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Municipal Finances in Perspective: A Look at Interjurisdictional Spending and Revenue Patterns.

Authors :
HANSEN, ELIZABETH S.
Source :
Journal of Accounting Research (Wiley-Blackwell); 1977 Supplement, Vol. 15, p156-201, 46p, 22 Charts
Publication Year :
1977

Abstract

This article focuses on the interjurisdictional comparisons of appropriations and revenues for local governments. Section one of the article discusses measures of efficiency that has the potential to be used, the determination of the composition of the sample and conflicts that must addressed, and the basis on which the information is to be compared. Section two presents a 1976 comparison of Rochester, New York, Buffalo, New York, and Syracuse, New York, as an example of how an interjurisdictional comparison may be implemented. Inferences that can be drawn and comparison responses are briefly discussed in Section three.

Details

Language :
English
ISSN :
00218456
Volume :
15
Database :
Complementary Index
Journal :
Journal of Accounting Research (Wiley-Blackwell)
Publication Type :
Academic Journal
Accession number :
6405934
Full Text :
https://doi.org/10.2307/2490639