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Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison
Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison
Accounting Historians Journal
This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides …
Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik
Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik
Accounting Historians Journal
This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset …
Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown
Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown
Accounting Historians Journal
This content analysis of Journal of Accountancy items relating to governmental accounting spans a period of nine decades which included two world wars, a severe economic depression, and conflicts in Korea and Vietnam, These decades marked the departure from simpler local government accounting concerns alone to national governmental issues and the call for consistent accountability among the myriad federal agencies and programs. Considering the growth of the public sector, its importance to all other spheres of American life, the complexity of governmental financial administration, and the events of the times, governmental accounting received only a modest amount of attention in …
Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley
Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley
Accounting Historians Journal
Stewardship reporting was an important tool in the establishment and development of the American Colonies. In 1732 the King of England created the Colony of Georgia as a haven for England's "worthy poor." A corporate trust was established to implement this purpose, and it was necessary for the trustees to account for the many private contributions to the cause as well as the grants from the crown. This article discusses the early history of the Georgia colony, presents a thumbnail sketch of Harman Verelst, the Trust's accountant, and illustrates by example the financial reporting he developed for the Georgia Colony.