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Keywords: municipal accounting
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (1): 23–39.
Published: 01 March 2015
... ). pensions citizen oversight voter activism local government municipal accounting The current health of state and local government pension plans has raised concerns about governments' increasing financial obligations ( Olsen 2012 ; Russ 2012 ). Despite moves toward defined contribution plans...