Government/Business Synergy: Early American Innovations in Budgeting and Cost Accounting

Marquette, R. Penny; Fleischman, Richard K.

doi:10.2308/0148-4184.19.2.123

Cited by 10 publications

(8 citation statements)

References 8 publications

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“…Therefore, this author briefly discussed the highlights of the evolution of budgetary accounting since the second half of nineteenth century providing, as an example, New York's municipal accounting system. Fleischman and Marquette (1987) and Marquette and Fleischman (1992) focused their analysis in the areas of budgeting and cost accounting in US municipalities across a period of 30 years, from 1890 to 1920. Fleischman and Marquette (1987) explored Ohio municipalities, since Ohio was the first state to require uniform municipal accounting and one of the first to inaugurate budgeting.…”

Section: The Adoption Use and Institutionalization Of Accounting And Financial Practices In Lgmentioning

confidence: 99%

“…Within the same temporal frame and theme, Marquette and Fleischman (1992) explored the interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. According to the authors, budgeting methods were initially developed by municipal reformers of the "Progressive Era" and were subsequently adapted by business for planning and control purposes.…”

Section: The Adoption Use and Institutionalization Of Accounting And Financial Practices In Lgmentioning

confidence: 99%

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Accounting and accountability in local government: Contributions from accounting history research

Sargiacomo

Gomes

2011

Accounting History

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This work provides an analysis of published historical research on accounting and accountability in local government (LG) and in public organizations that have links to LG. Within this context, the study identifies the main themes and trends in this historical research, the extent of adoption of particular theoretical perspectives, the nature of sources examined, the periods of time investigated, and the main contributions of published research on accounting’s past within LG settings. By so doing, this article highlights possible future research topics and makes a call for rigorous and robust research on the development of systems of accounting and accountability in LG around the globe. Such research will recognize that accounting, besides being perceived as a technical practice, is also a social practice, with implications for organizational and social functioning.

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Section: The Adoption Use and Institutionalization Of Accounting And Financial Practices In Lgmentioning

confidence: 99%

Section: The Adoption Use and Institutionalization Of Accounting And Financial Practices In Lgmentioning

confidence: 99%

Accounting and accountability in local government: Contributions from accounting history research

Sargiacomo

Gomes

2011

Accounting History

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“…No obstante, hubo que esperar a la década de los años 20, para que los sistemas presupuestarios se convirtieran en una práctica habitual de las instituciones empresariales americanas (Marquette y Fleischman, 1992). Según Fleischman y Tyson (2007), existe una amplia evidencia científica (ej.…”

Section: ____________________________________________________________unclassified

“…Buena prueba de ello es que, por una parte, la bibliografía especializada en sistemas presupuestarios, entre los años 1923 y 1927, desplazó la temática sobre presupuestos gubernamentales a favor de los presupuestos corporativos. Según indican Marquette y Fleischman (1992), el número de artículos publicados sobre presupuestos gubernamentales descendió de 100 en 1920, a 50 entre 1921 y 1922, mientras que los relativos a presupuestos corporativos aumentaron de 12 a 140 en los mismos años. En el periodo comprendido entre 1923 y 1927 el cambio fue incluso más dramático.…”

Section: ____________________________________________________________unclassified

Itinerario histórico y situación actual de la disciplina presupuestaria empresarial

Fernández

Rivero

2011

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El estudio de anales y crónicas literarias, así como la observación diacrónica de la ciencia contable a partir de la literatura especializada, nos ha permitido modelar y a su vez exponer, tanto una aproximación científica de los orígenes de la disciplina presupuestaria, como un reflejo de su trayectoria histórica y de su situación vigente.En este artículo exponemos un extenso conjunto de referencias de orden historiográfico que representan el itinerario seguido hasta nuestros días por esta disciplina de la ciencia contable. Su análisis ha puesto de manifiesto que a lo largo de la historia se han sucedido constantes transformaciones de las técnicas y de los procedimientos presupuestarios utilizados en el mundo de los negocios; y que el actual escenario empresarial presenta una incuestionable tendencia evolutiva hacia la configuración de un nuevo marco presupuestario, más adaptativo, flexible y descentralizado, en el que las aptitudes directivas constituyen el eje central sobre el que gira el éxito de los negocios. ABSTRACTThe study of literary annals and chronicles, as well as diachronic observation of accounting science from the literature, has allowed us to model and in turn expose both a scientific approach to the origins of budgetary discipline, as a faithful reflection of its historical and its current situation.In this paper, we show an extensive set of historiographical references that represent, in a reliable way, the itinerary continued to this day for this accounting discipline. Their analysis has shown that throughout history there have been constant changes both tools and budgetary procedures used in the firms; and that the current business context shows an unquestionable evolutionary trend towards the configuration of a new budget framework, more adaptive, flexible and decentralized, in which leadership skills are the backbone on which the success of the business is built. PALABRAS CLAVE:Contabilidad de costes, evolución histórica de los presupuestos, actualidad presupuestaria.

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“…The general, unproblematic aspect of the belief in modern bookkeeping found its expression in the almost complete disregard of this aspect in the contemporary and later histories of the movement. The lack of historical appreciation of the role of accounting and accountants has been recently commented upon (Covaleski & Dirsmith, 1995;Fleischman & Marquette, 1986Marquette & Fleischman, 1992). In addition, one may infer this general acceptance of the applicability of the introduction of modern accounting practices into government from the almost complete absence of criticisms directed towards these practical reforms, even by the most strident critics of the reform movements.…”

Section: B Be Et Tt Te Er R G Go Ov Ve Er Rn Nm Me En Nt T T Th Hr Romentioning

confidence: 99%

Efficient accounting systems: justifying US accounting practice in an unregulated commercial environment

McMillan

1998

Accounting History

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A Ab bs st tr ra ac ct t This paper presents the contextual social discourse in which US accounting practices emerged within an unregulated commercial environment in the last two decades of the nineteenth century. This is shown to be in stark contrast to the emerging British accounting profession, which was influenced significantly by developments of governmental regulation of commerce, through bankruptcy laws and specific requirements for annual audits. In the US, appeals for professional expertise relied mainly on the promotion of the accountant's skill in designing and monitoring efficient accounting systems for the economic and moral well-being of society. The profession developed these practices without the aid of specific legal sanctions. The profession appealed through the marketplace for their skills to be used, because they would provide economic and moral benefits. It is shown that reform elements in US society used these widely accepted practices of the efficient accounting system to reform government, most explicitly and publicly in the reforms of the US Treasury Department by the Dockery Commission in 1895.K Ke ey yw wo or rd ds s: : Accounting systems; governmental reform; Dockery Commission.1 11 15 5

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Government/Business Synergy: Early American Innovations in Budgeting and Cost Accounting

Cited by 10 publications

References 8 publications

Accounting and accountability in local government: Contributions from accounting history research

Accounting and accountability in local government: Contributions from accounting history research

Itinerario histórico y situación actual de la disciplina presupuestaria empresarial

Efficient accounting systems: justifying US accounting practice in an unregulated commercial environment

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