Visualizing the Rideau Canal through early budget estimates, 1823–1824

Early budget estimates for the Rideau Canal (1823–1824) reveal their dual role as both visual and rhetorical tools, offering new insights into 19th-century capital budgeting practices in North American canal construction. Samuel Clowes' estimates were designed not only to quantify costs but also to guide readers' visualization of the proposed waterway through structured layouts and descriptive commentary. The study demonstrates how these documents leveraged rationality and visual aids to persuade stakeholders, bridging accounting practices with historical engineering narratives.

Bujaki, M. L. (2014). Visualizing the Rideau Canal through early budget estimates, 1823–1824. Accounting History, 20(1), 43–62. https://doi.org/10.1177/1032373214556288