Financial Accounting III

Content for week of Monday, September 20, 2021–Sunday, September 26, 2021

Required Reading

  • Chapter 5 in Financial Strategy for Public Managers1
  • “A Historical Overview of Cost Accounting in Local Government”2
  • Chapter 3 in Financial Management in the Public Sector3
  • “An Analysis of the Purposes of Cost Accounting in Large U.S. Cities”4
  • “Performance Measurement and Cost Accounting: Are They Complementary or Competing Systems of Control?”5

Slides

The slides from today will be posted here.


  1. Sharon Kioko and Justin Marlowe, Financial Strategy for Public Managers (Seattle, WA: The Rebus Foundation, 2017), https://press.rebus.community/financialstrategy/. ↩︎

  2. William C. Rivenbark, “A Historical Overview of Cost Accounting in Local Government,” State & Local Government Review 37, no. 3 (2005): 217–27. ↩︎

  3. XiaoHu Wang, Financial Management in the Public Sector: Tools, Applications, and Cases (Armonk, NY: M.E. Sharpe, 2010). ↩︎

  4. Zachary T. Mohr, “An Analysis of the Purposes of Cost Accounting in Large U.S. Cities,” Public Budgeting & Finance 35, no. 1 (2015): 95–115. ↩︎

  5. Zachary T. Mohr, “Performance Measurement and Cost Accounting: Are They Complementary or Competing Systems of Control?” Public Administration Review 76, no. 4 (2016): 616–25. ↩︎