Service efforts and accomplishments : a primer of current practice and an agenda for future research
By: HARRIS, Jean
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ArticlePublisher: New York : Marcel Dekker, 1995International Journal of Public Administration - IJPA 18, 2-3, p. 253-276Abstract: The contributions of eight research reports sponsored by the Governmental Accounting Standards Board (GASB) are discussed.(1) These research reports provided supported the recent adoption by GASB of a concept statement about service efforts and accomplishments (SEA) reporting.(2) Opportunities for future research relating to SEA reporting are identified. For researcher in public administration, SEA reporting will provide new data of significant interest. For accounting researcher, SEA reporting raises questions about the construction of indicators, appropriateness of comparison, and impact of disclosure.
The contributions of eight research reports sponsored by the Governmental Accounting Standards Board (GASB) are discussed.(1) These research reports provided supported the recent adoption by GASB of a concept statement about service efforts and accomplishments (SEA) reporting.(2) Opportunities for future research relating to SEA reporting are identified. For researcher in public administration, SEA reporting will provide new data of significant interest. For accounting researcher, SEA reporting raises questions about the construction of indicators, appropriateness of comparison, and impact of disclosure.
Volume 18
Numbers 2-3
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