This paper briefly discusses the highlights of the evolution of budgetary accounting from approximately 1870. No attempt was made to deal with the evolution of budgetary accounting prior to this period.
Potts (1932-), James Harrel
"Evolution of budgetary accounting theory and practice in municipal accounting from 1870,"
Accounting Historians Journal: Vol. 4
, Article 13.
Available at: https://egrove.olemiss.edu/aah_journal/vol4/iss1/13