Cited by 129Accounting and Organizational ManagementPublic Policy and Administration ResearchAccounting Theory and Financial Reporting

The influence of funding source and legislative requirements on government cost accounting practices

Geiger, Dale R., Ittner, Christopher D.·1996·Accounting, Organizations and Society

Integrity signals

Registry

Crossref · 10.1016/0361-3682(96)00008-6

Cites

Statistics

Recomputing p-values needs the paper’s full text.

Claims the paper makes

We couldn’t retrieve this paper’s full text, so its claims and self-check weren’t run. The registry and citation checks still apply.

Cited by

Sorted by citations

Authors
Geiger, D. R., & Ittner, C. D.
Affiliations
  • California State University System (US)
  • University of Pennsylvania (US)
Venue
Accounting, Organizations and Society
Publisher
Elsevier BV
Published
1996-08
Volume
21
Issue
6
Pages
549-567
ISSN
0361-3682 (ISSN-L)
OpenAlex
W2106046944
Cited by
129
References
0
Citations by year
2026: 1 · 2025: 3 · 2024: 3 · 2023: 6 · 2022: 4 · 2021: 1 · 2020: 9 · 2019: 4 · 2018: 6 · 2017: 9 · 2016: 7 · 2015: 7 · 2014: 7 · 2013: 7 · 2012: 4
FWCI
0.97
Type
journal article
Language
en
Open access
closed
Locations
  • Accounting Organizations and Society (publishedVersion)
  • RePEc: Research Papers in Economics (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
  • Social Sciences › Public Administration › Public Policy and Administration Research
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
Keywords
cost accounting systems, legislative requirements, appropriations, reimbursement, institutional theory, contingency theory, management control, government agencies

About these checks

Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Statistics and arithmetic are recomputed, not judged.

Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.

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