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Current Practices and Issues in Capital Budgeting and Reporting
Authors:Beverly S. Bunch
Affiliation:Assistant professor at the LBJ School of Public Affairs, University of Texas at Austin, Austin, Texas 78713-8925.
Abstract:
Budgeting and accounting professionals, as well as other interested parties, are currently examining ways to improve governmental capital budgeting and reporting. Although progress has been made, major policy issues are still being analyzed and debated. This article provides an overview of current practices and the major policy issues that are being addressed. The discussion incorporates related ideas and observations made by Jesse Burkhead four decades ago. The author concludes that many of Burkhead's insights in the area of capital budgeting and reporting are still relevant and useful today.
Keywords:
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