Accounting -- History -- Bibliography;Journal of Accountancy
In late 1985, members of the Academy of Accounting Historians were invited to participate in the centennial celebration of the American Institute of Certified Public Accountants in 1987 by submitting essays on historical accounting topics for...
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.