Implication of gasb statement no. 34 for reporting and accountability: the georgia experience

Yi Lu

15 citations0/0 files storedJournal of Public Budgeting Accounting & Financial Management

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Economic Growth and Fiscal Policies

Abstract

Financial reporting is the cornerstone of financial management. In 1999, the Governmental Accounting Standards Board (GASB) ratified unanimously GASB Statement No. 34. In this paper, using the Georgia Comprehensive Annual Financial Report (CAFR) and interviews with practitioners, we examine the implication of GASB 34 for the linkage between reporting and accountability. The research findings show that Statement 34 introduces significant impacts on reporting. However, its implications for accountability and better financial management are yet to be as significant as hoped.

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2003Government Accounting: An Assessment of Theory, Purposes and Standards 1978Zero-Base Budgeting in Georgia State Government: Myth and Reality 2001The New Governmental Financial Reporting Model under GASB Statement No. 34: An Emphasis on Accountability 2001Implications of GASB's New Reporting Model for Municipal Bond Analysts and Managers 2001The Why and How of the New Capital Asset Reporting Requirements 2001The Implications of GASB Statement No. 34 for Public Budgeting 2001GASB statement 34: Curriculum and teaching concerns for schools of public policy and management

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