Publication Date
1987
Abstract
This article chronicles and compares the attempts made over the years by Voluntary Health and Welfare Organizations (VHWO), accountants and accounting bodies to determine VHWO accounting principles. Also discussed are the events that led to the recognition of the need for generally accepted accounting principles for VHWOs. The article highlights the need for more attention to VHWO accounting by accountants and accounting researchers and provides a foundation for understanding VHWO accounting in the past.
Recommended Citation
Seville, Mary Alice
(1987)
"Evolution of voluntary health and welfare organization accounting: 1910-1985,"
Accounting Historians Journal: Vol. 14
:
Iss.
1
, Article 5.
Available at:
https://egrove.olemiss.edu/aah_journal/vol14/iss1/5