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
Shakertown at Pleasant Hill, Kentucky was the third largest of nineteen Shaker communities which exi...
Barter bookkeeping was employed well into the 20th Century in some rural communities of the U.S. Tho...
A desire to be self-sustaining and a dedication to communal property required the Shakers to place g...
The journal of Amos K. Hersey, a 19th century meat merchant from Pembroke, Maine is examined in this...
The accounts of the Hasbrouck family help document how five generations adapted to economic and soci...
Laurie J. Henry, PhD, CPA, CGFM, is an associate professor of accounting, in the Department of Accou...
Since accounting develops to meet the needs of its environment, the same systems may not be used in ...
The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the l...
Although 19th century America offers a natural experiment in government accounting practices and vol...
This article focuses on the contents of two nineteenth-century letters which discuss the allocation ...
This contribution seeks to re-examine the determinants of barter accounting practices based on a cri...
Previous research on the history of accounting has concentrated mainly on two sources of material : ...
Shakertown at Pleasant Hill, Kentucky was the third largest of nineteen Shaker communities which exi...
Barter bookkeeping was employed well into the 20th Century in some rural communities of the U.S. Tho...
A desire to be self-sustaining and a dedication to communal property required the Shakers to place g...
The journal of Amos K. Hersey, a 19th century meat merchant from Pembroke, Maine is examined in this...
The accounts of the Hasbrouck family help document how five generations adapted to economic and soci...
Laurie J. Henry, PhD, CPA, CGFM, is an associate professor of accounting, in the Department of Accou...
Since accounting develops to meet the needs of its environment, the same systems may not be used in ...
The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the l...
Although 19th century America offers a natural experiment in government accounting practices and vol...
This article focuses on the contents of two nineteenth-century letters which discuss the allocation ...
This contribution seeks to re-examine the determinants of barter accounting practices based on a cri...
Previous research on the history of accounting has concentrated mainly on two sources of material : ...
Shakertown at Pleasant Hill, Kentucky was the third largest of nineteen Shaker communities which exi...
Barter bookkeeping was employed well into the 20th Century in some rural communities of the U.S. Tho...
A desire to be self-sustaining and a dedication to communal property required the Shakers to place g...