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