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Spatially Enabled Accounting Systems for Governmental Transparency and Accountability

PublisherNew Jersey Institute of Technology
Format237.5KB PDFDate added05 Jul 2005
Topics Financial Management, Database Management, Accounting Applications
Downloads130

In recent times, urban governance in the US has placed emphasis on transparency and accountability. Though the Governmental Accounting Standards Board (GASB) has moved toward establishing accounting requirements to reflect these needs, accountability information is difficult to understand when governmental assets are stored in ArcGIS GeoDatabases with no link to financial data about these assets. This paper gives an overview of the GASB 34 requirements and the ArcGIS system and then reviews ArcGIS spatially enabled GeoDatabase with Great Plains and SQL Server based enterprise GIS-Accounting system. This system not only tracks assets, liabilities, payroll, customers, vendors and purchasing management but it also creates a system adhering to various governing body's accountability requirements.

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