Accessibility of the Management's Discussion and Analysis to Citizen Users of Government Financial Reports

18 Pages Posted: 5 Dec 2017

See all articles by Juita-Elena (Wie) Yusuf

Juita-Elena (Wie) Yusuf

Old Dominion University - Center for Urban Studies & Public Administration

Meagan M. Jordan

Old Dominion University

Date Written: Winter 2017

Abstract

This study focuses on the accessibility of Management's Discussion and Analysis (MD&A), a key part of the GASB 34 financial reporting framework. We analyze MD&As extracted from Comprehensive Annual Financial Reports issued by the 50 state governments to answer the question: How accessible is the MD&A to citizen users of government financial reports? Using three dimensions of accessibility—size, readability, and timeliness—our results point to the inadequacy of MD&As in providing information to citizens about government's finances and financial condition. Our results make the case that existing financial reporting is neither transparent nor user‐friendly for citizens.

Suggested Citation

Yusuf, Juita-Elena (Wie) and Jordan, Meagan M., Accessibility of the Management's Discussion and Analysis to Citizen Users of Government Financial Reports (Winter 2017). Public Budgeting & Finance, Vol. 37, Issue 4, pp. 74-91, 2017. Available at SSRN: https://ssrn.com/abstract=3081273 or http://dx.doi.org/10.1111/pbaf.12170

Juita-Elena (Wie) Yusuf (Contact Author)

Old Dominion University - Center for Urban Studies & Public Administration ( email )

Norfolk, VA 23529
United States
757-683-4437 (Phone)
757-683-4886 (Fax)

HOME PAGE: https://www.odu.edu/business/departments/sps

Meagan M. Jordan

Old Dominion University ( email )

Norfolk, VA 23529-0222
United States

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