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Government & Nonprofit Section
American Accounting Association
2005 Midyear Meeting
Sessions are
located in Starr Auditorium in the
Meals will be in Bell Hall,
and Taubman BC, Taubman Building.
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8:00 am 8:30 am |
Continental
Breakfast |
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(105 minutes) |
Session 1: Accounting & Fiscal Challenges Facing Governments Moderator: Linda Kaboolian, Kennedy School of Government Ernie Almonte, Auditor-General of Rhode Island "Accounting and Fiscal Challenges Facing Governments," Martin Benison, Comptroller, Commonwealth of MA and Eric Berman, Deputy Comptroller, Commonwealth of MA Accountability
& Federal Mandates: Unfunded Mandates Reform Act,
Joseph Santiago, US Governmental Accountability Office |
2.1 |
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Break
- Refreshments |
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(30 minutes) |
Session 2: Governmental Regulatory Outlook Moderator: Robert Smith, Middle Tennessee State University GASB Update, Terry Patton, Government Accounting Standards Board
FASAB
Update, Wendy Comes, Federal
Accounting Standards Advisory Board |
0.6 |
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(75 minutes) |
Session 3: Improving Fiscal Management Moderator: Louis Stewart, Long Island University, Brooklyn GASB 31 & Investment of Public Funds Benjamin Finkelstein, Stanford Group The Competitive Impact of Electronic Auctions and Auction Type in the Market for Municipal Bonds, Jayaraman Vijayakumar and Kenneth Daniels Does Mandatory Disclosure Reduce the Cost of Capital? Evidence from Municipal Bonds, Angela Gore and William Baber Discussant: Andrew McLelland, Auburn University |
1.5 |
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Lunch:
Nonprofit-Governmental Partnerships Moderator: Peter Frumkin, Hauser Center Lunch
Speaker: Robert
Culver, CEO and President of MassDevelopment |
0.9 |
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(75 minutes) |
Session 4: Designing and Implementing Performance Systems Moderator/Commentator: Ken Smith, Willamette University Why Measure Performance? Different Purposes Require Different Measures, Robert Behn, Kennedy School of Government "Activity-Based Budgeting in the City of Somerville, MA", Linda Bilmes, Kennedy School of Government, Edward Bean, Comptroller, and William Fowler, Treasurer, City of Somerville, MA Nonprofit Impact Manager Jason Saul, B2P.Com |
1.5 |
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Break
- Refreshments |
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(75
Minutes) |
Session
5: Reporting and Assessing Performance A Brief History of Performance Measurement, Lee Schiffel Reporting Performance Information: Suggested Criteria for Effective Communication, Wilson S. Campbell and Terry K. Patton, Government Accounting Standards Board
Value
Creation in Public Enterprises: An Empirical Analysis of Coordinated
Organizational Changes in the VA Hospital System,
Nicole
Thibodeau, John
H. Evans III, Nandu
J. Nagarajan
Public
School Spending, Functional Cost Classifications, and Student Performance:
A Simultaneous Equations Approach,
Michael
P. Schoderbek, Yaw
M. Mensah, and Robert
Werner Discussant: Michael Granof, University of Texas, Austin |
1.5 |
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Dinner: Taubman, 5th Floor Dinner Panel: Social Security: Accounting and Financial Challenges Moderator: Elizabeth Keating, Kennedy School of Government
David Mosso, Chair, Federal Accounting Standards Advisory Board
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1.0
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