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dc.contributor.advisorBrook, Douglas A.
dc.contributor.advisorMatthews, Danny
dc.contributor.authorAman, Rex T.
dc.date12-Jun
dc.date.accessioned2012-07-30T23:15:40Z
dc.date.available2012-07-30T23:15:40Z
dc.date.issued2012-06
dc.identifier.urihttp://hdl.handle.net/10945/7302
dc.descriptionApproved for public release, distribution unlimiteden_US
dc.description.abstractThe purpose of this thesis is to determine the extent to which executives and program managers within the 24 major Chief Financial Officer (CFO) Act agencies utilize federal financial statements, contained within their Performance and Accountability Reports (PARs) or Agency Financial Reports (AFRs), to make better decisions or manage better. Studies to date indicate that most of the benefits have occurred within the financial management domain better internal controls, improved financial systems, and more accurate and timely financial information. Additionally, clean audit opinions have resulted in reputational benefits for agency CFOs and their finance departments. To date, however, little has apparently been done to address how these financial statements and audit processes can most effectively be used. Using data obtained from the 24 major CFO agencies, along with three external perspectives, this thesis explores the internal users and uses of financial statements within the federal government to see if there is evidence that higher order benefits are being realized, namely the use of financial statements by executives and managers within the federal government for improved decision making and managing.en_US
dc.publisherMonterey, California. Naval Postgraduate Schoolen_US
dc.titleInternal Users and Uses of Financial Statements within the Federal Governmenten_US
dc.typeThesisen_US
dc.contributor.corporateNaval Postgraduate School (U.S.)
dc.contributor.departmentBusiness Administration
dc.subject.authorFinancial Statementsen_US
dc.subject.authorDepartment of Defenseen_US
dc.subject.authorFinancial Improvement and Audit Readinessen_US
dc.subject.authorFIARen_US
dc.subject.authorAuditen_US
dc.description.recognitionOutstanding Thesisen_US
dc.description.serviceLieutenant Commander, United States Navyen_US
etd.thesisdegree.nameMaster of Business Administrationen_US
etd.thesisdegree.levelMastersen_US
etd.thesisdegree.disciplineResource Management—Defense Focusen_US
etd.thesisdegree.grantorNaval Postgraduate Schoolen_US


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