A comparative analysis of financial reporting models for private and public sector organizations
Areman, Bryan E.
MetadataShow full item record
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)
Showing items related by title, author, creator and subject.
Stephens, Phillip C. (Monterey, California. Naval Postgraduate School, 1996-12);The purpose of this thesis was to investigate current budgetary financial reporting practices in the Navy, and provide a comprehensive overview of budgetary reporting in that department. This thesis reviewed and discussed ...
Weers, Gerald V., Jr. (Monterey, California: Naval Postgraduate School, 2016-12);The purpose of this project is to identify logical weaknesses in the financial statements of the Department of Defense (DOD) and to propose an alternative approach to accounting to supplant the current corporate-style ...
Brady, Richard T. (Monterey, California ; Naval Postgraduate School, 1999-12);Federal agencies have traditionally prepared financial reports to monitor and report the obligation and expenditure of federal funding. With the passage of the Chief Financial Officers Act of 1990, Congress called for the ...