Capital Asset Reporting and Information Use in U.S. Counties
Author: Jiseul Kim.; Carol Ebdon.
Source: Volume 43, Number 01, Spring 2022 , pp.47-65(19)
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Abstract:
This study uses analyses of annual comprehensive financial reports and interviews to explore capital asset reporting policies and management practices in 40 U.S. counties. It considers similarities and differences in accounting and financial reporting practices across governments, as well as how information is managed and used in decision making.Keywords: U.S. counties, capital asset reporting, capital asset management, GASB 34, public services
Affiliations:
1: Arkansas State University; 2: University of Nebraska.