Digital Commons Network^™

Determinants Of Financial Condition: A Study Of U.S. Cities, Lynda Dennis

Electronic Theses and Dissertations

How well a local government is able to provide for the needs and preferences of its citizens generally depends on the financial resources available; and, how such resources are allocated, distributed, and managed. Demographics, size of local government, supply and age of infrastructure, financial position of the government, and the local economy represent a few of the factors affecting what public goods and services citizens prefer. Internal systems of accounting and control affect the allocation, distribution, and management of financial resources. As such, these internal systems significantly affect the provision of public goods and services. The research outlined in this …