An empirical analysis of theories on factors influencing state government accounting disclosure

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Abstract

This study develops a politico-economic model based on the theoretical and empirical work in public choice and political science to explain state government accounting disclosure choice. Measures of the theoretical constructs hypothesized to influence accounting disclosure choice are selected from the literature. An updated 1986 practice index, based on Ingram's (1984) 12-practice categories, is used as the indicator accounting disclosure choice. The model is then tested for other indicators of accounting disclosure choice and a reanalysis is performed for 1978. Because of the complexity of the political context, LISREL methodology was used to test the model. The evidence supports the implication that state government accounting disclosure choice is dependent on factors in the political environment and on institutional forces. The model is robust over time and for different measures of accounting disclosure choice.

Original languageEnglish (US)
Pages (from-to)1-42
Number of pages42
JournalJournal of Accounting and Public Policy
Volume11
Issue number1
DOIs
StatePublished - 1992
Externally publishedYes

ASJC Scopus subject areas

  • Accounting
  • Sociology and Political Science

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