{"id":11735,"date":"2015-03-14T15:09:36","date_gmt":"2015-03-14T11:39:36","guid":{"rendered":"http:\/\/www.irantahgig.ir\/?p=11735"},"modified":"2015-03-28T17:40:04","modified_gmt":"2015-03-28T14:10:04","slug":"%d8%b3%d8%a7%d8%ae%d8%aa%d8%a7%d8%b1%d9%87%d8%a7%db%8c-%d8%ad%da%a9%d9%88%d9%85%d8%aa-%d9%88-%d8%ad%d8%b3%d8%a7%d8%a8%d8%af%d8%a7%d8%b1%db%8c-%d8%af%d8%b1-%d8%b4%d9%87%d8%b1%d8%af%d8%a7%d8%b1%db%8c","status":"publish","type":"post","link":"http:\/\/www.irantahgig.ir\/?p=11735","title":{"rendered":"\u0633\u0627\u062e\u062a\u0627\u0631\u0647\u0627\u06cc \u062d\u06a9\u0648\u0645\u062a \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0647\u0627\u06cc \u0628\u0632\u0631\u06af"},"content":{"rendered":"

Governance structures and accounting at large municipalities<\/span><\/p>\n

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\u0646\u0627\u0645 \u0645\u062c\u0644\u0647:\u00a0<\/strong>Journal of Accounting and Public Policy<\/span><\/span><\/p>\n

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\u0686\u06a9\u06cc\u062f\u0647 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc<\/span><\/h3>\n

Either Mayor\u2013Council or Council\u2013Manager forms of governance operate most cities in the US, with a slow trend toward Council\u2013Manager cities. Theoretical modeling suggests that the Council\u2013Manager form should be more efficient, since the city manager has greater incentives to increase financial and accounting performance relative to the mayor as chief executive officer. However, two sets of factors may be more important for municipal comparisons. Since the mid-1980s, regulations of state and local governments have intensified. At the same time, economic conditions improved dramatically. Consequently, these two factors might be more relevant to evaluate the financial and accounting conditions in large cities. The purpose of this paper is to test the significance of governance structure on accounting disclosure levels and financial condition, based on samples of large cities from the early 1980s and the mid-1990s. The findings support the perspective that city manager cities substantially outperform Mayor\u2013Council cities on major dimensions examined in both univariate and multivariate tests. Large municipalities improved on key financial and accounting variables from 1983 to 1996. Council\u2013Manager cities maintained superiority over Mayor\u2013Council cities for accounting disclosure in both periods. Council\u2013Manager cities were significantly better in financial condition in 1983, but the evidence for 1996 was mixed<\/span><\/p>\n

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Giroux, G., & McLelland, A. J. (2003). Governance structures and accounting at large municipalities. Journal of Accounting and Public Policy, 22(3), 203-230.<\/span><\/p>\n

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\t\n\n\t\t\n\t\t

\n\t\t\t100,000 \u0631\u06cc\u0627\u0644 – \u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062a\u0631\u062c\u0645\u0647<\/span> <\/span><\/a>\u0646\u0647\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0646 \u062e\u0631\u06cc\u062f<\/a>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\u0645\u0648\u0631\u062f \u0628\u0647 \u0633\u0628\u062f \u062e\u0631\u06cc\u062f \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t

Governance structures and accounting at large municipalities \u062a\u0627\u0631\u06cc\u062e: \u06f2\u06f0\u06f0\u06f3 \u067e\u0627\u06cc\u06af\u0627\u0647: \u0627\u0644\u0632\u0648\u06cc\u0631 \u0644\u06cc\u0646\u06a9 \u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[84,127,211,216],"tags":[],"_links":{"self":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/11735"}],"collection":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11735"}],"version-history":[{"count":4,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/11735\/revisions"}],"predecessor-version":[{"id":13193,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/11735\/revisions\/13193"}],"wp:attachment":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11735"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}