Citizen perceptions of general-purpose and special district governments: A comparative analysis

Abstract

Special districts comprise over 40% of local governments, prompting debate on the merits of general versus special entities. Previous research focused on relative cost-efficiency and tended to ignore how special districts impact government accountability. This study fills a critical need by testing how type of government (general versus special) impacts citizen awareness of and familiarity with government, a precondition for accountability. Drawing from two theoretical perspectives (institutional reform and public choice), we used survey research to assess familiarity with the goals and performance and financial practices of local governments in Indiana. Our study participants were more aware of and familiar with general than special governments, which supports the institutional reform perspective more than public choice. We conclude that efforts to improve accountability should be expanded to include special districts.

Citation

Killian, L.J. and Le, K. (2012), "Citizen perceptions of general-purpose and special district governments: A comparative analysis", Journal of Public Budgeting, Accounting & Financial Management, Vol. 24 No. 3, pp. 397-428. https://doi.org/10.1108/JPBAFM-24-03-2012-B002