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Public sector research in accounting: a review and synthesis

James M. Kurtenbach (Department of Accounting College of Business Iowa State University Ames, Iowa 50011-2063)
Robin W. Roberts (Department of Accounting College of Business Iowa State University Ames, Iowa 50011-2063)

Journal of Public Budgeting, Accounting & Financial Management

ISSN: 1096-3367

Article publication date: 1 March 1994

Abstract

Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of accounting and auditing in the public sector. For example, researchers examine issues such as (1) the use of accounting information by elected officials, (2) the demand for auditing, and (3) the determination of bond ratings. This review of the public sector accounting literature describes some of the theoretical foundations utilized in public sector accounting research and reviews a sample of selected empirical studies.

Citation

Kurtenbach, J.M. and Roberts, R.W. (1994), "Public sector research in accounting: a review and synthesis", Journal of Public Budgeting, Accounting & Financial Management, Vol. 6 No. 2, pp. 216-253. https://doi.org/10.1108/JPBAFM-06-02-1994-B003

Publisher

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Emerald Publishing Limited

Copyright © 1994 by PrAcademics Press