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
1. Introduction 2. Structure of Local Authorities 3. Regulatory Framework 4. Record Keeping in Municipal Corporations 5. Framework of Accounts 6. Capital Accounting: Theory and Practice 7. Muncipal Audit – A Professional Power Struggle 8. Nature of the Municipal Audit – Issues 9. Companies and Corporations – Comparative Developments 10. Concluding Comments. References. Index.
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