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The Discourse of Governmental Accounting and Auditing
Public Budgeting & Finance, 2005An overview is presented of the discourse during the past 25 years about governmental accounting and auditing. To discuss the nature of discourse, 975 abstracts were reviewed from applied and scholarly publications. To gain insight into the discourse, these abstracts are classified in various ways.
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Fundamentals of Governmental Accounting (Book).
The Accounting Review, 1951Reviews the book "Fundamentals of Governmental Accounting," 2nd ed., by Lloyd Morey and Robert P.Hackett.
Arthur M. Cannon, Arthur N. Lorig
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ACCOUNTABILITY AND GOVERNMENTAL FINANCIAL REPORTING
Financial Accountability and Management, 1992Accountability is the cornerstone of Governmental Generally Accepted Accounting Principles (GGAAP) in the United States according to the Governmental Accounting Standards Board (GASB). This paper analyzes the implications of alternative definitions of the concept of accountability for GGAAP and for GASB.
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Innovations in Governmental Accounting Systems
2002In the last years a number Belgian public sector organisations have been reformed from cameralistic/cash accounting towards business-like accrual accounting. Recently, the Belgian legislator prepared the accounting reform of provincial governments (1999, 2000) starting as of 1st January 2002.
J. R. Christiaens, C. Vanhee
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Introduction to Governmental Accounting (Book).
The Accounting Review, 1936Reviews the book "Introduction to Governmental Accounting," 2nd ed., by Lloyd Morey.
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Governmental Accounting in Colonial Massachusetts.
The Accounting Review, 1979Abstract ABSTRACT: This paper traces advances in the art of governmental accounting in Massachusetts to approximately 1800. The material studied as a basis for the paper was drawn, for the most part, from original source documents in the Massachusetts Archives, supplemented by readings from Boston town records.
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PRACTICAL PROBLEMS IN GOVERNMENTAL ACCOUNTING.
The Accounting Review, 1939Abstract One of the important practical problems in governmental accounting is the preparation of reports the essentials of which can be understood by the reasonable informed portion of the public. There are two methods of approach to the problem of increasing the public's understanding of financial reports.
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SUGGESTED IMPROVEMENTS IN GOVERNMENTAL ACCOUNTING.
The Accounting Review, 1963Abstract The article presents suggestions by the author for improvements in governmental accounting. The author suggests that the accounting staff should be alert to possible savings in costs and improvements in its accounting and reporting, it should even be ready to eliminate procedures if the resulting information is not worth the ...
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