The Accounting Review Vol. 29 No. 4 1954
NEW DEVELOPMENTS AND SIMPLIFIED APPROACHES TO MUNICIPAL ACCOUNTING.
Abstract
The article focuses on new developments and simplified approaches to municipal accounting. Around the turn of the century only a few cities along the Atlantic sea board attempted to publish financial statements concerning their activities. These were only partially complete and lacked a lot of presenting uniform fiscal information that the tax payer and public really needed. Most reports of that time were merely descriptive activities of the departmental operations with much time given to minor details of little value to any one. About 1910-15, municipal accounting research under the Metz Fund, Bureau of Municipal Research of the City of New York, produced the first organized materials that could be called a treatise in municipal accounting. Other treatments followed, such as Eggleston, Oakey, Cleveland, Bruere, and with the aid of the municipal leagues that were beginning to take an interest, there soon began a very serious development of the specialized field of municipal accounting.
- DOI
- 10.2308/tar-7057706
- Volume
- 29
- Issue
- 4
- Pages
- 656-660
- Language
- en
- Sources
- openalex crossref