The Uncertain Future Of Accountability Reporting
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 2010
Abstract
If governments do not report accomplishments relative to costs, citizens will be uninformed. The Governmental Accounting Standards Board is encouraging Service Efforts and Accomplishments reporting but it is being opposed by the Government Finance Officers Association (GFOA) and others. Analysis, reported here, of performance reports submitted to the Association of Government Accountants for peer review indicates participating governments are effectively addressing most, but not all, of the concerns raised by the GFOA. Future research and innovative practice are needed to facilitate better linking of costs to performance and finding practicable ways to independently validate cost and performance claims.
Citation
McCall, S.M. and Klay, W.E. (2010), "The Uncertain Future Of Accountability Reporting", Journal of Public Budgeting, Accounting & Financial Management, Vol. 22 No. 1, pp. 84-111. https://doi.org/10.1108/JPBAFM-22-01-2010-B005
Publisher
:Emerald Publishing Limited
Copyright © 2010 by PrAcademics Press