Public Administrators’ Understanding of External Financial Reporting: It Begins with Curriculum

References

• American Institute of Certified Public Accountants (AICPA). (2002). Dating of the independent auditor’s report (AU Section 530). New York, NY: AICPA.
   Google Scholar
• Association of Government Accountants (AGA). (n.d.). Content guidelines for the citizen-centric report. Washington, DC: AGA.
   Google Scholar
• Callahan, C. M., & Waymire, T. R. (2014). The GASB 34 impact of budget-to-actual variances on bond ratings: Evidence from U. S. cities. Working paper.
   Google Scholar
• Cleary, R. E. (1990). What do public administration masters programs look like? Do they do what is needed? Public Administration Review, 50(6), 663–673.
   Web of Science ®Google Scholar
• Ellwood, J. W. (2008). Challenges to public policy and public management education. Journal of Policy Analysis and Management, 27(1), 172–187.
   Web of Science ®Google Scholar
• Finkler, S. A. (2005). Financial management for public, health, and not-for-profit organizations (2nd ed.). Upper Saddle River, NJ: Prentice Education.
   Google Scholar
• Frank, H. A. (1992). Public financial management in the 1990s: New directions for research and pedagogy. The American Review of Public Administration, 22(3), 189–205.
   Google Scholar
• Governing. (2014). Finance 101 Special Series. Washington, DC: Governing.
   Google Scholar
• Government Accountability Office (GAO). (2011). Government auditing standards. Washington, DC: GAO.
   Google Scholar
• Governmental Accounting Standards Board (GASB). (1999). Basic financial statements—and management’s discussion and analysis—for state and local governments. Statement 34. Norwalk, CT: GASB.
   Google Scholar
• Governmental Accounting Standards Board (GASB). (2009). Fund balance reporting and governmental fund type definitions. Statement 54. Norwalk, CT: GASB.
   Google Scholar
• Governmental Accounting Standards Board (GASB). (2011). Financial reporting of deferred outflows of resources, deferred inflows of resources, and net position. Statement 63. Norwalk, CT: GASB.
   Google Scholar
• Grizzle, G. A. (1985). Essential skills for financial management: Are MPA students acquiring the necessary competencies? Public Administration Review, 45(6), 840–844.
   Web of Science ®Google Scholar
• Hetherington, M. J. (2006). Why trust matters: Declining political trust and the demise of American liberalism. Princeton, NJ: Princeton University Press.
   Google Scholar
• Kattelus, S. C., Cheng, R. H., & Engstrom, J. H. (2005). The challenges of cross-disciplinary work: Accounting and financial reporting for governments and nonprofits. Journal of Public Budgeting, Accounting & Financial Management, 17(2), 152–165.
   Google Scholar
• Kloby, K. (2009). Less is more: Exploring citizen based financial reporting in local government. Journal of Public Budgeting, Accounting & Financial Management, 21(3), 367–391.
   Google Scholar
• Lewis, G. B., & Cho, Y. J. (2011). The aging of the state government workforce: Trends and implications. American Review of Public Administration, 4(1), 48–60.
   Google Scholar
• Lewis, C. W., & Hildreth, W. B. (2011). Budgeting: Politics and power. New York: Oxford University Press.
   Google Scholar
• Mead, D. M. (2001). The new financial statements: Reconnecting with the basics of public financial management. Journal of Public Affairs Education, 7(2), 73–89.
   Google Scholar
• Miller, G. (2008). An Elected Official’s Guide: Government Finance. Chicago, IL: GFOA.
   Google Scholar
• Moody, M., & Marlowe, J. (2009). Recent iterations in the public financial management curriculum: Is what practitioners need being taught? Journal of Public Affairs Education, 15(1), 47–58.
   Google Scholar
• Municipal Securities Rulemaking Board (MSRB). (2013). Continuing disclosure report supplement: Timing of annual financial disclosures. Retrieved from http://www.msrb.org/msrb1/EMMA/pdfs/MSRBCD-Timing-of-Annual-Financial-Disclosures.pdf
   Google Scholar
• National Association of Schools of Public Affairs and Administration (NASPAA). (1992). Urban management education guidelines: Developed by ICMA/NASPAA Task Force on Local Government Management Education. Retrieved from http://www.naspaa.org/principals/resources/urban.asp
   Google Scholar
• National Association of Schools of Public Affairs and Administration (NASPAA). (2009). NASPAA standards, 2009: Defining quality in public affairs education. Retrieved from https://naspaaaccreditation.files.wordpress.com/2015/02/naspaa-accreditation-standards.pdf.
   Google Scholar
• Orren, G. (1997). Fall from grace: The public’s loss of faith in government. In J. Nye, Jr., P. Zelikow, & D. King (Eds.), Why people don’t trust government. Cambridge, MA: Harvard University Press.
   Google Scholar
• Peddle, M., & Thurmaier, K. (2011). Reformulating and refocusing a fiscal administration curriculum. Journal of Public Affairs Education, 17(4), 523–542.
   Google Scholar
• Purtell, R., & Fossett, J. (2010). Beyond budgeting: Public-service financial education in the 21st century. Journal of Public Affairs Education, 16(1), 95–110.
   Google Scholar
• Romzek, B. S., & Dubnick, M. J. (1987). Accountability in the public sector: Lessons from the Challenger tragedy. Public Administration Review, 47(3), 227–238.
   Web of Science ®Google Scholar
• Sohl, S., Peddle, M. T., Thurmaier, K., Wood, C. H., & Kuhn, G. (2009). Measuring the financial position of municipalities: Numbers do not speak for themselves. Public Budgeting & Finance, 29(3), 74–96.
   Google Scholar
• Wang, X., Dennis, L., & Tu, Y. S. (2007). Measuring financial condition: A study of U. S. states. Public Budgeting and Finance, 27(2), 1–21.
   Google Scholar
• Welch, E. W., Hinnant, C. C., & Moon, M. J. (2005). Linking citizen satisfaction with e-government and trust in government. Journal of Public Administration Research and Theory, 15(3), 371–392.
   Web of Science ®Google Scholar
• Williamson, A. L., Burke, B. F., & Beinecke, R. H. (2011). Public service and social responsibility: A role for public affairs in undergraduate business education. Journal of Public Affairs Education, 17(3), 367–384.
   Google Scholar
• Wolf, D. A., & Amirkhanyan, A. A. (2010). Demographic change and its public sector consequences. Public Administration Review, 70(Special Issue), S12–S23.
   Google Scholar
• Yusuf, J., & Jordan, M. M. (2012). Effective popular financial reports: The citizen perspective. Journal of Government Financial Management, 61(4), 44–49.
   Google Scholar