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The aim is to trace the evolution of governmental accounting practices in Massachusetts up to 1800, focusing on double-entry systems.

Governmental Accounting in Colonial Massachusetts.

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Traces the development of double-entry accounting systems in Colonial Massachusetts, highlighting its early use in municipalities.

The aim is to trace the evolution of governmental accounting practices in Massachusetts up to 1800, focusing on double-entry systems.
Analysis of original source documents from the Massachusetts Archives
Review of Boston town records
Examination of historical texts like The Town Officer by Freeman (1791)
Identified the use of a double-entry appropriation system from 1754 to 1775.
Found that Boston adopted a double-entry system by the 1780s.
Noted that these systems advanced beyond contemporary European practices.

William C. Holmes (1979) studied this question.

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