Title: Research and trends in governmetal accounting and reporting
Abstract:Abstract Budgeting is a form of financial reporting using accounting information. This paper reviews current research and trends in governmental accounting and reporting for state and local government...Abstract Budgeting is a form of financial reporting using accounting information. This paper reviews current research and trends in governmental accounting and reporting for state and local governments in the United States. In the first section, the contributions of the Governmental Accounting Standards Board are reviewed, including the conceptual framework now guiding the evolution of accounting standards. Also reviewed are developments that are expected to have a significant impact on budgeting in the future, including service efforts and accomplishments reporting, financial condition, and budget reporting. The second section reviews accounting research in four distinct areas: capital markets; financial reporting; behavioral experiments; and, public choice. The future of governmental accounting and reporting will reflect changes in the standards of practice and the use of theory to direct research.Read More
Publication Year: 1992
Publication Date: 1992-01-01
Language: en
Type: article
Indexed In: ['crossref']
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Cited By Count: 4
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