American Government Accounting

American Government Accounting in General

1. “Research on Accounting Policy Making with Applications to Government Accounting” in Research in Government Accounting, Reporting, Budgeting and Auditing: Evaluation and Issues for Research (AAA Public Sector Section, Research Committee, 1982), pp. 28-43. [Chan1982GovtAcctgPolicymaking.pdf]

2. “Advances in Governmental Accounting: A Review of Research and Policy,” Advances in Accounting (1986), pp. 181 220, with Ronald D. Picur.

3. “The Role of Information in a Democracy and in Government Operations: The Public Choice Methodology,” Research in Governmental and Nonprofit Accounting, Volume 3, Part B (1987), pp. 3 27, with Marc Rubin. [Chan1987RubinPubChoice.pdf]

4. “The Government Environment: Characteristics and Influences on Accounting and Financial Reporting,” Chapter 1 in Handbook of Governmental Accounting and Finance, edited by N. G. Apostolou and D.L.Crumbley (NY: Wiley), 1989; significant revision for the 2nd ed. (1992), pp. 1-1 to 1-24.

5. “The Bases of Accounting for Budgeting and Financial Reporting,” Handbook of Government Budgeting, edited by R.T. Meyers (Jossey-Bass, 1998), pp. 357-380. [Chan1998BasisActg.pdf]

6. “Reforming American Government Accounting in the 20th Century,” in Handbook of Public Management Practice and Reform, edited by K.T. Liou (NY: Marcel Dekker, Inc., 2000), pp. 97-121. [Chan2000AmericanGAReform20C.pdf]

7. “Government Budgeting and Accounting Reform in the United States,” in Chinese and English, Models of Public Budgeting and Accounting Reforms, OECD Journal on Budgeting, Vol. 2, Supplement 1 (2002), pp. 187-223. [Chan2002USGBAReforms.pdf,Chan2002USGBAReformsCH.pdf]

8. “Changing Roles of Public Financial Management” in Public Management and Governance, ed. by Tony Bouvaird and Elke Loeffler (London: Routledge, 2003), pp. 101-111. [Chan2003RolesPFM.pdf]

9. “American Government Accounting Principles and Changes: A Brief Introduction,” [in Chinese] [Chinese Journal of] Accounting Research (September 2004), pp. 28-30. [Chan2004AGAPrinCH.pdf]

10. “The Changing Roles of Financial Management,” in Public Management, 2nd ed. edited by Tony Bouvaird and Elke Loeffler (London: Routledge, forthcoming), with XU Yunxiao.

American Federal Government Accounting and Budgeting

1. “The Budget System and Concepts of the United States Government,” Chinese Translation, Budgeting Accounting Statistics Monthly Review, (Taiwan, September 1992), pp. 13-22, with Zhilong Fang.

2. “Accounting and Financial Management Reform in the United States Government: An Application of Professor Lüder’s Contingency Model,” Perspectives on Performance Measurement and Public Sector Accounting (Bern, Switzerland: Paul Haupt Publishers, 1994), pp. 17-41. [Chan1994FMUSGovt.pdf]

3. “Major [U.S.] Federal Budget Acts,” Global Budget Deficits, edited by S. Shojai (Praeger, 1999), pp. 17-25. [Chan1999FedBudgetLaw.pdf]

4. “The Evolution of the Federal Budget Laws of the United States,” (in Chinese) Public Governance and Public Budgeting(forthcoming).

5. “How Much Red Ink? Comparing economic and accounting approaches to measuring government deficit and debt,” World Economics, (Vol. 13, No. 1, January-March 2012), with Yunxiao Xu. [C2_USGovt_ChanXu2012HowMuchRedInk.pdf]

American State and Local Accounting and Budgeting

1. “Local Government Accounting…” Urban Affairs Papers (Spring 1980), pp. 19 27. [Chan1981LocGovtAcctg.pdf]

2. “Standards and Issues in Governmental Accounting and Financial Reporting,” Public Budgeting and Finance, Volume 1, No. 1 (Spring 1981), pp. 55 65. [Chan1981GAStds&Issues.pdf]

3. “A Selected (Annotated) Bibliography on Governmental Accounting: 1979-81,” Public Budgeting and Finance, Volume 1, No. 2 (Summer 1981), pp. 69-73.

4. “Objectives of Accounting and Financial Reporting by Governmental Units: A Research Study, Volume II (Chicago: NCGA, 1981):

a. “Decisions and Information Needs of Voters, Taxpayers and Service Recipients”b. “Decisions and Information Needs of Legislative, Governing and Oversight Bodies”c. “Decision and Information Needs of Intergovernmental Grantors”

5. “Organizational Slack in Municipal Government: A Cost Variance Analysis,” Journal of Urban Affairs (Spring 1983), pp. 95-107, with Terry Nichols Clark.

6. “The Birth of the Governmental Accounting Standards Board: How? Why? What Next?” Research in Governmental and Nonprofit Accounting, Volume 1 (1985), pp. 3 32. [Chan1985BirthGASB.pdf]

9. “Fund Reporting and Municipal Credit Risk: A Discussion of Ingram’s Tests,” Contemporary Accounting Research, Vol. 3 (Fall 1986), pp. 222 225.

10. “Overview of Governmental Accounting Principles,” Chapter 1 in Applying Government Accounting Standards, edited by M.A.Dittenhofer (NY: Matthew Bender, 1990), pp. 1-1 to 1-31; significant revision 1994.

11. “Overview of Fund Accounting,” Chapter 2 in Applying Governmental Accounting Standards, edited by M.A. Dittenhofer (NY: Matthew Bender, 1991, 1990), pp. 2-1 to 2-13, with R.H. Jones.

12. “Government Financial Statement Analysis: Ten Questions and Some Answers” and seven chapters on aspects of government fiscal performance with Clark in Terry Nichols Clark, ed., Monitoring Local Governments (Kendall/Hunt for Urban Innovation Analysis, Inc., 1990), pp. 165-184. [Chan1990FA10QA.pdf]

13. “Principles for Designing the [Government] Finance Organization: A Guide for Reform Efforts and Leadership Transition,”Government Finance Review (June 1998), pp. 15-19, with Rowan A. Miranda. [Chan1998MirandaFinOrg.pdf]

14. “La reforme de la comptabilite locale aux Etates-Unis: La norme 34 due GASB,” Revue Francaise de Comptabilite (French Accounting Review) (February, 2001), pp. 27-29.

15. “The Impact of GASB Statement No. 34 on Public Budgeting,” Public Budgeting & Finance, Vol. 21, No. 3 (Fall 2001), pp. 79-87. [Chan2001GASB34.pdf]