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Local Government e-Disclosure & Comparisons: Equipping Deliberative Democracy for the 21st Century [Pehme köide]

  • Formaat: Paperback / softback, 338 pages, kõrgus x laius x paksus: 228x154x25 mm, kaal: 503 g
  • Ilmumisaeg: 05-Jan-2005
  • Kirjastus: University Press of America
  • ISBN-10: 0761830715
  • ISBN-13: 9780761830719
Teised raamatud teemal:
  • Formaat: Paperback / softback, 338 pages, kõrgus x laius x paksus: 228x154x25 mm, kaal: 503 g
  • Ilmumisaeg: 05-Jan-2005
  • Kirjastus: University Press of America
  • ISBN-10: 0761830715
  • ISBN-13: 9780761830719
Teised raamatud teemal:
Turner holds degrees in business, economics, and theology, and has worked as a missionary in Mexico and as executive vice president of the Texas Public Policy Foundation. Citing the growing rate of Internet-based local government service delivery and database systems, Turner proposes the development of a citizen- based, local-government data warehouse system as a 21st-century tool for civic consciousness in the U.S. After discussing supporting evidence for a local government disclosure system, he outlines the general design and content considerations for a nationwide system of cross-governmental comparisons, and then examines issues relative to the implementation of such a system. For state-level officeholders and their staff, and those who influence policy, including taxpayers, local government officials, advocacy groups, journalists, academics, and lobbyists. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)

Arvustused

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 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

Figures and Tables
ix
Preface xi
Acknowledgments xvii
Copyright Permissions xix
The Argument in Brief
1(26)
Deliberative Democracy and Democratic Accountability
Cross-Governmental Comparisons
Getting a Handle on 87,000 Governments
Exercises for the Reader
PART ONE: TRENDS
Four Forces for Change
27(44)
Operational Reforms and Advances
The Disclosure Principle
Contemporary Diagnostic Tools
Information Technology
Exercises for the Reader
Central Government Trends
71(20)
The United Kingdom's Audit Commission and Best Value
The United States Federal Government
Governance Indicators
Exercises for the Reader
State and Local Government Trends
91(38)
Programs and Projects
The States
Texas
Selected Research
An Implementation Model: The Streamlined Sales and Use Tax Agreement
Exercises for the Reader
PART TWO: SKETCHING THE CONSTITUTIVE PARTS
Data and Data Warehousing Issues
129(38)
Data Comparability and XML
Disaggregated, Raw Financial Data
Disaggregated, Raw Non-Financial Data
Performance Measures
Third Party Measures
Data Aggregation: Trial Courts
Data Disaggregation: Geographic Management Units
Data Warehousing
The Variety of Local Government Data Elements
167(28)
All Local Governments and Subordinate Units
Primary Governments
Municipalities
Enterprise Departments and Enterprise Districts
TIF Zones
Public Housing Authorities
Election Precincts
PART THREE: IMPLEMENTATION
The Road Ahead
195(14)
Where We Are State-by-State
Legislative Talking Points
Anticipating the Opposition
Finding Support
A Multi-State Administrative Agreement
Postscript on Local Government Disclosure for the 21st Century
209(96)
APPENDICES
A. Recommended SEA Indicators for Fire Departments: Fire Prevention
213(2)
B. U.K. Performance Indicators for 2000-2001
215(12)
C. OMB Circular A-76
227(4)
D. State Regulation of Local Governments' Financial Practices
231(6)
E. Scope of Audit Agency's Authority (Part 1 of 2)
237(8)
F. Scope of Audit Agency's Authority (Part 2 of 2)
245(10)
G. Specification of Auditing Standards for Audits Performed by Others (Part 1 of 2)
255(4)
H. Specification of Auditing Standards for Audits Performed by Others (Part 2 of 2)
259(4)
I. Agency Authority/Responsibility for Audits Performed by Others; Internal Audit Function (Part 1 of 2)
263(6)
J. Agency Authority/Responsibility for Audits Performed by Others; Internal Audit Function (Part 2 of 2)
269(8)
K. Audits of Local Governments
277(10)
L. Organizational Resources
287(18)
Glossary of Acronyms 305(6)
Index 311(8)
About the Author 319


Timothy J. Turner, former executive vice-president of the Texas Public Policy Foundation, holds an M.B.A. from the University of Texas at San Antonio; a Certificate of Individual Theological Study from Episcopal Theological Seminary of the Southwest in Austin, Texas; an M.Div. from the Oblate School of Theology in San Antonio; and a B.A in Economics from the University of Houston. A South Texas petroleum landman and a licensed Episcopal minister, the author serves on various community and local government boards.