Accession Number : ADA306236

Title :   A Comparative Analysis of Financial Reporting Models for Private and Public Sector Organizations.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Areman, Bryan E.

PDF Url : ADA306236

Report Date : DEC 1995

Pagination or Media Count : 138

Abstract : The objective of this thesis was to describe and compare different existing and evolving financial reporting models used in both the public and private sector. To accomplish the objective, this thesis identified the existing financial reporting models for private sector business organizations, private sector nonprofit organizations, and state and local governments, as well as the evolving financial reporting model for the federal government. Using archival research, the study characterized the alternative models in terms of reporting objectives, information users and their needs, accounting conventions, and the types and content of financial reports. Similarities and differences among the reporting models were identified. Broad findings include that the reporting models are generally similar in the reporting of financial condition and different in the reporting of operations. The different reporting practices follow logically from the varying objectives that financial reporting serves in the different sectors. (AN)

Descriptors :   *ACCOUNTING, *FINANCIAL MANAGEMENT, MATHEMATICAL MODELS, DEPARTMENT OF DEFENSE, POLICIES, UNITED STATES GOVERNMENT, MANAGEMENT INFORMATION SYSTEMS, MANAGEMENT PLANNING AND CONTROL, DECISION MAKING, INVESTMENTS, ECONOMIC IMPACT, COST ANALYSIS, COMPARISON, REPORTS, THESES, RELIABILITY, STANDARDS, USER NEEDS, RESOURCE MANAGEMENT, BENEFITS, PLANNING PROGRAMMING BUDGETING, INCOME, STATE GOVERNMENT, ECONOMIC MODELS, REVENUE SHARING, LOCAL GOVERNMENT.

Subject Categories : Administration and Management
      Economics and Cost Analysis

Distribution Statement : APPROVED FOR PUBLIC RELEASE