These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.
Local government passed unscathed through the political and economic upheavals which followed the Great Depression. Contemporary commentators had every reason to look forward to continued growth and expansion in the role of local government, which was seen as the main vehicle for the social programmes of the comeing Welfare State. That optimism was misplaced. Many of the trends of the early twentieth century have been reveresed. From the vantage point of 1985, local government was in crisis so severe that its continued existence was called into question. In this unique book eleven authors explain what happened and how the local government system weakened. Political, financial, economic and legal issues are explored, as are factors such as housing, planning, and social welfare. This book was first published in 1985.
Ein europäisches Phänomen des langen 19. Jahrhunderts
Author: Tatjana Tönsmeyer
Publisher: Böhlau Verlag Köln Weimar
Die Entstehung des modernen Staates ist eng mit der Ausweitung der zentralen Staatsgewalt auf die lokale Ebene des Staatsgebietes verknüpft. Das Vorrücken des Staates in die Fläche war allerdings kein unaufhaltsamer Vormarsch der staatlichen Bürokratie, sondern ein diskontinuierlicher Prozess, der permanent neu ausgehandelt wurde. Vor diesem Hintergrund fragt der vorliegende Band nach den Akteuren des Staatsausbaus in der Provinz, er nimmt die unterschiedlichen Felder, auf denen das Vorrücken des Staates ausgehandelt wurde, in den Blick und steckt auch die Grenzen einer „Durchstaatlichung“ der Provinz ab. Der Staatsausbau wird dabei als ein gesamteuropäisches Phänomen verstanden. Deshalb nimmt der Band eine vergleichende Perspektive ein, die alle Regionen Europas berücksichtigt.
The period 1835-1935 saw the development of the structure of local government which remains broadly intact today and also the growth of modern financial reporting procedures. This book examines the accounting implications of these developments and places them within the social and organisational contexts in which the events took place. The research is based on the contents of government reports, contemporary literature dating from the mid 1870s and the archival records of five municipal corporations – Birmingham, Bradford, Bristol, Cardiff and Manchester.
The Max Planck Handbooks in European Public Law series describes and analyses the public law of the European legal space, an area that encompasses not only the law of the European Union but also the European Convention on Human Rights and, importantly, the domestic public laws of European states. Recognizing that the ongoing vertical and horizontal processes of European integration make legal comparison the task of our time for both scholars and practitioners, it aims to foster the development of a specifically European legal pluralism and to contribute to the legitimacy and efficiency of European public law. The first volume of the series begins this enterprise with an appraisal of the evolution of the state and its administration, with cross-cutting contributions and also specific country reports. While the former include, among others, treatises on historical antecedents of the concept of European public law, the development of the administrative state as such, the relationship between constitutional and administrative law, and legal conceptions of statehood, the latter focus on states and legal orders as diverse as, e.g., Spain and Hungary or Great Britain and Greece. With this, the book provides access to the systematic foundations, pivotal historic moments, and legal thought of states bound together not only by a common history but also by deep and entrenched normative ties; for the quality of the ius publicum europaeum can be no better than the common understanding European scholars and practitioners have of the law of other states. An understanding thus improved will enable them to operate with the shared skills, knowledge, and values that can bring to fruition the different processes of European integration.
This book contains a collection of papers dealing with a range of controversial issues which exercised the minds of local authority officials from 1884-1908. The 28 items reproduced cover a wide range of matters. They are presented chronologically because many of the papers deal with more than one topic but also because it provides a clearer guide to the development of views on numerous inter-related issues. These issues are still of interest and relevant today: most of the papers deal with the need to improve the level of accountability to local electors - something which has been the main thrust of UK government policy since 1979. Other papers focus on the need to address internal accounting problems, such as the need for improved costing procedures to measure the performance of different activities.
With the exception of the occasional local case study, music-hall history has until now been presented as the history of the London halls. This book attempts to redress the balance by setting music-hall history within a national perspective. Kift also sheds a new light on the roles of managements, performers and audiences. For example, the author confutes the commonly held assumption that most women in the halls were prostitutes and shows them to have been working women accompanied by workmates of both sexes or by their families. She argues that before the 1890s the halls catered predominantly to working-class and lower middle-class audiences of men and women of all ages and were instrumental in giving them a strong and self-confident identity. The hall's ability to sustain a distinct class-awareness was one of their greatest strengths - but this factor was also at the root of many of the controversies which surrounded them. These controversies are at the centre of the book and Kift treats them as test cases for social relations which provide fresh insights into nineteenth-century British society and politics.
"The most belated of nations," Theodore Roosevelt called his country during the workmen's compensation fight in 1907. Earlier reformers, progressives of his day, and later New Dealers lamented the nation's resistance to models abroad for correctives to the backwardness of American social politics. Atlantic Crossings is the first major account of the vibrant international network that they constructed--so often obscured by notions of American exceptionalism--and of its profound impact on the United States from the 1870s through 1945. On a narrative canvas that sweeps across Europe and the United States, Daniel Rodgers retells the story of the classic era of efforts to repair the damages of unbridled capitalism. He reveals the forgotten international roots of such innovations as city planning, rural cooperatives, modernist architecture for public housing, and social insurance, among other reforms. From small beginnings to reconstructions of the new great cities and rural life, and to the wide-ranging mechanics of social security for working people, Rodgers finds the interconnections, adaptations, exchanges, and even rivalries in the Atlantic region's social planning. He uncovers the immense diffusion of talent, ideas, and action that were breathtaking in their range and impact. The scope of Atlantic Crossings is vast and peopled with the reformers, university men and women, new experts, bureaucrats, politicians, and gifted amateurs. This long durée of contemporary social policy encompassed fierce debate, new conceptions of the role of the state, an acceptance of the importance of expertise in making government policy, and a recognition of a shared destiny in a newly created world.
Municipal Services and Employees in the Modern City considers the roles played by local institutions and particular processes that shaped the urban fabric. It rediscovers from models and maps the constituent dynamics of cities since the beginning of the nineteenth century, and demonstrates how patterns evolved in the way services and locations were organized; how urban transformation was underpinned by structural development, and how the municipal workforce became an integral part of the agencies of change. Municipal Services and Employees in the Modern City suggests that municipal experiences are central to the development of urban studies. Its focus of analysis ranges across Europe and the Americas from high-ranking bureaucrats to firefighters, engineers to accountants, and town clerks to public servants. Each essay provides detailed information on how change was formulated or resisted within the administrative apparatus, offering insight into a sector of the 'white-collar' class and the degree of commitment to public values often at times of social and political upheaval. They explore the course of relationships between local and central government, and the shifting bounds of municipal interventionism over a broad period; whilst incorporating a social history approach to interpret the day-to-day responsibilities and routine of administration.