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The significance of a 'correct and uniform system of accounts' to the administration of the Poor Law Amendment Act, 1834
2011
Accounting History Review
Accounting under the new Poor Law represents a significant landmark in the history of government accounting that has hitherto attracted little attention or comment. Charge and discharge accounting is rooted in feudal relationships and persisted well into the nineteenth century in the parishes and municipal corporations of England and Wales, especially in rural areas. In contrast, double-entry bookkeeping (DEB) in central government accounting, became a signature of the modern bureaucratic
doi:10.1080/21552851.2011.581837
fatcat:spesfhwgsbhezhzda4rnqfkwi4