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Citizen perceptions of general-purpose and special district governments

A comparative analysis

Bibliographic Data

ID20201218
AuthorsLarita J Killian (0000-0002-4143-621X, Indiana University – Purdue University Columbus), Kimdy Le (Indiana University – Purdue University Columbus)
Year2012
Volume24
Issue3
Pages397-428
Publication date2012-03-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-24-03-2012-b002
OpenAlexW2512852494
LanguageEN
Citations received6
References cited16

Special districts comprise over 40% of local governments, prompting debate on the merits of general versus special entities. Previous research focused on relative cost-efficiency and tended to ignore how special districts impact government accountability. This study fills a critical need by testing how type of government (general versus special) impacts citizen awareness of and familiarity with government, a precondition for accountability. Drawing from two theoretical perspectives (institutional reform and public choice), we used survey research to assess familiarity with the goals and performance and financial practices of local governments in Indiana. Our study participants were more aware of and familiar with general than special governments, which supports the institutional reform perspective more than public choice. We conclude that efforts to improve accountability should be expanded to include special districts

Accountability · Business · Economics · Local government · Perception · Political science · Public economics · Public relations · Electoral Systems and Political Participation · Local Government Finance and Decentralization · Psychology · Public Administration · Public Policy and Administration Research

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Unique citing works6
Citations per year6
Citation span2025 - 2026 (2)
Citation velocitycurrent
Highly citedNo
Citation typesNeutral: 6

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