Articles In This Month's Issue: April 2005
Making the Most of the New Blue Book
The 2005 edition of Governmental Accounting, Auditing, and Financial Reporting marks the eighth substantial revision in a series that now extends almost 70 years. Learn what has changed since the 2001 edition and why the Blue Book is still the ultimate training tool and technical resource on governmental accounting.
Gregory S. Allison
Governmental Accounting Standards Come of Age: Highlights from the First 20 Years
Last June marked the 20th anniversary of the founding of the Governmental Accounting Standards Board. Retrace the steps of the GASB over its first 20 years — from the original project agenda through the landmark issuance of Statement 34 and beyond.
Terry K. Patton and Robert J. Freeman
Peering into the Future: Emerging Issues in Governmental Accounting
The Governmental Accounting Standards Board recently approved a new strategic plan that will play an important role in establishing how and when standards are adopted in the years to come. Learn about the GASB’s major goals for the next five years and the issues that are likely to be addressed in the near-term and not-so-near term.
David R. Bean
Consumer-Driven Health Care: Will It Take Hold in the Public Sector?
Governments at all levels are searching for ways to rein in health care costs without jeopardizing either the health or the pocketbooks of their employees. An increasing number of employers, both private and public, are turning to consumer-driven health care, a multi-tiered model that shifts some of the decision making from the insurance companies directly to the consumer.
Michael F. Compton
Home Improvement: Changing Government Business Processes for Good with the Help of Technology
When enterprise technology systems do not live up to expectations, the reasons usually have less do with technology and more to do with organizational culture. To make the most of their technology investments, governments must first address the organizational issues that often undermine the potential of new systems to enhance business processes.