Accounting Innovation: Municipal Corporations, 1835-1935, 1st Edition

  • Published By:
  • ISBN-10: 1134677340
  • ISBN-13: 9781134677344
  • DDC: 657.835
  • Grade Level Range: College Freshman - College Senior
  • 224 Pages | eBook
  • Original Copyright 2014 | Published/Released November 2015
  • This publication's content originally published in print form: 2014

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The period 1835-1935 saw the development of the structure of local government which remains broadly intact today and also the growth of modern financial reporting procedures. This book examines the accounting implications of these developments and places them within the social and organisational contexts in which the events took place. The research is based on the contents of government reports, contemporary literature dating from the mid 1870s and the archival records of five municipal corporations- Birmingham, Bradford, Bristol, Cardiff and Manchester.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Tables and Figures.
1: Structure of Local Authorities.
2: Regulatory Framework.
3: Record Keeping in Municipal Corporations.
4: Framework of Accounts.
5: Capital Accounting: Theory and Practice.
6: Municipal Audit — A Professional Power Struggle.
7: Nature of the Municipal Audit — Issues.
8: Companies and Corporations — Comparative Developments.
9: Concluding Comments.