| Article ID: | iaor19971742 |
| Country: | United States |
| Volume: | 8 |
| Issue: | 4 |
| Start Page Number: | 530 |
| End Page Number: | 553 |
| Publication Date: | Apr 1997 |
| Journal: | Public Budgeting and Financial Management |
| Authors: | Frank Howard A. |
| Keywords: | management, politics, government, economics, statistics: empirical |
This article explores the possible impact on cash flows and balance sheets of Florida’s 67 counties if asset depletion were recorded in a manner analogous to that of private entities. Findings highlight the difficulty that may be encountered with changing emphasis of government accounting from focus on cash flows to that of actual resources utilized.