Description
Book SynopsisIn Local Government e-Disclosure & Comparisons, author Tim Turner proposes an information system to counterbalance the social complexity represented by over 87,000 local governments and their myriad subordinate units. Turner focuses on three critical choices: whether web-posted data will sufficiently disclose information to interested stakeholders, whether standards will be uniform across state lines, and whether disclosure systems will be integrated nationally. Under his plan, an e-disclosure regimen will populate a federated system of state-based electronic repositories, creating a nationwide data warehouse.
Trade ReviewWhen it comes to financial disclosures by state and local governments, the future should be now. But it is not. We're still in the pre-computer age. Tim Turner presents us with a roadmap to modern reporting. He shows us how governments can move from our industrial age accounting model to the creation of data warehouses that would provide citizens, legislators, and managers with information appropriate to the electronic age. This book is must-reading for accounting standard setters and government officials. -- Michael H. Granof, Ernst & Young Professor of Accounting, The University of Texas at Austin
When it comes to financial disclosures by state and local governments, the future should be now. But it is not. We're still in the pre-computer age. Tim Turner presents us with a roadmap to modern reporting. He shows us how governments can move from our industrial age accounting model to the creation of data warehouses that would provide citizens, legislators, and managers with information appropriate to the electronic age. This book is must-reading for accounting standard setters and government officials. -- Michael H. Granof, Ernst & Young Professor of Accounting, The University of Texas at Austin
Table of ContentsChapter 1 Figures and Tables Chapter 2 Preface Chapter 3 Acknowledgments Chapter 4 Copyright Permissions Chapter 5 Chapter One: The Argument in Brief: Deliberative Democracy and Democratic Accountability; Cross-Governmental Comparisons; Getting a Handle on 87,000 Governments; Exercises for the Reader Chapter 6 Part One: Trends: Chapter Two: Four Forces for Change: Operational Reforms and Advances; The Disclosure Principle; Contemporary Diagnostic Tools; Information Technology; Exercises for the Reader; Chapter Three: Central Government Trends: The U Chapter 7 Part Two: Sketching the Constitutive Parts: Chapter Five: Data and Data Warehousing Issues: Data Comparability and XML; Disaggregated, Raw Financial Data; Disaggregated, Raw Non-Financial Data; Performance Measures; Third Party Measures; Data Aggreg Chapter 8 Part Three: Implementation: Chapter Seven: The Road Ahead: Where We Are State-by-State; Legislative Talking Points; Anticipating the Opposition; Finding Support; A Multi-State Administrative Agreement; Chapter Eight: Postscript on Local Govern Chapter 9 Appendices Chapter 10 Glossary of Acronyms Chapter 11 Index Chapter 12 About the Author
