Although much of Colonel Henry Bouquet's work dealt with military strategy an even greater portion concerned the construction of the roads and posts and the victualling of the troops under his command. In meeting these demands Bouquet displayed a knowledge of accounting and internal control. His use of management accounting is well demonstrated by the cost studies which he had prepared.
Stone (1910-), Williard E.
"Managerial accounting on the U.S. 1758 frontier,"
Accounting Historians Journal: Vol. 4
, Article 15.
Available at: https://egrove.olemiss.edu/aah_journal/vol4/iss1/15