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Accounting and the U.S. Constitution: The Evolution of Federal Financial Accounting and Reporting Practices

Ryan McDonough & J. Donald Warren

Journal of Governmental & Nonprofit Accounting2022https://doi.org/10.2308/jogna-2021-008article
AJG 1ABDC B
Weight
0.45

Abstract

This study surveys and provides insights into the arc of federal government financial reporting developments, including the reporting mandate contained in the Constitution of the United States. Federal financial reporting has recently surpassed several significant milestones. The U.S. Government Accountability Office and Office of Management and Budget celebrated the 100th anniversary of their founding in 2021. Meanwhile, the Chief Financial Officers Act of 1990 and the Federal Accounting Standards Advisory Board have reached the 30-year mark. Progress during the last 20 years has focused on extending the requirements of the Chief Financial Officers Act, improving federal financial reporting standards, and increasing transparency through easily accessible open data.

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https://doi.org/https://doi.org/10.2308/jogna-2021-008

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@article{ryan2022,
  title        = {{Accounting and the U.S. Constitution: The Evolution of Federal Financial Accounting and Reporting Practices}},
  author       = {Ryan McDonough & J. Donald Warren},
  journal      = {Journal of Governmental & Nonprofit Accounting},
  year         = {2022},
  doi          = {https://doi.org/https://doi.org/10.2308/jogna-2021-008},
}

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Accounting and the U.S. Constitution: The Evolution of Federal Financial Accounting and Reporting Practices

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Evidence weight

0.45

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.