The Early Hudson's Bay Company Account Books as Sources for Historical Research: An Analysis and Assessment
Abstract
The Hudson’s Bay Company account books are often misunderstood and not well known by researchers; consequently, they have not really contributed to the economic history of fur trading. This article aims to explain the first account books of the Hudson’s Bay Company, particularly those of fur trading posts. By analyzing the internal structure of the account books, the author provides details on the types of information one can find in the books. The author also measures the significance of various items found within the account books. From his observations comes a detailed description of accounting methods used at the time of their creation. The author concludes by suggesting that these documents could lead to a number of possible research subjects for historians as researchers study the economic societies of the seventeenth and eighteenth centuries.
RÉSUMÉ
Parce que mal compris et peu connus, les livres de comptes de la Compagnie de la Baie d'Hudson ont jusqu'ici peu contribué à 1'étude de l’histoire économique de la traite des fourrures. Cet article vise à expliquer les premiers livres de comptes de la Compagnie de la Baie d'Hudson et, en particulier, ceux des postes de traite. En analysant la structure interne de ces livres, l'auteur fournit des détails sur le genre de renseignements que l'on peut en retirer et jauge la signification des divers items que l'on y trouve. I1 dégage de ses observations une description minutieuse des méthodes de comptabilité utilisées à l‘époque. En conclusion, il suggère certains filons de recherche que l'utilisation de ces documents pourrait permettre à l'historien de poursuivre dans le cadre de leurs études de la société et 1'économie des XVIIe et XVIIIe siècles.
Authors of manuscripts accepted for publication retain copyright in their work. They are required to sign the Agreement on Authors' Rights and Responsibilities that permits Archivaria to publish and disseminate the work in print and electronically. In the same agreement, authors are required to confirm that "the material submitted for publication in Archivaria, both in its paper and electronic versions, including reproductions of other works (e.g. photographs, maps, etc.) does not infringe upon any existing copyright." Authors of manuscripts accepted for publication retain copyright in their work and are able to publish their articles in institutional repositories or elsewhere as long as the piece is posted after its original appearance on archivaria.ca. Any reproduction within one year following the date of this agreement requires the permission of the General Editor.
