TY - JOUR
T1 - The search for order in municipal administration
T2 - Herman A. Metz and the New York City experience, 1898– 1909
AU - McDonough, Ryan P.
AU - Miranti, Paul J.
AU - Schoderbek, Michael P.
N1 - Publisher Copyright: © 2020, American Accounting Association. All rights reserved.
PY - 2020
Y1 - 2020
N2 - 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.
AB - 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.
KW - Accounting and control
KW - Administrative reform
KW - Budgeting
KW - City of New York
KW - Comptroller Herman A. Metz
KW - Municipal accounting
UR - http://www.scopus.com/inward/record.url?scp=85087378309&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=85087378309&partnerID=8YFLogxK
U2 - 10.2308/aahj-18-019
DO - 10.2308/aahj-18-019
M3 - Article
SN - 0148-4184
VL - 47
SP - 55
EP - 74
JO - Accounting Historians Journal
JF - Accounting Historians Journal
IS - 1
ER -