“…While canals are acknowledged to have served as an important impetus to settlement, local improvements and economic growth, manufacturing, reduced transportation costs, and trade (Arnold and McCartney, 2008; Bujaki, 2010; Kistler, 1980; Russ et al, 2006; Schultz and Hollister, 2014), within the accounting history literature there is a limited focus on canals (Arnold and McCartney, 2008; Schultz and Hollister, 2014). Researchers in this area have focused primarily on canals in the United Kingdom (Arnold and McCartney, 2008; Edwards, 1985; Forrester, 1980), United States (Kistler, 1980; Russ et al, 2006, 2009; Schultz and Hollister, 2014) or Canada (Bujaki, 2010, 2014; Bujaki and McConomy, 2022).…”