In The Fiscal Case against Statehood, Stephanie D. Moussalli investigates the territorial residents’ fears that statehood will be expensive and examines the frontier development of government accounting practices. Moussalli analyzes financial reports from New Mexico and Arizona from the 1880s to the 1920s and finds a significant increase in the cost of government as well as an improvement in the governments’ accountability for their use of the public purse.
In The Fiscal Case against Statehood, Stephanie D. Moussalli investigates the territorial residents’ fears that statehood will be expensive and examines the frontier development of government accounting practices. Moussalli analyzes financial reports from New Mexico and Arizona from the 1880s to the 1920s and finds a significant increase in the cost of government as well as an improvement in the governments’ accountability for their use of the public purse.
Stephanie D. Moussalli is assistant professor of accounting at Rhodes College.
Inhaltsangabe
Acknowledgments Introduction Part I. The Money Chapter 1. Statehood and Leviathan Chapter 2. New Mexico's Rocky Fiscal Road to Statehood Chapter 3. Arizona's Rocky Fiscal Road to Statehood Chapter 4. The Statehood Gamble Chapter 5. The Birth of Leviathan Part II. The Books Chapter 6. Accountability and Statehood Chapter 7. The Talk: Management's Discussion and Analysis Chapter 8. Accountants at the Service of the State: Reforming Property Tax Administration Chapter 9. Funds, Assets, Liabilities, Fiscal Years, and Report Timing Chapter 10. Interfund Transfers, Federal Subsidies, Revenues and Expenditures, Tax Rates, and Budgets Chapter 11. The Elements of Accountability Chapter 12. Conclusion: Statehood and Accountability, Leviathan and Accountants Appendix
Acknowledgments Introduction Part I. The Money Chapter 1. Statehood and Leviathan Chapter 2. New Mexico's Rocky Fiscal Road to Statehood Chapter 3. Arizona's Rocky Fiscal Road to Statehood Chapter 4. The Statehood Gamble Chapter 5. The Birth of Leviathan Part II. The Books Chapter 6. Accountability and Statehood Chapter 7. The Talk: Management's Discussion and Analysis Chapter 8. Accountants at the Service of the State: Reforming Property Tax Administration Chapter 9. Funds, Assets, Liabilities, Fiscal Years, and Report Timing Chapter 10. Interfund Transfers, Federal Subsidies, Revenues and Expenditures, Tax Rates, and Budgets Chapter 11. The Elements of Accountability Chapter 12. Conclusion: Statehood and Accountability, Leviathan and Accountants Appendix
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