Abstract
This study reviews the implementation of GASB 34 by county governments in three states, Florida, Mississippi and Tennessee. We find that laws altering county government officers’ responsibility can influence the county managers’ decision on the level of implementation of an accounting standard regardless of the organization of the government.
Recommended Citation
Posey, Roderick B, and Thompson, Forrest
(2014)
"Responsibility and Standard Implementation: A Case Study of County Governments,"
Journal of Business, Industry, and Economics: Vol. 19, Article 3.
Available at:
https://roar.una.edu/jobie/vol19/iss1/3