SMALL-TIME ACCOUNTING: A 19TH CENTURY MEAT MERCHANT IN MAINE

Authors
Vollmers, Gloria Bay, Darlene
Citation
Vollmers, Gloria et Bay, Darlene, SMALL-TIME ACCOUNTING: A 19TH CENTURY MEAT MERCHANT IN MAINE, Accounting historians journal , 28(1), 2001, pp. 43-65
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
28
Issue
1
Year of publication
2001
Pages
43 - 65
Database
ACNP
SICI code
Abstract
The journal of Amos K. Hersey, a 19th century meat merchant from Pembroke, Maine is examined in this paper. The accounting system used by Hersey is analyzed and compared with contemporary prescriptions for account keeping. The paper seeks to contribute to the emerging literature on the history of accounting among ordinary people. It shows how the accounts kept by Hersey reflect and illuminate several features of a local economy and society.