These books make available material relating to the statutory
regulations covering the degree of accountability required from
local authorities during the period 1834-1936. The bulk of
historical accounting research has focused on the development of
financial accounting although in recent years the development of
management accounting has attracted more interest. In both these
areas, it has been the accounting practices of the private sector
which have received more attention, central government in the
Middle Ages some attention, and local government accounting very
little. These volumes redress this imbalance in historical
investigation, both to provide a comparative basis for work on the
private sector and to provide an historical perspective for the
system of local government accounting currently in use.
General
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