfer of British-style accounting technology. The circumstances of the time mean that, as an individual, Pringle’s long-term contribution to the transfer of accounting technology was minimal and limited to training the assistants he employed. As far as can be established, this is the first article that considers how an individual, who was not an accounting author, contributed to the transfer of British-style accounting technology to southern Africa.