Journal of Public Budgeting, Accounting & Financial Management: Volume 22 Issue 2
Table of contents
Conceptualizing Financial Condition In Local Government
William C. Rivenbark, Dale J. Roenigk, Gregory S. AllisonWhile the passage of Statement No. 34 by the Governmental Accounting Standards Board (GASB, 1999) created a more robust financial reporting model, local officials continue to…
What hath the gasb wrought? the utility of the new reporting model: A national survey of local government finance officers
Howard A. Frank, Gerasimos A. GianakisResults from a national survey of local government finance directors suggest that five years after implementation, the post-Statement 34 accrual-based accounting model has done…
In The Shadow Of Corporate Scandal: The Use Of Audit Committees In U.S. Local Governments
David S. T. MatkinRecent financial scandals in the private sector have led to widespread speculation that public organizations may be susceptible to similar events of financial misconduct and…
The Adoption Of Gasb 34 In Small, Rural, Local Governments
Patricia A. PatrickIn June 1999, the Government Accounting Standards Board issued Government Accounting Standards Board Statement No. 34 - Basic Financial Statements and Management's Discussion and…
Accounting innovations: A contingent view on italian local governments
Eugenio Anessi-Pessina, Greta Nasi, Ileana SteccoliniAccounting innovations, and especially the introduction of accruals accounting, are often portrayed as fundamental aspects of publicsector reforms. An increasing body of…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi