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Article
Publication date: 1 March 1994

Public sector research in accounting: a review and synthesis

James M. Kurtenbach and Robin W. Roberts

Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role…

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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.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/JPBAFM-06-02-1994-B003
ISSN: 1096-3367

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Article
Publication date: 1 March 1994

Municipal tax structure and accounting disclosure

George D. Sanders and Robert W. Ingram

Two competing hypotheses have been developed in the public economics literature to explain the growth of government spending. The first, termed the fiscal illusion…

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Two competing hypotheses have been developed in the public economics literature to explain the growth of government spending. The first, termed the fiscal illusion hypothesis, holds that governments have incentives to induce a misperception in the population about the cost of government. By constructing complex systems of taxation that obscure the true cost of government services, governments can lead the taxpayer to demand a larger quantity of services. The other hypothesis, the fiscal stress hypothesis, holds that tax complexity diversifies revenues, leading to less revenue variability and, hence, lower costs. Taxpayers, then, demand more government services. The two hypotheses make very different assumptions about the incentives of governments in regard to an informed electorate. The fiscal illusion hypothesis suggests incentives to obscure information, while the fiscal stress hypothesis suggests incentives to reveal true costs.

Accounting and financial reporting can play a role in revealing fiscal information to taxpayers, directly or indirectly, through information intermediaries. If the fiscal illusion hypothesis describes the behavior of governments, we would expect that such governments would attempt to protect the information advantage that is conveyed by a complex tax structure by minimizing accounting disclosures. On the other hand, the fiscal illusion hypothesis suggests that a government with a complex tax structure has no reason to minimize disclosure, and may have incentives publicize lower service costs.

This study examines the association of tax complexity and financial disclosure. We find that there is more disclosure in cities with more complex tax systems, a result that supports the fiscal stress hypothesis.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/JPBAFM-06-04-1994-B006
ISSN: 1096-3367

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Article
Publication date: 1 March 1994

Classification models and municipal bond ratings

Aman Khan

Bond rating studies have received and continue to receive considerable attention in the literature on government finance. This study focuses on two major issues of…

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Bond rating studies have received and continue to receive considerable attention in the literature on government finance. This study focuses on two major issues of municipal bond ratings that occupy the center-stage of these discussions: What charac-teristics does a rating institution analyze when assigning rating to a government? How significant are these characteristics in predicting the ratings given by these institutions? Using a combination of economic, financial, and demographic factors, the study reexamines these questions on a select group of cities.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/JPBAFM-06-02-1994-B001
ISSN: 1096-3367

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Article
Publication date: 1 March 1994

The association between state audit budgets and specialized audit inputs

K. K. Raman and Wanda A. Wallace

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is…

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The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored. Bivariate relationships are examined and then a model is estimated which controls for size, complexity, financial risk factors, and political risk factors. This provides a framework for considering the incremental influence of specialized audit inputs. Both "brand names" and size have been used in past research to proxy for quality dimensions intended to differentiate the audit product provided by different suppliers. This research extends such work by considering characteristics of the auditing services as reflected by specific inputs and by using cost data rather than audit fee data. The states are observed to differ in their responses to financial and political factors by spending resources on peer review, continuing professional education, certifications of professional staff, and expertise in both the computer science area and in law. A positive association of cost and auditor differentiation, implicit in past audit fee literature is corroborated.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/JPBAFM-06-03-1994-B005
ISSN: 1096-3367

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Article
Publication date: 1 March 1993

Communication for Accounting Students

Rebekah J. Maupin and Claire A. May

Empirically compares the emphasis given to writing topics bybusiness communication textbooks and business communication professorswith the writing topics that accounting…

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Empirically compares the emphasis given to writing topics by business communication textbooks and business communication professors with the writing topics that accounting practitioners believe are most important. Addresses the questions: (1) Is there an agreement between the perceptions of accounting executives concerning the importance of certain written communication topics and the space devoted to those topics in the business communication textbooks most commonly used by undergraduate accounting students? (2) Are business communication professors teaching accounting students the writing skills that accounting executives perceive to be the most important? Findings indicate that the business communication courses taken by accounting majors are not emphasizing the writing topics that accounting practitioners believe to be most vital to accountants. The implication is that these courses may not be teaching accounting students the practical writing skills they will need on the job.

Details

International Journal of Educational Management, vol. 7 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/09513549310039918
ISSN: 0951-354X

Keywords

  • Accountancy
  • Communications
  • Students
  • Undergraduates
  • USA
  • Written communications

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Article
Publication date: 1 March 1985

German Political Economy: The History of an Alternative Economics

Tomas Riha

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and…

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Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Details

International Journal of Social Economics, vol. 12 no. 3/4/5
Type: Research Article
DOI: https://doi.org/10.1108/eb013991
ISSN: 0306-8293

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Article
Publication date: 9 April 2018

Beyond the final report: A research note on the Assessing Police Use of Force Policy and Outcomes project

William Terrill, Eugene A. Paoline III and Jason Robert Ingram

The purpose of this paper is to provide a snapshot of key findings from research published from the Assessing Police Use of Force Policy and Outcomes study, a project…

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Abstract

Purpose

The purpose of this paper is to provide a snapshot of key findings from research published from the Assessing Police Use of Force Policy and Outcomes study, a project funded by the National Institute of Justice.

Design/methodology/approach

Key findings from a national survey of police agencies on use of force policy and from an in-depth look at police use of force outcomes across eight cities published over the last ten years are synthesized to provide a cumulative perspective regarding the outcomes of the project.

Findings

The majority of police departments had a written force policy and reporting requirements, however, there was no commonly accepted force policy. Patrol officers were conservative in their views of what is reasonable force, administrative policy does matter in influencing force usage, and the use of a TASER impacted the likelihood of injury for both officers and citizens. Additional findings were also reviewed in the areas of complaints, police culture, first-line supervision, college education, and promotional aspirations.

Originality/value

While federal funding for policing related research projects are commonplace, taking a look back ten years later and summarizing key findings is uncommon. Doing so provides concise feedback to practitioners in one readily digestible manuscript. Furthermore, the paper also demonstrates the additional value to the original investment made by the National Institute of Justice.

Details

Policing: An International Journal, vol. 41 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/PIJPSM-04-2017-0047
ISSN: 1363-951X

Keywords

  • Police culture
  • Complaints
  • Use of force
  • Administrative policy
  • First-line supervision
  • Force behaviour

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Article
Publication date: 13 August 2018

Examining police use of force and citizen complaints

William Terrill, Jason Robert Ingram, Logan J. Somers and Eugene A. Paoline III

The purpose of this paper is to empirically examine the relationship between police use of force and citizen complaints alleging improper use of force.

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Abstract

Purpose

The purpose of this paper is to empirically examine the relationship between police use of force and citizen complaints alleging improper use of force.

Design/methodology/approach

The current study utilizes official use of force and citizen complaint data, as well as surveys of patrol officers, from the Assessing Police Use of Force Policy and Outcomes Project, a multimethod National Institute of Justice funded study.

Findings

Bivariate and multivariate analyses revealed that the number of use of force incidents that officers were involved in, as well as the types and levels of resistance they encountered from citizens, was related to use of force complaints from citizens. That is, those officers that were involved in more use of force situations were engaged in force encounters where the highest level of citizen resistance was “failure to comply,” and faced higher cumulative levels of citizen resistance, received more complaints alleging improper use of force.

Research limitations/implications

Studies of citizen complaints against police officers, especially those alleging improper use of force, should consider the number of force incidents officers are involved in, as well as other theoretically relevant force correlates.

Practical implications

Administrators, concerned with citizen allegations for improper use of force against their officers, should work to encourage their personnel to minimize the number of use of force applications, or at least less cumulative force, to resolve encounters with citizens.

Originality/value

While prior studies have examined police use of force and citizen complaints independently, the current study examines the empirical connection between use of force behavior and the generation of complaints from citizens.

Details

Policing: An International Journal, vol. 41 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/PIJPSM-01-2018-0024
ISSN: 1363-951X

Keywords

  • Citizen complaints
  • Use of force
  • Citizen resistance
  • Complaint prone officers

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Article
Publication date: 1 June 1985

Management: A Selected Annotated Bibliography, Volume IV

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III…

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Abstract

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

Details

Management Decision, vol. 23 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/eb002686
ISSN: 0025-1747

Keywords

  • Bibliography
  • Management

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Article
Publication date: 1 April 1908

British Food Journal Volume 10 Issue 4 1908

Assuming that the relations between the Local Authority and their Public Analyst are, as regards fixity of tenure, established on a satisfactory basis, there remain some…

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Assuming that the relations between the Local Authority and their Public Analyst are, as regards fixity of tenure, established on a satisfactory basis, there remain some very important points to be discussed, namely, the duties of that officer, the conditions under which he works, and his relations to his colleagues on the staff. These are matters which, so far as we know, have never previously been dealt with in print, are only partially regulated by law, and are not settled by any uniformity of practice on the part of Local Authorities.

Details

British Food Journal, vol. 10 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/eb010958
ISSN: 0007-070X

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