Not-For-Profit Accounting and Auditing in the Early Eighteenth Century: Some Archival Evidence.
利用18世纪英国福音传播会的原始档案，考察非营利组织的会计与审计发展，发现其审计源于商业实践，管理会计因内部规划和控制需求而出现。
Abstract Developments of accounting concepts and procedures in governmental, religious, and eleemosynary organizations have received scant attention in the literature. This study examines an extensive store of primary documents that chronicle the early development of the United Society for the Propagation of the Gospel in eighteenth century England. It concludes that the immediate impetus for auditing in the Society came from business practices rather than from government and that rudimentary managerial accounting procedures emerged in the Society as a result of internal needs for planning and control in much the same way they were emerging in businesses of the period.