Accounting change in municipal corporations, 1835 to 1935
This monograph together with its associated publications is concerned with attempting to identify why municipal corporations developed the accounting methods that they used over the period under review. It questions the statement by Jones (1992, 42) that local authorities in general adopted the accounting techniques that they did because of statutory obligations by an examination of the causes of accounting change in municipal corporations. These authorities are seen by this paper and its associated published works as the drivers of accounting change for the system of local government financial reporting. The analysis underpinning this conclusion is done within the context of a model based on the concept of 'actives' and 'passives' in the process of accounting change. The 'actives' represents the driving force behind innovations in accounting practice while the 'passives' are the outcomes of the pressures for change. The 'actives' are sub-divided into motivators, facilitators and catalysts for change. Following an initial introduction and the justification of the choice of municipal corporations as the driver of accounting change in the local government sector the text develops the model of 'actives' and 'passives'
Coombs, Hugh M.
History
Accounting change in municipal corporations, 1835 to 1935. This monograph together with its associated publications is concerned with attempting to identify why municipal corporations developed the accounting methods that they used over the period under review. It questions the statement by Jones (1992, 42) that local authorities in general adopted the accounting techniques that they did because of statutory obligations by an examination of the causes of accounting change in municipal corporations. These authorities are seen by this paper and its associated published works as the drivers of accounting change for the system of local government financial reporting. The analysis underpinning this conclusion is done within the context of a model based on the concept of 'actives' and 'passives' in the process of accounting change. The 'actives' represents the driving force behind innovations in accounting practice while the 'passives' are the outcomes of the pressures for change. The 'actives' are sub-divided into motivators, facilitators and catalysts for change. Following an initial introduction and the justification of the choice of municipal corporations as the driver of accounting change in the local government sector the text develops the model of 'actives' and 'passives'
accounting change municipal corporation monograph together associate publication concerned attempt_identify municipal corporation develop_account method_use period review question statement jones local_authority general adopt accounting technique statutory obligation examination cause account change municipal corporation authority see paper associate publish_work driver account change system local_government financial reporting analysis underpinning conclusion within_context model_base concept process accounting change represent drive_force behind innovation account practice outcome pressure change sub_divided catalyst change following initial introduction justification choice municipal corporation driver account change local_government sector text develop_model