An investigation of the availability, distribution, and usability of the comprehensive annual financial reports of United States cities.
Accountability is the cornerstone of democracy. Fiscal accountability is particularly important to an electorate. The system of fiscal accountability developed by the Governmental Accounting Standards Board is too complex and technical for the public, being beyond all but specially trained accountants and finance professionals.
Authors: | Hall, Douglas Roger |
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Institutions: | Florida Atlantic University |
Subject: | Business Administration | Accounting | Finance | Political Science | Public Administration |
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