TY  - JOUR
AB  - Will implementation of GASB Statement 34 induce the adoption of cost-accounting models in local governments? The authors address that question based on the findings of a national survey of local and county finance officers. Findings suggest that while finance officials recognize that GASB 34 will prompt greater accuracy and transparency in financial reporting, it may not serve to propagate greater utilization of activity-based costing (ABC) or its derivatives. Possible explanations may include feared impacts of increased cost accounting transparency as well as limited perceived payoff for investments in ABC-related tools. The authors acknowledge that this is a baseline “read” of attitudes; continued experience under GASB 34 may crystallize attitudes and lend greater support for future implementation of private-sector based- accounting methods.
VL  - 19
IS  - 2
SN  - 1096-3367
DO  - 10.1108/JPBAFM-19-02-2007-B002
UR  - https://doi.org/10.1108/JPBAFM-19-02-2007-B002
AU  - McCue Clifford P.
AU  - Gianakis Jerry
AU  - Frank Howard
PY  - 2007
Y1  - 2007/01/01
TI  - Gasb statement 34 and the managerial accounting nexus
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 153
EP  - 177
Y2  - 2024/04/25
ER  -