Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research

53 Pages Posted: 21 Dec 2018 Last revised: 3 Mar 2020

See all articles by Won Jung Kim

Won Jung Kim

California State Unversity, Sacramento

Marlene Plumlee

University of Utah - School of Accounting

Stephen Stubben

University of Utah

Date Written: February 29, 2020

Abstract

The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We (1) provide an overview of U.S. state and local governments and their financial reporting, (2) discuss sources of government data available to researchers, (3) review key areas of academic research, and (4) suggest opportunities for future research.

Keywords: governments, governmental accounting, fund accounting

JEL Classification: H50, H70, H71, H72, H83, M41, M48

Suggested Citation

Kim, Won Jung and Plumlee, Marlene A. and Stubben, Stephen, Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research (February 29, 2020). Available at SSRN: https://ssrn.com/abstract=3286448 or http://dx.doi.org/10.2139/ssrn.3286448

Won Jung Kim

California State Unversity, Sacramento ( email )

6000 J Street
Sacramento, CA 95819-6082
United States
8015168851 (Phone)
95819-6088 (Fax)

Marlene A. Plumlee

University of Utah - School of Accounting ( email )

1645 E Campus Center Dr
Salt Lake City, UT 84112-9303
United States

Stephen Stubben (Contact Author)

University of Utah ( email )

1655 E. Campus Center
Salt Lake City, UT 84112
United States

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