Concepedia

Appropriations Accounting

Appropriations Accounting is a subsystem of governmental accounting that records and controls authorized expenditures by tracking legally appropriated amounts allocated for specific purposes within a fiscal period.

13

Publications

808

Citations

26

Authors

12

Institutions

Publications per year

2017–2026

3

Variants

Appropriation Accounting

Parents

Children

Publications

13

Accounting change or institutional appropriation?—A case study of the implementation of environmental accounting

Carlos Larrínaga, Jan Bebbington · Critical Perspectives on Accounting · 2001 · 319 citations

, , +15

Compensation to Managers of Charitable Organizations: An Empirical Study of the Role of Accounting Measures of Program Activities

William R. Baber, Patricia Daniel, Andrea Alston Roberts · The Accounting Review · 2002 · 166 citations

, , +13

Defining, measuring, and modeling accruals: a guide for researchers

Chad R. Larson, Richard G. Sloan, Jenny Zha Giedt · Review of Accounting Studies · 2018 · 113 citations

, , +10

The Fatal Defect in the Federal Accounting System

Robert N. Anthony · Public Budgeting &amp Finance · 2000 · 43 citations

, , +7

Defining, Measuring and Modeling Accruals: A Guide for Researchers

Chad R. Larson, Richard G. Sloan, Jenny Zha Giedt · SSRN Electronic Journal · 2017 · 42 citations · Full text

, , +12

1–5 of 13

Authors

26

  1. VC
    Victor Chen

    National Cheng Kung University, Taiwan

    1 publications · 30 citations

    1

    h-index

  2. DW
    Dale W. Jorgenson

    Harvard University Press, United States

    2 publications · 36 citations

    1

    h-index

  3. S.

    1

    h-index

  4. BK
    Byron K. Henry

    Howard University, United States

    1 publications · 11 citations

    1

    h-index

  5. JR
    John R. Gist

    Virginia Tech, United States

    1 publications · 37 citations

    1

    h-index

1–5 of 26

Institutions

12

  1. Howard University

    Washington, United States

    2 h-index

    2 publications

    22 citations

  2. George Washington University

    Washington, United States

    2 h-index

    3 publications

    445 citations

  3. University of Aberdeen

    Aberdeen, United Kingdom

    1 h-index

    1 publications

    319 citations

  4. National Cheng Kung University

    Tainan City, Taiwan

    1 h-index

    3 publications

    90 citations

  5. Universidad de Burgos

    Burgos, Spain

    1 h-index

    1 publications

    319 citations

  6. University of Iowa

    Iowa City, United States

    1 h-index

    1 publications

    18 citations

  7. Boston College

    Boston, United States

    1 h-index

    1 publications

    166 citations

  8. University of Houston

    Houston, United States

    1 h-index

    1 publications

    113 citations

1–8 of 12

Venues

  1. Transportation

    1 publications · 18 citations

    1

    h-index

  2. 1

    h-index

  3. Public Budgeting &amp Finance

    1 publications · 43 citations

    1

    h-index

  4. The Accounting Review

    1 publications · 166 citations

    1

    h-index

  5. American Journal of Political Science

    AJPS · 1 publications · 37 citations

    1

    h-index

1–5