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Publication Date

Spring 1990

Abstract

Locating and gathering research materials may be the most difficult aspect of conducting historical accounting research studies. One must dig for archival materials in any fertile ground. An important source of data may often be overlooked by historical researchers due to the perceived difficulties of dealing with the bureaucracy of the federal government. The Freedom of Information Act (FOIA) provides a vital source of inquiry on many subject areas once the tricks of dealing with government agencies can be mastered.

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