Research has shown that organizations historically have used accounting and financial reporting to gain needed legitimacy for their actions and existence. In the case of non-profit organizations, this legitimacy is critical for they often depend upon external contributions to survive. This article explores how the newly-formed Chicago-based philanthropic Northwestern Sanitary Commission used its financial reports to legitimize its operations as well as to respond to rumors concerning its stewardship of donated funds and supplies from 1861 to 1865 during the US Civil War. This exploration contributes to our understanding of the historical development of non-profit accounting.
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