New York's Management Plan and Reporting System
A Descriptive Analysis
Bibliographic Data
| ID | 6364613 |
|---|---|
| Authors | Joseph P Viteritti (corresponding author) |
| Year | 1978 |
| Volume | 38 |
| Issue | 4 |
| Pages | 376-376 |
| Publication date | 1978-07-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Public Administration Review (JOURNAL) |
| Journal identifiers | ISSN: 0033-3352 • E-ISSN: 1540-6210 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.2307/975823 |
| OpenAlex | W2334262555 |
| Language | EN |
| Citations received | 3 |
the separate fund basis which is now widely employed. In addition, it has been urged that accrual accounting be the basis to show, for example, the extent of unfunded liabilities coming due at some future date. Both recommendations tie in well with a performance report since changes in performance, pro and con, can be properly and sensibly interpreted only by knowing what we are deferring or foregoing in the way of current services. Unfunded liabilities-such as deferred maintenance-are not really savings but are bills that will come due in short order to future taxpayers. Investors and residents should know the extent to which this deferral is occurring and what ultimately may be expected in performance degradation as a result. Industries, investors, and prospective residents often harbor doomsday thoughts about many local governments while those same governments are really making significant progress in straightening out their affairs. An annual report by a local government could serve to speak in nonemotional terms to a wide constituency about real possibilities for improvement. The report cannot and should not be solely a public relations document. But, it can serve as an honest vehicle to say what conditions are, where emphasis will be placed, and what improvements can be expected. Investors and taxpayers then can make their choices accordingly. In so doing, local responsiveness and accountability can be expected to improve considerably
Archaeology · Business · Descriptive research · Descriptive statistics · Plan (archaeology · Social science · Sociology · Statistics · Accounting and Organizational Management · History
| Citations per year | 0.07 |
|---|---|
| Citation span | 1980 - 2010 (31) |
| Highly cited | No |