This is a case study of the history, operating practices and financial reporting system of an antebellum-era financial institution. The New Orleans Savings Bank, which served the people of Louisiana from 1827 to 1842, was founded as a philanthropic endeavor and is an example of altruistic capitalism : as it was practiced in the nineteenth century. This institution is of particular interest to accounting historians because it maintained a relatively sophisticated accounting system which was, in many respects, similar to financial reporting systems in use today.
Razek, Joseph R.
"Ante-bellum bank accounting -- A case study -- The New Orleans Savings Bank in the 1830s,"
Accounting Historians Journal: Vol. 14
, Article 2.
Available at: https://egrove.olemiss.edu/aah_journal/vol14/iss2/2