The relationship between government and the military is examined through the use of cost-benefit analysis (CBA) statements included in correspondence related to building the Rideau Canal. Discourse analysis is used to identify and evaluate CBA statements. CBA statements are used for rhetorical, technical and reporting purposes. Rhetorical uses of CBA predominate in the period leading up to the construction of the Rideau Canal. CBA as a tool for decision-making of a technical nature is common during the construction of the canal. CBA serves both rhetorical and technical purposes in progress reports. Patterns in the use of CBA in correspondence between government and military are also analysed and reveal a number of communication channels where communication using CBA statements between government and the military is either common or is lacking.

Additional Metadata
Keywords Canada, Cost-benefit analysis, Discourse, Rideau Canal
Persistent URL dx.doi.org/10.1177/1032373210352373
Journal Accounting History
Citation
Bujaki, M. (2010). Cost-benefit analysis in correspondence related to building the Rideau Canal. Accounting History, 15(2), 229–251. doi:10.1177/1032373210352373