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March 18, 2026The Accounting Review

The Application of Governmental Accounting Principles to Practice.

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Authors

IFIra N. Frisbee

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Overview

This article discusses governmental accounting practices in municipalities, highlighting the need for collaboration to succeed.

Key Points

  • The article aims to explore how accounting principles can be applied within municipal and political subdivisions in the U.S.
  • Discussion of governmental accounting principles recommended by the National Committee on Municipal Accounting.
  • Analysis of challenges in accounting for federal, state, and municipal transactions.
  • Focus on the application of accounting in municipalities and political subdivisions.
  • Identifies problems in governmental accounting across three groups: federal, state, and municipal.
  • Highlights the need for cooperation among city executives for successful accounting system implementation.
  • Emphasizes the human factors that affect changes in governmental accounting practices.

Cite This Study

Ira N. Frisbee (1939) studied this question.

synapsesocial.com/papers/69ba43384e9516ffd37a4433https://doi.org/10.2308/tar-7060844
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Also Consider

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

  1. 1RECENT DEVELOPMENTS IN GOVERNMENTAL AND INSTITUTIONAL ACCOUNTING.1933
  2. 2TRENDS IN GOVERNMENTAL ACCOUNTING.1948
  3. 3THE PUBLIC ACCOUNTANT AND LOCAL GOVERNMENT ACCOUNTING.1934
  4. 4GOVERNMENTAL ACCOUNTING QUESTIONS IN C.P.A. EXAMINATIONS.1934
  5. 5TENTATIVE STATEMENT ON GOVERNMENTAL ACCOUNTING.1958