102
Views
6
CrossRef citations to date
0
Altmetric
Original Article

Assessing Reforms of Government Accounting and Budgeting

&
Pages 14-34 | Published online: 08 Dec 2014

References

  • Anthony, R.N., & Govindarajan, V. (2004). Management control systems. 11th ed. New York: Irwin.
  • Anthony, R.N., & Young, D.W. (2003). Management control in nonprofit organizations. (7th ed.). New York: McGraw-Hill/Irwin.
  • Barker, R. (2004). Reporting financial performance. Accounting Horizons, 18(2), 157-172.
  • Behn, R.D. (2002). The psychological barriers to performance management: Or why isn't everyone jumping on the performance-management bandwagon? Public Performance & Management Review, 26(1), 5-25.
  • Behn, R.D. (2003). Why measure performance? Different purposes require different measures. Public Administration Review, 63(5), 586-606.
  • Burke, B.F. (2004, October). State-ordered benchmarking: A comparison of voluntary and mandated performance measurement in Ontario. Paper presented at the Association for Budgeting and Financial Management Conference, Chicago.
  • Cheng, R.H. (1994). A politico-economic model of governmental accounting choice. In J.L. Chan (Ed.), Research in governmental and nonprofit accounting (Vol. 8, pp. 39-68). Greenwich, CT: JAI Press.
  • Coplin, W.D., & Dwyer, C. (2000). Does your government measure up? Syracuse, NY, Community Benchmarks Program, Syracuse University.
  • Downs, A. (1957). An economic theory of democracy. New York: Harper.
  • Elias, S., & Dees, J.G. (1997). The normative foundations of business. Case no. 9-897-012. Boston: Harvard Business School.
  • Evans, J.H., & Patton, J.M. (1987). Signaling and monitoring in public-sector accounting. Journal of Accounting Research, 25(suppl.), 130-158.
  • Fountain, J.R., Patton, T.K., & Steinberg, H.I. (2004). Improving performance reporting for government: New guidance and resources. Journal of Government Management, 53(1), 60-66.
  • Gore, A.K. (2004). The effects of GAAP regulations and bond market interaction on local government disclosure. Journal of Accounting and Public Policy, 23(1), 23-52.
  • Gore, A.K., Sachs, K., & Trzcinka, C. (2004). Financial disclosure and bond insurance. Journal of Law and Economics, 47(1), 275-306.
  • Governmental Accounting Standards Board. (1994). Service efforts and accomplishments reporting. Concepts statement no. 2. Norwalk, CT.
  • Governmental Accounting Standards Board. (1999). Basic financial statements—and management's discussion and analysis. Statement no. 34. Norwalk, CT.
  • Governmental Accounting Standards Board. (2003). Reporting performance information: Suggested criteria for effective communication. Norwalk, CT.
  • Government Finance Officers Association. (2005). Recommended budget practice on the establishment of strategic plans. Washington, DC. Available at www.gfoa.org/services/rp/documents/StrategicPlanningRPOrlando.pdf
  • Harris, J. (1995). Service efforts and accomplishments standards: Fundamental questions of an emerging concept. Public Budgeting & Finance, 15(4), 18-37.
  • Hatry, H.P. (1999). Performance measurement. Washington, DC: Urban Institute Press.
  • Hood, C. (1995). The "new public management" in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2/3), 93-109.
  • Horn, M.J. (1995). The political economy of public administration: Institutional choice in the public sector. New York: Cambridge University Press.
  • Ijiri, Y. (1975). Theory of accounting measurement. Studies in accounting research no. 14, Sarasota, FL: American Accounting Association.
  • Ingraham, P.W., Joyce, P.G., & Donahue, A.K. (2003). Government performance: Why management matters. Baltimore: Johns Hopkins University Press.
  • International City/County Management Association. (2001). What works: Management applications of performance measurement in local government. Washington, DC.
  • International City/County Management Association. (2002). What works: 2002 case studies: Management applications of performance measurement in local government. Washington, DC.
  • Jones, L.R. (1993). Counterpoint essay: Nine reasons why the CFO Act may not achieve its objectives. Public Budgeting & Finance, 13(1), 87-94.
  • Jones, L.R., & McCaffrey, J.L. (1997). Implementing the Chief Financial Officers Act and the Government Performance and Results Act in the federal government. Public Budgeting & Finance, 17(1), 35-55.
  • Kaplan, R.S., & Norton, D.P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1), 75-85.
  • Kelly, J.M., & Rivenbark, W.C. (2003). Performance budgeting for state and local government. Armonk, NY: M.E. Sharpe.
  • Key, V.O., Jr. (1940). The lack of a budgetary theory. American Political Science Review, 34, 11-37.
  • Luder, K. (1992). A contingency model of governmental accounting innovations in the political-administrative environment. In J.L. Chan (Ed.), Research in governmental and nonprofit accounting (Vol. 7, pp. 99-127). Greenwich, CT: JAI Press.
  • Martin, B.H., Wholey, J.S., & Meyers, R.T. (1995). The new equation at OMB: M + B = RMO. Public Budgeting and Finance, 15(4), 86-96.
  • Melkers, J., & Willoughby, K. (1998). The state of the states: Performance-based budgeting requirements in 47 out of 50. Public Administration Review, 58(1), 66-73.
  • Melkers, J., & Willoughby, K. (2004). Staying the course: The use of performance measurement in state governments. Washington, DC: IBM Endowment for the Business of Government.
  • Miller, G.J., Hildreth, W.B., & Rabin, J. (2001). Performance-based budgeting. Boulder, CO: Westview Press.
  • Morley, E., Bryant, S.P., & Hatry, H.P. (2001). Comparative performance measurement. Washington, DC: Urban Institute Press.
  • Olson, O., Guthrie, J., & Humphrey, C. (1998). Global warning: Debating international developments in new public financial management. Oslo: Cappelen Akademisk Forlag.
  • Osborne, D., & Gaebler, T. (1992). Reinventing government. Reading, MA: Addison-Wesley.
  • Ostrom, E., & Ostrom, V. (2004). The quest for meaning in public choice. American Journal of Economics and Sociology, 63(1), 105-147.
  • Ridley, C.E., & Simon, H.A. (1938). Measuring municipal activities: A survey of suggested criteria and reporting forms for appraising administration. Chicago: International City Managers Association.
  • Rivenbark, W.C., & Kelly, J.M. (2004). Performance budgeting in federal, state and local government. Journal of Government Financial Management, 53(2), 50-58.
  • Rogers, E.M. (1995) Diffusion of innovations. New York: Free Press.
  • Simons, R. (2000). Performance measurement and control systems for implementing strategy: Text and cases. Upper Saddle River, NJ: Prentice Hall.
  • Smith, K.A. (2004). Voluntarily reporting performance measures to the public: A test of accounting reports from U.S. cities. International Public Management Journal, 7(1), 19-48.
  • Smith, K.A., & Schiffel, O. (2005, May). Newspaper reporting of state performance grades. Working paper presented at the Comparative International Government Accounting Research (CIGAR) Conference, Poitiers, France.
  • Smith, K.A., & Schiffel, O. (2006). The intersection of accounting and performance measurement. In H. Frank (Ed.), Handbook of public financial management. Boca Raton, FL: Taylor & Francis.
  • Snell, R.K., & Grooters, J. (2000). Governing for results: Legislation in the states. Denver: National Conference of State Legislators.
  • Swoboda, D.P. (1995). Accuracy and accountability in reporting local government budget activities: Evidence from the newsroom and from newsmakers. Public Budgeting and Finance, 15(3), 74-90.
  • Walters, J. (1994). How to tame the press. Governing, 7(4), 30-35.
  • Walters, J. (1998). Measuring up. Washington, DC: Governing Books.
  • Wang, X.H. (2002). Assessing performance measurement impact: A study of U.S. local governments. Public Performance and Management Review, 26(1), 26-43.
  • Wye, C. (2004). Performance management for political executives: A "start where you are, use what you have" guide. Washington, DC: IBM Endowment for the Business of Government.
  • Zimmerman, J.L. (1977). The municipal accounting maze: An analysis of political incentives. Journal of Accounting Research, 15(Suppl.), 107-144.
  • Zimmerman, J.L. (2003). Accounting for decision-making and control. 4th ed. New York: McGraw-Hill Irwin.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.