MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02144nam a22002537a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210407142829.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210407b ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
2155-2851 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Language of cataloging |
English |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 100 10 - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Care, Verna |
| Relator term |
author |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
The significance of a ‘correct and uniform system of accounts’ to the administration of the Poor Law Amendment Act, 1834 |
| Statement of responsibility, etc. |
created by Verna Care |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Oxfordshire |
| Name of producer, publisher, distributor, manufacturer |
Taylor and Francis |
| Date of production, publication, distribution, manufacture, or copyright notice |
2011 |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Accounting History Review |
| Volume/sequential designation |
Volume 21, number 2, |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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 organisation. This paper argues that these radical differences were nowhere more apparent than in the new administrative apparatus created by the 1834 Poor Law Amendment Act. Evidence is drawn from national and local archives to document the design of an elaborate accounting system through which the central agency of the Poor Law Commission operated. It was not only the design of the accounting system that was significant but also its implementation. The paper draws on archival material to demonstrate the role of change agents and mimetic processes in institutionalising the new accounting practice. It reveals that in the unions studied there was an impressive uniformity and conformity of local practice in deference to the statutory authority of the Poor Law Commission. |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Double-entry bookkeeping |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Bureaucracy |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Government accounting |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1080/21552851.2011.581837 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |