WWW.DISSERTATION.XLIBX.INFO
FREE ELECTRONIC LIBRARY - Dissertations, online materials
 
<< HOME
CONTACTS



Pages:   || 2 | 3 | 4 | 5 |   ...   | 20 |

«By Zachary T. Mohr Submitted to the graduate degree program in the School of Public Affairs and Administration and the Graduate Faculty of the ...»

-- [ Page 1 ] --

COST ACCOUNTING IN US CITIES: TRANSACTION COSTS AND GOVERNANCE FACTORS AFFECTING COST

ACCOUNTING DEVELOPMENT AND USE

By

Zachary T. Mohr

Submitted to the graduate degree program in the School of Public Affairs and Administration

and the Graduate Faculty of the University of Kansas in partial fulfillment of the requirements

for the degree of Doctor of Philosophy.

________________________________

Alfred Tat-Kei Ho, Committee Chair ________________________________

Jacob Fowles ________________________________

John Nalbandian ________________________________

Chris Silvia ________________________________

Rajendra P. Srivastava Date Defended: March 28th, 2013 The Dissertation Committee for Zachary T. Mohr

certifies that this is the approved version of the following dissertation:

COST ACCOUNTING IN US CITIES: TRANSACTION COSTS AND GOVERNANCE FACTORS

AFFECTING COST ACCOUNTING DEVELOPMENT AND USE

________________________________

Alfred Tat-Kei Ho, Committee Chair Date approved: April 22nd, 2013 ii Abstract Cost accounting in government is a topic that has an oddly uncertain place in financial management. Many people know what it is as an ideal construct but do not know what it is in practice. This uncertainty of practice and strong expectations about what it should be creates a tightrope that must be consciously attended to and exacts a toll on those who study its practice. For example, activity based costing, or ABC, was generally presumed to be the state of the art for cost accounting in government (Geiger, 2010). While there has been much research about cost accounting in the context of private organizations, the literature on cost accounting in public organizations has not kept pace with its development for the past two decades, especially when many public organizations are experiencing fiscal stress and there is a renewed interest in the subject of cost measurement and containment. This thesis reviews the development of cost accounting research and practices, including the practice of a hybrid of traditional cost accounting and ABC. The research then applies transaction cost theory and a variety of contextual factors that are supported in the literature to create a theoretical model of how cost accounting is used in public organizations. The model is tested on a case study of an ABC implementation in a small city. The insights from this analysis are corroborated through the analysis of the cost accounting practices in a sample of 30 large US cities. The hierarchical logistic regression of 1122 services in these cities finds that the transaction cost variables of asset specificity and uncertainty are significant factors that influence which services get measured in the cost accounting plans. The final empirical chapter looks at why cost accounting is used in US cities and shows that fiscal stress is related to US cities using cost iii accounting. The last chapter draws conclusions from the current research and discusses avenues for future research.

–  –  –

This dissertation would not have been possible without the help and guidance of many people.

They have helped me along the way and I want to acknowledge their valuable contributions.

The final product would not have been nearly as good without their help and the journey would not have been nearly as rewarding. In the language of transaction cost theory, uncertainty creates a transaction cost to those who want to study it. While this dissertation had some of those transaction costs, it has also had transaction benefits. I will be always grateful to my Committee Chair, Dr. Alfred Ho, for pointing out those benefits. He read through many drafts and always provided transaction benefits. My committee also provided invaluable support and insight over the last four years. Dr. Raj Srivastava from the Accounting Department not only put up with my dissertation, but also my unusual questions of practice and theory in his Advanced Managerial Accounting class. Dr. John Nalbandian and Dr. Chris Silvia provided helpful comments in their areas of expertise that have made me think more deeply about these other areas of local government. Dr. Jacob Fowles deserves special thanks for not only reading drafts and providing comments, but also for answering my myriad questions about so many things related to (and sometimes not related to) public financial management. The other faculty at the School of Public Affairs and Administration also deserve a great deal of recognition.

Making time for me (which is a cost that someone who studies cost accounting truly appreciates), the faculty offered an exceptionally supportive environment for a doctoral student.

In addition to exceptional faculty, the University of Kansas has strong partnerships with an extraordinary range of practitioners with excellent experience in cities and public v organizations. The KU public administration graduates (known as KUCIMATS - Kansas University City/County Managers and Trainees) provided early and continuing support for this dissertation. Their professional insights were invaluable to this research. Along with the graduates of KU public administration, I need to thank the hundreds of city finance and budgeting staff in many communities that have helped with this and other research projects over the years. It is usually only with their assistance that academic public administration can have insight into the practice of financial management in public administration.





At the east entrance of Wescoe Hall, there is a sign that reads “It takes a campus to graduate a student.” In my case, that is especially true. I want to thank Paul Johnson and Aaron Bolton at the Center for Research Methods and Data Analysis, Paul Mason and the KU Accounting Department, and Liana Silva at the KU Writing Center. I gratefully acknowledge the financial support during my first and last year of the University of Kansas Fellowship, which was facilitated by the work of Dr. Charles Epp in the School of Public Affairs and Administration.

I also want to thank cost accounting professionals Bret Schlyer and Dr. Dale Geiger for answering questions and sharing stories about cost accounting. Dr. Justin Marlowe provided early helpful comments on cost accounting and contributed greatly to my interest in public accounting and financial management.

The doctoral students of the University of Kansas attended my presentations on cost accounting. The non-budget and finance students that attended my presentations on government cost accounting went beyond the call of professional duty. Happily, they have supported me in this endeavor.

vi Most significantly, my wife Ashley has offered a great deal of support over the last four years. I hope that she enjoys the irony of me doing a dissertation on cost accounting.

–  –  –

Table of Contents

List of Illustrations

List of Acronyms

Chapter 1: Introduction

The Need for Cost Management in Government

A Recent History of Cost Accounting Research

Chapter Conclusion: The Need for a New Public Sector Cost Accounting Research Agenda................ 21 Chapter 2: Theories of Public Sector Cost Accounting Utilization

Positive Accountancy Theory

The Bureaucratic Politics of Cost Accounting in Cities

Transaction Cost Theory

Other Contextual Factors and Cost Accounting Use

Chapter Conclusion: The Theoretical Model

Chapter 3: Cost Accounting and Cost Management in US Cities

A Note on the Language of Cost Accounting Systems

Traditional Cost Accounting

Activity Based Costing

Hybrid Cost Systems: Between Traditional Cost Accounting and ABC

Comparison of the Three Systems

Cost Management: Using Cost Accounting and Management for More than Reporting

Chapter Conclusion: Possibilities and Limitations of Different Types of Cost Accounting

Chapter 4: The Missing Cost in Cost Accounting: A Qualitative Case Analysis

Research Expectations for the Small Government Case

Study Design, Data, and Methods

Case Background

The Relationship between Fiscal Stress, Slack Resource, and ABC Implementation

Transaction Cost Influences

Additional Benefits of ABC: Budget, Management, and Performance

Contextual Factors in Implementation

Case Study Conclusions

viii Chapter 5: Cost Accounting at the Service Level: A Transaction Cost Analysis

Research Expectations for the Determinants of Cost Accounting of Services

Empirical Model of Service Level Cost Accounting

Description of Cost Accounting and Transactions Cost Data

Hierarchical Models of Cost Accounting at the Service Level

Discussion of Model Results

Conclusions on the Analysis of Service Level Cost Accounting

Chapter 6: Why Do U.S. Cities Utilize Cost Accounting? An Analysis of Four Common Reasons........... 109 Literature and Expectations

Four Reasons: Rate Setting, Performance Netting, Grant Getting and Blood Letting

Institutional Control Variables

Data and Method

Analysis

Conclusion

Chapter 7: Toward a Theory of Governance and Financial Management

Cost Accounting Practices in Cities

Cost Accounting as a Contribution to the Contracting and Governance Literature

Toward a Theory of Governance and Financial Management

–  –  –

Figure 1.1: Percentage Savings or Loss-State and Local Aggregate 1960-2010…………………………………….

136 Table 1.1: State and Local Government Fiscal Stress 1960-2010………………………………………………………….137 Figure 1.2: State and Local Surplus (Deficit) as % of GDP……………………………………………………………………..138 Figure 2.1: Positive Accountancy Model………………………………………………………………………………………………139 Figure 2.2: Different Cost System Preferences by Principal and Agent…………………………………………………140 Figure 2.3: Implemented Cost System Differs from Optimal System…………………………………………………….141 Figure 2.4: Transaction Costs Reduce the Optimal Level of Cost Accounting……………………………………….142 Figure 2.5: Multiple Transaction Costs Leads to Multiple Optima………………………………………………………..143 Figure 2.6: Transactions Cost of Uncertainty from Cost Measurement………………………………………………..144 Figure 2.7: Transaction Cost and Uncertainty Reductions Affect Optima…………………………………………….145 Figure 2.8: Theoretical Model of Cost Accounting Use at the Service Level………………………………………….146 Figure 3.1: Traditional Cost Accounting Example…………………………………………………………………………………147 Figure 3.2: Activity Based Cost Example……………………………………………………………………………………………….148 Figure 3.3: Hybrid Cost Accounting Example………………………………………………………………………………………..149 Table 3.1: Key Attributes of Cost System Difference…………………………………………………………………………….150 x Table 3.2: Expanded Cost System Comparison…………………………………………………………………………………… 151 Table 4.1: Position of Interviews………………………………………………………………………………………………………….154 Figure 4.1: Organizational Hierarchy……………………………………………………………………………………………………155 Figure 4.2: Case Study Job Code Summary…………………………………………………………………………………………..156 Table 5.1: City Characteristics………………………………………………………………………………………………………………157 Table 5.2: Variable Descriptive Statistics………………………………………………………………………………………………158 Table 5.3: Determinants of Cost Accounting at the Service Level…………………………………………………………159 Figure 5.2: Predicted Probabilities by Asset Specificity and Fund Balance..………………………………………….160 Table 6.1: Descriptive Statistics……………………………………………………………………………………………………………161 Table 6.2: Determinants of Cost Accounting……………………………………………………………………………………….162 Figure 6.1: Predicted Probabilities of Cost Accounting with Varying Fund Balance………………………………163 Figure 7.1: Final Model………………………………………………………………………………………………………………………..164 Figure 7.2: Transaction Costs, Cost Accounting, and Performance Measurement Relationships.…….….165 Figure 7.3: Model of Governance and Financial Management…………………………………………………………….166

–  –  –



Pages:   || 2 | 3 | 4 | 5 |   ...   | 20 |


Similar works:

«INVESTIGATION OF OPTICAL LOSS CHANGES IN SILOXANE POLYMER WAVEGUIDES DURING THERMAL CURING AND AGING A Dissertation Presented to The Academic Faculty by Shashikant G. Hegde In Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy in the G.W. Woodruff School of Mechanical Engineering Georgia Institute of Technology April 2008 COPYRIGHT 2008 BY SHASHIKANT G. HEGDE INVESTIGATION OF OPTICAL LOSS CHANGES IN SILOXANE POLYMER WAVEGUIDES DURING THERMAL CURING AND AGING Approved...»

«Analysis of the Present Curriculum: The Kingdom of God, and Proposal for the Future Curriculum of the Presbyterian Church of Korea by Hyeok-Su Chae A Thesis submitted to the Faculty of Knox College and the Pastoral Department of the Toronto School of Theology In partial fulfillment of the requirements for the degree of Doctor of Philosophy in Theology awarded by the University of St. Michael’s College © Copyright by Hyeok-Su Chae 2014 Analysis of The Present Curriculum: The Kingdom of God,...»

«NANOSCALE ELECTRODE AND DIELECTRIC MATERIALS, PROCESSES AND INTERFACES TO FORM THIN-FILM TANTALUM CAPACITORS FOR HIGH-FREQUENCY APPLICATIONS A Dissertation Presented to The Academic Faculty By Parthasarathi Chakraborti In Partial Fulfillment Of the Requirements for the Degree Doctor of Philosophy in the School of Material Science and Engineering Georgia Institute of Technology May 2016 [COPYRIGHT © 2016 PARTHASARATHI CHAKRABORTI] NANOSCALE ELECTRODE AND DIELECTRIC MATERIALS, PROCESSES AND...»

«BREAKING THE SILENCE: NATIONALISM AND FEMINISM IN CONTEMPORARY EGYPTIAN WOMEN’S WRITING Thesis submitted for the degree of Doctor of Philosophy at the University of Leicester by Chia-Ling She School of English University of Leicester September, 2010 Abstract The works I examine in this thesis for Egyptian women’s narrative liberation strategies span from the nationalist-feminist works of the 1920s in Egypt throughout the twentieth century. I include works by Huda Shaarawi, Zainab...»

«THEORETICAL STUDIES OF THE STRUCTURE-PROPERTY RELATIONSHIPS OF HOLEAND ELECTRON-TRANSPORT MATERIALS FOR ORGANIC PHOTOVOLTAIC APPLICATIONS A Dissertation Presented to The Academic Faculty by Laxman Pandey In Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy in the School of Chemistry and Biochemistry Georgia Institute of Technology August 2013 Copyright © 2013 by Laxman Pandey THEORETICAL STUDIES OF THE STRUCTURE-PROPERTY RELATIONSHIPS OF HOLEAND ELECTRON-TRANSPORT...»

«MECHANICAL BEHAVIOR OF CARBON NANOTUBE FORESTS UNDER COMPRESSIVE LOADING A Dissertation Presented to The Academic Faculty By Parisa Pour Shahid Saeed Abadi In Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy in the George W. Woodruff School of Mechanical Engineering Georgia Institute of Technology May 2013 Copyright © 2013 Parisa Pour Shahid Saeed Abadi MECHANICAL BEHAVIOR OF CARBON NANOTUBE FORESTS UNDER COMPRESSIVE LOADING Approved by: Dr. Samuel Graham, Advisor...»

«THE WORD MADE CINEMATIC: THE REPRESENTATION OF JESUS IN CINEMA by Gregory Kahlil Kareem Allen B.A. Film Studies, University of Pittsburgh, 1997 M.A. English Literature, University of Pittsburgh, 2002 Submitted to the Graduate Faculty of Arts and Sciences in partial fulfillment of the requirements for the degree of Doctor of Philosophy University of Pittsburgh 2008 UNIVERSITY OF PITTSBURGH ARTS AND SCIENCES This dissertation was presented by Gregory Kahlil Kareem Allen It was defended on April...»

«Jackie Feldman April, 2013 CURRICULUM VITAE AND LIST OF PUBLICATIONS Personal Details Jackie Feldman Born: August 31, 1956, New York, N.Y. Date of immigration: October 1978. Department of Sociology and Anthropology Ben Gurion University Beersheba, Israel Tel.: 08-647-2083 jfeldman@bgu.ac.il Home address: Anusei Mashhad 3, Apt. 20 Jerusalem 93784 Israel Tel. 052-8704489 Education B.A. 1973-77: City College of New York – Departments of Mathematics and Philosophy, magna cum laude. M.A. 1978-88:...»

«QUASARS, CARBON, AND SUPERNOVAE: EXPLORING THE DISTRIBUTION OF ELEMENTS IN AN EXPANDING UNIVERSE by Shailendra Kumar Vikas Bachelor of Technology, Indian Institute of Technology, Kharagpur, 2001 Master of Science, University of Pittsburgh, 2007 Submitted to the Graduate Faculty of the Department of Physics and Astronomy in partial fulfillment of the requirements for the degree of Doctor of Philosophy University of Pittsburgh 2013 UNIVERSITY OF PITTSBURGH DEPARTMENT OF PHYSICS AND ASTRONOMY...»

«INVESTIGATION OF NANODIAMONDS WITH SI-V DEFECT CENTERS FOR APPLICATIONS IN FLUORESCENCE-BASED SENSING AND DRUG DELIVERY by SONAL SINGH Dr. AARON CATLEDGE, CHAIR Dr. DERRICK R. DEAN Dr. JOSEPH G. HARRISON Dr. EUGENIA KHARLAMPIEVA Dr. YOGESH K. VOHRA A DISSERTATION Submitted to the graduate faculty of The University of Alabama at Birmingham, in partial fulfillment of the requirements for the degree of Doctor of Philosophy BIRMINGHAM, ALABAMA 2013 INVESTIGATION OF NANODIAMONDS WITH SI-V DEFECT...»

«An Appraisal of Naturalism in Contemporary Meta-Ethics David Christopher Lahti B.S., Gordon College Dissertation submitted for the degree of Ph.D. in philosophy (ethics) on 28 February 1998. The Whitefield Institute, Oxford.Co-supervisors: E. David Cook, Fellow, Green College, Oxford University R. J. Berry, Emeritus Professor of Genetics, FIBiol, FRSE, University College London Reformatted and repaginated for Letter sized paper, 2000. None of the following has been submitted previously for any...»

«Ionic Liquid Based Polymer Gel Electrolytes A DISSERTATION SUBMITTED TO THE FACULTY OF THE GRADUATE SCHOOL OF THE UNIVERSITY OF MINNESOTA BY Keun Hyung Lee IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF DOCTOR OF PHILOSOPHY Advisers: C. Daniel Frisbie and Timothy P. Lodge November 2012 © Keun Hyung Lee 2012 Acknowledgements This thesis would not have been completed without the help and support of many people. First and foremost, I would like to thank my advisors, Professors Dan...»





 
<<  HOME   |    CONTACTS
2016 www.dissertation.xlibx.info - Dissertations, online materials

Materials of this site are available for review, all rights belong to their respective owners.
If you do not agree with the fact that your material is placed on this site, please, email us, we will within 1-2 business days delete him.