The Discourse of Governmental Accounting and Auditing

被引：6

作者：

Harris, Jean ^{[1
]}

机构：

[1] Penn State Univ, Sch Business Adm, Capital Coll, Accounting, 777 West Harrisburg Pike, Middletown, PA 17057 USA

来源：

PUBLIC BUDGETING AND FINANCE | 2005年 / 25卷 / 04期

关键词：

D O I：

10.1111/j.1540-5850.2005.00008.x

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

An overview is presented of the discourse during the past 25 years about governmental accounting and auditing. To discuss the nature of discourse, 975 abstracts were reviewed from applied and scholarly publications. To gain insight into the discourse, these abstracts are classified in various ways. And to foster future research, works with a high potential for informing future research are identified from this discourse of the past.

引用

页码：154 / 179

页数：26

共 50 条

[1] GOVERNMENTAL ACCOUNTING, AUDITING, AND FINANCIAL REPORTING - NATIONAL-COMMITTEE-ON-GOVERNMENTAL ACCOUNTING
LORIG, AN
[J]. ACCOUNTING REVIEW, 1968, 43 (04): : 807 - 809
[2] GOVERNMENTAL ACCOUNTING, AUDITING, AND FINANCIAL REPORTING - NATIONAL-COMMITTEE-ON-GOVERNMENTAL-ACCOUNTING
POPE, RL
[J]. JOURNAL OF ACCOUNTANCY, 1970, 129 (02): : 91 - 92
[3] AUDITS OF STATE AND LOCAL GOVERNMENTAL UNITS - AICPA-COMMITTEE-GOVERNMENTAL-ACCOUNTING-AND-AUDITING
STELLE, AH
[J]. ACCOUNTING REVIEW, 1975, 50 (01): : 209 - 208
[4] GOVERNMENTAL ACCOUNTING AND AUDITING - AUDIT QUALITY IS KEY CONCERN AT NATIONAL CONFERENCE
COLLINS, SH
[J]. JOURNAL OF ACCOUNTANCY, 1986, 162 (05): : 92 - &
[5] Avondale Estates: A Case Study in Governmental Accounting and Auditing-A Historical Approach
Ariail, Donald L.
Durden, Joe
Leathart, Marilynn
Chapman-Vasill, Lynette
[J]. ISSUES IN ACCOUNTING EDUCATION, 2012, 27 (02): : 419 - 440
[6] GOVERNMENTAL ACCOUNTING
CAMPBELL, J
[J]. JOURNAL OF ACCOUNTANCY, 1957, 103 (03): : 35 - 40
[7] ON GOVERNMENTAL ACCOUNTING
ANTHONY, RN
[J]. JOURNAL OF ACCOUNTANCY, 1982, 153 (04): : 86 - &
[8] Governmental Accounting
Zieha, Eugene L.
[J]. ACCOUNTING REVIEW, 1952, 27 (01): : 151 - 151
[9] GOVERNMENTAL AUDITING - TIERNEY,CE
BEDINGFIELD, JP
[J]. ACCOUNTING REVIEW, 1981, 56 (03): : 745 - 745
[10] GOVERNMENTAL AUDITING - TIERNEY,CE
不详
[J]. JOURNAL OF ACCOUNTANCY, 1979, 148 (06): : 98 - 98

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