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March 18, 2026The Accounting Review

A Perspective on Research in Governmental Accounting.

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Authors

RBRajiv D. BankerTemple UniversityWCW. W. CooperBoeing (Australia)GPGordon PotterCornell University

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Implication

Research examines accountability in governmental accounting and its implications for financial practices.

Key Points

  • This paper aims to highlight the importance of governmental accounting and the need for research to address specific accountability issues in this sector.
  • Review of two main studies on governmental accounting practices
  • Analysis of the impact of financial-accounting disclosures on municipal borrowing costs
  • Evaluation of audit quality in public school financial reports
  • Governmental expenditures critically impact the U.S. economy, representing over 11% of GDP
  • Outstanding governmental debt approaches $800 billion, growing substantially from 1966 to 1986
  • The studies suggest a need to adapt existing accounting theories to fit the unique context of governmental entities.

Cite This Study

Banker et al. (1992) studied this question.

synapsesocial.com/papers/69ba43694e9516ffd37a492dhttps://doi.org/10.2308/tar-9605212919
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Also Consider

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

  1. 1TRENDS IN GOVERNMENTAL ACCOUNTING.1948
  2. 2Responsibility Accounting and Operational Control for Governmental Units.1989
  3. 3STATE-MUNICIPAL RELATIONS IN FINANCIAL CONTROL.1955
  4. 4RECENT DEVELOPMENTS IN GOVERNMENTAL AND INSTITUTIONAL ACCOUNTING.1933
  5. 5New trends and directions in local government finance research: A bibliometric analysis2024 · 9 citations