James O. McKinsey

The first book on the subject of budgeting, and the first textbook on managerial accounting, were both authored by James O. McKinsey, a professor at the University of Chicago. He was also one of the main contributors to the development of accounting education in the United States during the first third of the twentieth century. He became president of the American Association of University Instructors in Accounting, the predecessor of the American Accounting Association

Saga of a Freedom of Information Act search

Locating and gathering research materials may be the most difficult aspect of conducting historical accounting research studies. One must dig for archival materials in any fertile ground. An important source of data may often be overlooked by historical researchers due to the perceived difficulties of dealing with the bureaucracy of the federal government. The Freedom of Information Act (FOIA) provides a vital source of inquiry on many subject areas once the tricks of dealing with government agencies can be mastered