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dc.contributor.advisorMoses, Douglas
dc.contributor.advisorMorris, Michael
dc.contributor.authorAreman, Bryan E.
dc.dateDecember 1995
dc.date.accessioned2013-04-29T22:48:57Z
dc.date.available2013-04-29T22:48:57Z
dc.date.issued1995-12
dc.identifier.urihttp://hdl.handle.net/10945/31271
dc.description.abstractThe 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)en_US
dc.description.urihttp://archive.org/details/acomparativenaly1094531271
dc.format.extent129 p.en_US
dc.language.isoen_US
dc.publisherMonterey, California. Naval Postgraduate Schoolen_US
dc.rightsThis publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. As such, it is in the public domain, and under the provisions of Title 17, United States Code, Section 105, may not be copyrighted.en_US
dc.titleA comparative analysis of financial reporting models for private and public sector organizationsen_US
dc.typeThesisen_US
dc.contributor.departmentManagement
dc.description.funderNAen_US
dc.description.recognitionNAen_US
dc.description.serviceU.S. Marine Corps (U.S.M.C.) author.en_US
etd.thesisdegree.nameM.S. in Managementen_US
etd.thesisdegree.levelMastersen_US
etd.thesisdegree.disciplineManagementen_US
etd.thesisdegree.grantorNaval Postgraduate Schoolen_US


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