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March 18, 2026The Accounting Review

Governmental Accounting: Fund Flow or Service Cost?

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Authors

RTRussell Taussig

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Overview

Analysis of governmental accounting reports reveals inadequate service cost information in states, suggesting the need for improvement.

Key Points

  • To evaluate the quality of governmental accounting reports across states, focusing on revenue and expense disclosures.
  • Analyzed published accounting reports from all fifty states.
  • Examined the integration of revenues and expenses in the reports.
  • Assessed the length and comparative data included in the reports.
  • Only 20% of states combine revenues and expenses in their reports.
  • Reports vary significantly in length, from three to 142 statements.
  • None of the reports disclose the actual cost of services rendered.

Cite This Study

Russell Taussig (1963) studied this question.

synapsesocial.com/papers/69ba427c4e9516ffd37a2bffhttps://doi.org/10.2308/tar-7104466
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1WANTED: MORE COST ACCOUNTING FOR GOVERNMENT.1947
  2. 2REPORTING AND INTERPRETING THE COST OF STATE GOVERNMENT.1955
  3. 3NEEDED: MORE INFORMATIVE AND UNDERSTANDABLE FINANCIAL STATEMENTS FROM GOVERNMENTAL UNITS.1957
  4. 4A Perspective on Research in Governmental Accounting.1992
  5. 5TENTATIVE STATEMENT ON GOVERNMENTAL ACCOUNTING.1958