Local Government e-Disclosure & Comparisons

Equipping Deliberative Democracy for the 21st Century

Häftad, Engelska, 2005

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In Local Government e-Disclosure & Comparisons, author Tim Turner proposes an information system to counterbalance the social complexity represented by over 87,000 local governments and their myriad subordinate units. Turner focuses on three critical choices: whether web-posted data will sufficiently disclose information to interested stakeholders, whether standards will be uniform across state lines, and whether disclosure systems will be integrated nationally. Under his plan, an e-disclosure regimen will populate a federated system of state-based electronic repositories, creating a nationwide data warehouse.

Produktinformation

Utgivningsdatum2005-01-05
Mått154 x 228 x 25 mm
Vikt503 g
FormatHäftad
SpråkEngelska
Antal sidor338
FörlagUniversity Press of America
ISBN9780761830719

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Företagsekonomi inom Ekonomi och ledarskap

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.

Chapter 1 Figures and TablesChapter 2 PrefaceChapter 3 AcknowledgmentsChapter 4 Copyright PermissionsChapter 5 Chapter One: The Argument in Brief: Deliberative Democracy and Democratic Accountability; Cross-Governmental Comparisons; Getting a Handle on 87,000 Governments; Exercises for the ReaderChapter 6 Part One: Trends: Chapter Two: Four Forces for Change: Operational Reforms and Advances; The Disclosure Principle; Contemporary Diagnostic Tools; Information Technology; Exercises for the Reader; Chapter Three: Central Government Trends: The UChapter 7 Part Two: Sketching the Constitutive Parts: Chapter Five: Data and Data Warehousing Issues: Data Comparability and XML; Disaggregated, Raw Financial Data; Disaggregated, Raw Non-Financial Data; Performance Measures; Third Party Measures; Data AggregChapter 8 Part Three: Implementation: Chapter Seven: The Road Ahead: Where We Are State-by-State; Legislative Talking Points; Anticipating the Opposition; Finding Support; A Multi-State Administrative Agreement; Chapter Eight: Postscript on Local GovernChapter 9 AppendicesChapter 10 Glossary of AcronymsChapter 11 IndexChapter 12 About the Author

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.