The role of generally accepted reporting methods in the public sector: An empirical test |
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Authors: | William R. Baber Pradyot K. Sen |
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Abstract: | This study explores the role of standard or generally accepted accounting and reporting methods in the public sector. It differs from prior studies that address public sector accounting issues in that it considers more directly how the political process influences decisions to report financial information. The primary contention is that adopting standard reporting methods reduces costs to public officials that arise from factors that characterize political markets. Empirical evidence based on data from the state governments is consistent with this contention, but theoretical and methodological problems restrict our ability to ascertain which specific factors are relevant. |
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Keywords: | Address reprint requests to Prof. William R. Baber Graduate School of Business Columbia University New York NY 10027 USA |
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