Evolution of budgetary accounting theory and practice in municipal accounting from 1870

Authors
Potts, James Harrel
Citation
Potts, James Harrel, Evolution of budgetary accounting theory and practice in municipal accounting from 1870, Accounting historians journal , 4(1), 1977, pp. 89-100
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
4
Issue
1
Year of publication
1977
Pages
89 - 100
Database
ACNP
SICI code
Abstract
This paper briefly discusses the highlights of the evolution of budgetary accounting from approximately 1870. No attempt was made to deal with the evolution of budgetary accounting prior to this period.