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Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role…
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.
Two competing hypotheses have been developed in the public economics literature to explain the growth of government spending. The first, termed the fiscal illusion…
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.
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.
The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is…
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.
Empirically compares the emphasis given to writing topics bybusiness communication textbooks and business communication professorswith the writing topics that accounting…
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.
Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and…
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.
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…
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.
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.
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.
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.
Early paradox research in organization theory contained a remarkable breadth of inspirations from outside disciplines. We wanted to know more about where early scholarship…
Early paradox research in organization theory contained a remarkable breadth of inspirations from outside disciplines. We wanted to know more about where early scholarship found inspiration to create what has since become paradox theory. To shed light on this, we engaged seminal paradox scholars in conversations: asking about their past experiences drawing from outside disciplines and their views on the future of paradox theory. These conversations surfaced several themes of past and future inspirations: (1) understanding complex phenomena; (2) drawing from related disciplines; (3) combining interdisciplinary insights; and (4) bridging discourses in organization theory. We end the piece with suggestions for future paradox research inspired by these conversations.
William Amasa Scott was in his time well-known as a monetary economist as well as a popularizer of economic ideas, whose opinions were widely regarded by the public. A…
William Amasa Scott was in his time well-known as a monetary economist as well as a popularizer of economic ideas, whose opinions were widely regarded by the public. A proponent of Austrian economics and defender of classical economic theory, he soon found a home at the School of Economics, Political Science and History (later the School of Economics) at the University of Wisconsin which, while initially a mainstream department, would evolve into the citadel of Institutional Economics. Notwithstanding his status as an authority on monetary economics and his place as a public intellectual, he remained at the University something of an outsider throughout his career and today is largely forgotten.
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…
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.