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Article
Publication date: 1 March 1991

Alan G. Mayper, Michael Granof and Gary Giroux

The objective of this research was to determine the extent to whichmunicipal budget variances are systematically biased, the direction ofany biases, and the relationship between…

1789

Abstract

The objective of this research was to determine the extent to which municipal budget variances are systematically biased, the direction of any biases, and the relationship between the biases and various political, economic, demographic and organisational factors. We compared budgeted and actual revenues and expenditures for 125 of the largest US cities and developed regression models to explain the magnitude of differences. Our results indicate that budget variances are decidedly conservative and are most significantly influenced by the extent of political competition and the percentage of funding from inter‐governmental grants. Inasmuch as unreliable budget estimates can thwart the political process, our findings suggest that there may be a need for both citizens and legislative bodies to review more thoroughly the budgets presented to them by city officials.

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Accounting, Auditing & Accountability Journal, vol. 4 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 2005

Suzanne H. Lowensohn and Jacqueline L. Reck

Coverage of governmental accounting is typically light within both accounting and public administration programs, and instructors generally do not have access to the same number…

83

Abstract

Coverage of governmental accounting is typically light within both accounting and public administration programs, and instructors generally do not have access to the same number of resources that they may find for courses which have been ingrained in their curricula for decades. Hence, it can be difficult for instructors to create or maintain student interest in governmental accounting without such resources. The purpose of this paper is to examine how instructors can emphasize relevance to increase the interest level of students in governmental accounting and to discuss how current resources and various pedagogical tools may be used as facilitators.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 17 no. 2
Type: Research Article
ISSN: 1096-3367

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Book part
Publication date: 12 August 2009

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Advances in Accounting Education
Type: Book
ISBN: 978-1-84855-882-3

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Book part
Publication date: 12 August 2003

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-76231-035-7

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Book part
Publication date: 18 December 2004

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

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Book part
Publication date: 20 December 2000

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-76230-758-6

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Book part
Publication date: 24 April 2007

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-867-4

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Book part
Publication date: 10 May 2000

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

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Book part
Publication date: 24 January 2002

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-85724-052-1

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Book part
Publication date: 14 December 2005

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-869-8

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