Municipal Financial Reporting: Monitoring 'Full' Accountability

Journal of Accounting Auditing and Finance, Summer 1981, 4(4): 352-359

Posted: 16 Jul 2014

See all articles by K. K. Raman

K. K. Raman

The University of Texas at San Antonio

Date Written: Summer 1981

Abstract

Current municipal GAAP is geared toward monitoring the narrow notion of dollar accountability (i.e., compliance with budgeted dollar spending limits). It is argued that even with the limitation of present measurement technology, accountants involvement in municipal financial reports could play a potentially useful role in monitoring full accountability.

Keywords: municipal financial reporting, dollar accountability, full accountability

JEL Classification: M41

Suggested Citation

Raman, K. K., Municipal Financial Reporting: Monitoring 'Full' Accountability (Summer 1981). Journal of Accounting Auditing and Finance, Summer 1981, 4(4): 352-359. Available at SSRN: https://ssrn.com/abstract=2465919

K. K. Raman (Contact Author)

The University of Texas at San Antonio ( email )

One UTSA Circle
San Antonio, TX 78249
United States
210-458-8749 (Phone)

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