The Search for Order in Municipal Administration: Herman A. Metz and the New York City Experience, 1898–1909

Abstract

This paper examines the administrative and accounting reforms coordinated by Herman A. Metz around the turn of the 20th century in New York City. Reform efforts were motivated by deficiencies in administering New York City's finances, including a lack of internal control over monetary resources and operational activities, and opaque financial reports. The activities of Comptroller Metz, who collaborated with institutions such as the New York Bureau of Municipal Research, were paramount in initiating and implementing the administrative and accounting reforms in the city, which contributed to reform efforts across the country. Metz promoted the adoption of functional cost classifications for city departments, developed flowcharts for improved transaction processing, strengthened internal controls, and published the 1909 Manual of Accounting and Business Procedure of the City of New York, which laid the groundwork for transparent financial reports capable of providing vital information about the city's activities and subsidiary units. JEL Classifications: H72, M41, N91. Data Availability: Data are available from the public sources cited in the text.

Combining war damages accounting and accounting for the natural world with social-organisational repercussions

“…In the current case, accounting allows us to clarify the reasons for behaviours, attitudes, riots and rallies that influenced reform initiatives (Acikgoz et al, 2022; Baker and Quéré, 2014; Carnegie et al, 2020; Doron, 2016; Fowler and Keeper, 2016; Radcliffe et al, 2017). Reconstituent: The knowledge that accounting systems create may influence government actions and the resulting changes in context (Chandler, 2004; McDonough et al, 2020). The result of the 1950 agrarian reform was an increase in social welfare not only at the local level but also at the national level. Considering the main theme of the research, accounting (in the dual role of war damages accounting and agricultural cost accounting) is a great trigger influencing and directing lines of action in political decision-making and governance (agrarian reform is the output of this process facilitated by accounting), not only strategically oriented in terms of business view (resulting in improved farm management conditions), but socially driven (driven by the dramatic conditions of hemp farmers) and for this reason institutionalised and quite endemic in human lives.…”

“…3. Reconstituent: The knowledge that accounting systems create may influence government actions and the resulting changes in context (Chandler, 2004;McDonough et al, 2020). The result of the 1950 agrarian reform was an increase in social welfare not only at the local level but also at the national level.…”

Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development

“…These findings also affected the writing of accounting history. Some scholars focused on the role of accounting information in building and coordinating the activities for both large-scale business and government entities (Chandar and Miranti, 2012; Churella, 2013; Gourvish, 1972; Johnson, 1973; Johnson and Kaplan, 1987; Levenstein, 1998; McDonough et al, 2020; Quattrone and Hopper, 2001; Skowronek, 1982; Yates, 1989). Others have concentrated on the rise of accounting professionalization including the growth of practice units and representative associations (Abbott, 1988; Allen and McDermott, 1993; Baskerville et al, 2014; Carnegie et al, 2003; Chandar et al, 2014; Chua and Poullaos, 1993; Edwards and Walker, 2007, 2010; Lee, 2006; Loeb and Miranti, 2004; Miranti, 1990; Poullaos, 1993; Previts and Merino, 1998; Shackleton, 1995; Verhoef, 2013).…”