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این کتاب تلاشی است به قصد بازخوانی تجربه ایران پسامشروطه برای «اصلاح و انتظام مالیه عمومی» که بر تجربه «مورگان شوستر» و «آرتور میلسپو» تمرکز دارد؛ دو مستشار امریکایی که به یک هدف استخدام شدند. شوستر در سال 1290 به ایران آمد و تنها مجال آن را یافت که هشت ماه در ایران باشد. اما میلسپو دوبار به استخدام دولت ایران درآمد. بار نخست در سال 1301 به مدت حدود 4 سال و بار دوم اما در سال 1320 تا 1323 در ایران به سر برد. هم شوستر و هم میلسپو در هر دو سفر، خاطرات و تجربه خود را نگاشته و هر سه کتاب به فارسی ترجمه شدهاند. اما با وجود گذشت بیش از یک قرن از آمدن و رفتن شوستر، هنوز آن تجربه واکاوی نشده و به هیچ ترتیبی جای گلایه نیست که هنوز دو سفر و دو مأموریت میلسپو به ایران، نزد بسیاری از علاقهمندان تاریخ اقتصادی ایران و صاحبنظران بودجه، به شدت نادیده باقی مانده است.
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