Alternative Reporting Models: Compliance and Liquidity v. Accrual and Consolidation

Suggested readings for chapter II of Financial Reporting in Government
By Dr. John Sacco , George Mason University
Revised Saturday, April 12, 1997

References

The controversy over which model to adopt (compliance and liquidity versus accrual and consolidation) has generated a considerable literature. Some of the main sources are listed below.
American Accounting Association. Committee on Accounting Practices of Not-For-Profit Organizations. 1971. Report of the Committee on Accounting Practices of Not-For-Profit Organizations[1966-70]. Supplement to The Accounting Review.
Chan, J. 1985. "The Birth of the Governmental Accounting Standards Board: How? Why? What Next? " in Research in Governmental and Non-Profit Accounting. vol. 1 JAI Press. pp. 3-32.
Chapman, R. and MacIness, D. 1906. Municipal Accounting and the Municipal Balance Sheet . Washington, D.C.: U.S. Census Bureau.
Chase, H. 1904. "A Brief History of the Movement Towards Uniform Municipal Reports and Accounting in the United States." The Accountant . Oct. 13th.
Drebin, A. 1979. "Governmental vs. Commercial Accounting: The Issues." Government Finance . November. 3-1 to 3-16.
Eggleston, D. 1914. Municipal Accounting . NY: The Ronald Press.
Giroux, G. and Shields, D. 1993. "Accounting Controls and Bureaucratic Strategies in Municipal Government." Journal of Accounting and Public Policy . v. 12. 239-262.
Gonzalez, R. and Mehay, S. 1985. "Bureaucracy and the Divisibility of Local Output." Public Choice . v. 45. 85-107.
Governmental Accounting Standards Board. 1985. Measurement Focus and Basis of Accounting--Governmental Funds . Stamford, CN
Governmental Accounting Standards Board. 1987. Conceptual Statement No. 1: Objectives of Financial Reporting . Stamford, CN.
Governmental Accounting Standards Board Organization. 1981. Report of the Governmental Accounting Standards Board Organization Committee . Exposure Draft. February.
Granof, M. 1979. "Governmental Standard Setting in Perspective." The Journal of Accountancy . March. 56-63.
Ives, M. 1992. "25 Years of State and Local Governmental Financial Reporting--An Accounting Standards Perspective." Governmental Accounting Journal . Fall. 1-5.
Johnson, G. and Langsam, S. 1991. "Historical Sources and Current Status of GAAP for State and Local Government." Government Accountants . Summer. 54-64
Matika, L. 1988. The Contributions of Frederick A. Cleveland to the Development of a System of Municipal Accounting in the Progressive Era . Ann Arbor: University of Michigan.
Morey, L. 1927. Introduction to Governmental Accounting . New York: John Wiley and Sons, Inc.
Morey, L. 1933. Municipal and Governmental Accounting. The Journal of Accountancy . November. 350-364.)
Municipal Finance Officers Association. 1980. Governmental Accounting, Auditing, and Financial Reporting . Chicago. 8-9
The National Committee on Municipal Accounting. 1936. Municipal Accounting Statements . Bulletin no. 6. Chicago.
New York Bureau of Municipal Research. 1913. Handbook of Municipal Accounting . NY: D. Appleton and Company.
Oakey, F. 1921. Principles of Governmental Accounting and Reporting . New York: D. Appleton and Company
Potts, J. 1977. An Analysis of the Evolution of Municipal Accounting to 1935 with Primary Emphasis on Developments in the United States . Ann Arbor: University of Michigan.
Potts, J. 1978. "Evolution of Municipal Accounting in the United States: 1900-1935." Business History Review . v. 52. Winter. 518- 536.
Taussig, R. 1963. "Governmental Accounting: Fund Flow or Service Cost?" The Accounting Review . July. 562-567
White, R. 1975. "Governmental Accounting: past, present and future." The Journal of Accountancy . March. 73-79.
Zimmerman, J. 1981. "The Municipal Accounting Maze: An Analysis of Political Incentives." Journal of Accounting Research . v. 15. 107- 144.

See Also: homework , project elements , the glossary , stories , exercies and demonstrations , and a summary