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Accounting History, Vol. 12, No. 4,
417-440 (2007)
DOI: 10.1177/1032373207081600
The Elting and Hasbrouck store accounts: a window into eighteenth-century commerce
Joan Hollister
State University of New York at New Paltz, hollistj{at}newpaltz.edu
Sally M. Schultz
State University of New York at New Paltz, schultzs{at}newpaltz.edu
During the eighteenth century, the rural community of New Paltz, located in New York's mid-Hudson River valley, was served by two general stores, one run by the Hasbrouck family and the other by the Elting family. Using archival data, this study compares the operations of these two stores in the late 1790s. The results indicate that the two stores had similar operations but different customer bases. The accounting records illustrate the key role played by small town merchants in facilitating commerce, providing financing, and supporting the social structure of the community. The accounts also illuminate issues of power and control during the era, and provide evidence of the unequal treatment accorded to local residents based on gender. Using the experiences of ordinary people, the study expands our understanding of the role of accounting in fostering business life and competition in early America.
Key Words: accounting history • early-American history • eighteenth-century business • microhistory
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