Cost-benefit analysis in correspondence related to building the Rideau Canal

Cost-benefit analysis (CBA) in correspondence related to the Rideau Canal revealed distinct patterns of use, shifting from predominantly rhetorical purposes before construction to technical decision-making during and after. The study analyzed government-military communications, showing that CBA served multiple roles—rhetorical persuasion, technical evaluation, and progress reporting—while also identifying gaps in communication channels. This analysis provides insight into how financial assessments influenced the canal's development and governance.

Bujaki, M. L. (2010). Cost-benefit analysis in correspondence related to building the Rideau Canal. Accounting History, 15(2), 229–251. https://doi.org/10.1177/1032373210352373