Williard E. Stone PROFESSOR OF ACCOUNTING UNIVERSITY OF FLORIDA
MANAGERIAL ACCOUNTING ON THE U.S. 1758 Colonel Henry Bouquet, a
British officer, was second in command to Brigadier General John
Forbes in the 1758 campaign against the French in western
Pennsylvania. Colonel George Washington served under him as
commander of the Virginia companies which took part in the
Forbes expedition. Bouquet was an excellent organizer and played
a leading role in the Forbes expedition which captured Fort
Duquesne (later renamed Pittsburgh) from the French in 1758 and
constructed the Forbes Road from Philadelphia to Pittsburgh over
the Allegheny Mountains and secured it with frontier posts along
the line of communications. Although much of his work dealt with
military strategy an even greater portion concerned the
construction of the road and posts and the victualling of the
troops under his command. In meeting these demands Bouquet
displayed a knowledge of accounting and internal control. His
use of management accounting is