What hath the gasb wrought? the utility of the new reporting model
A national survey of local government finance officers
Bibliographic Data
| ID | 20201591 |
|---|---|
| Authors | Howard A Frank (0009-0004-4498-3253, Florida International University), Gerasimos A Gianakis (Suffolk University) |
| Year | 2010 |
| Volume | 22 |
| Issue | 2 |
| Pages | 178-204 |
| Publication date | 2010-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-22-02-2010-b002 |
| OpenAlex | W2773135665 |
| Language | EN |
| Citations received | 3 |
| References cited | 25 |
Results 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 little to stimulate the development of operating cost data (such as activity-based costing) or performance measurement, and provides decision makers with little information to improve short- or long-term financial planning,. While younger respondents attach greater value-added to the New Reporting Model (NRM), overall support for the hybrid approach (traditional fund reporting plus entitywide full accrual reporting) is limited. Consistent with the "Theory of Planned Behavior" applied in prior accounting research; traditional sociological drivers (community size, form of government, and other demographic factors.) do not impact perceptions of the NRM. Findings also suggest "accrual anomie" due to lack of experience with this basis of accounting
Accounting information system · Accrual · Activity-based costing · Actuarial science · Anomie · Audit · Business · Financial accounting · Financial statement · Fund accounting · Governmental accounting · Local government · Perception · Political science · Statistics · Housing Market and Economics · Local Government Finance and Decentralization · Psychology · Public Administration · Public Policy and Administration Research · Accounting · Finance
The theory of planned behavior
Asset depletion on the balance sheet
Gasb statement 34 and the managerial accounting nexus
Will gasb 34 induce changes in local government forecasting practice? a preliminary investigation
Checks Unbalanced
E-Government as an Instrument of Fiscal Accountability and Responsiveness
Mass Political Attitudes and the Survey Response
| Unique citing works | 3 |
|---|---|
| Citations per year | 0,19 |
| Citation span | 2010 - 2018 (9) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 3 |