Managerial accounting in an early 19th century German-American religious commune

Managerial accounting is a product of its environment. Consequently, different forms of societal organizations will have differnet levels of sophistication in their accounting systems. This is evidenced by the accounting system of the Harmonists, a communistic religious society on the Indiana fronti...

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Bibliographic Details
Published in:Accounting, organizations and society organizations and society, 1979, Vol.4 (4), p.297-304
Main Authors: Flesher, Tonya K., Flesher, Dale L.
Format: Article
Language:English
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Summary:Managerial accounting is a product of its environment. Consequently, different forms of societal organizations will have differnet levels of sophistication in their accounting systems. This is evidenced by the accounting system of the Harmonists, a communistic religious society on the Indiana frontier (1814–1824). Whereas most of American society consisted of individual merchants, craftsmen and farmers, the Harmonists had an integrated economy with everyone working for the common welfare. The Harmony conglomerate necessitated a system with greater sophistication than those in other parts of America.
ISSN:0361-3682
1873-6289
DOI:10.1016/0361-3682(79)90020-5