Federal accounting standards have failed

International Public Management Journal

Volumn 5, Issue 3, 2002, Pages 297-311

  Anthony, Robert N ^a  

^a HARVARD BUSINESS SCHOOL   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 7244244078     PISSN: 10967494     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (13)

1. Anthony, Robert N., and David W. Young. 1999. Management Control in Nonprofit Organizations. 6th ed. Burr Ridge, Ill.: Irwin McGraw-Hill.
2. Comptroller General of the United States. Report on Consolidated Financial Statements. Annual. Washington, D.C.: Government Printing Office.
3. Federal Accounting Standards Advisory Board (FASAB). 1993. Statement of Federal Financial Accounting Concepts No. 1: Objectives of Federal Financial Reporting. Washington, D.C.: U.S. General Accounting Office.
4. Federal Accounting Standards Advisory Board (FASAB). 1995a. Statement of Federal Financial Accounting Concepts No. 2: Entity and Display. Washington, D.C.: U.S. General Accounting Office.
5. Federal Accounting Standards Advisory Board (FASAB). 1995b. Statement of Federal Financial Accounting Standards No. 4: Managerial Cost Accounting Standards. Washington, D.C.: U.S. General Accounting Office.
6. Federal Accounting Standards Advisory Board (FASAB). 1995c. Statement of Federal Financial Accounting Standards No. 6: Accounting for Property, Plant, and Equipment. Washington, D.C.: U.S. General Accounting Office.
7. Federal Accounting Standards Advisory Board (FASAB). 1997. Statement of Federal Financial Accounting Standards No. 8: Supplementary Stewardship Reporting. Washington, D.C.: U.S. General Accounting Office.
8. Gore, Al. 1993. Report of the National Performance Review Washington, D.C.: Government Printing Office.
9. Noe, Kathleen. 1999. "DoD's Future Integrated Financial Systems Architecture." Armed Forces Comptroller, Winter, 18-19.
10. Thomas, Gerald W. 1999. "DoD's Critical Feeder Systems: Achieving Compliance with the Federal Financial Management Improvement Act of 1996." Armed Forces Comptroller, Winter, 15-17.
11. U.S. Department of the Treasury. 1999. 1998 Consolidated Financial Statements of the Federal Government. Washington, D.C.: Government Printing Office.
12. U.S. General Accounting Office. 1984. GAO Policy and Procedures Manual for Guidance of Federal Agencies: Title 2-Accounting Washington, D.C.: U.S. General Accounting Office.
13. U.S. General Accounting Office. 2000. "Accrual Budgeting Experiences of Other Nations and Implications for the United States." GAO-AIMD-00-57. Washington: D.C.: Government Printing Office.