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

Gloria Vollmers and Darlene Bay
The Accounting Historians Journal
Vol. 28, No. 1 (June 2001), pp. 43-65
Stable URL: http://www.jstor.org/stable/40698511
Page Count: 23
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SMALL-TIME ACCOUNTING: A 19TH CENTURY MEAT MERCHANT IN MAINE
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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.

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