Title

The Fund Balance Conundrum: An Ethical Perspective

Document Type

Article

Publication Date

6-17-2013

Abstract

Researchers have recently taken an interest in the accumulation and use of fund balances by local governments. Nevertheless, there is no consensus on the ideal percentage of savings governments should maintain to deal with unforeseen circumstances, and indeed little is known about the level of savings set aside by local governments. This situation raises questions about ethical and financial management practices of officials. This article discusses budgetary transparency through the lenses of utilitarian and Kantian ethical perspectives and examines three case studies that highlight the financial and political risks associated with the lack of transparency and the misuse of funds.

DOI

10.1177/0095399713490155

Comments

The Fund Balance Conundrum: An Ethical Perspective, LaShonda M. Stewart, R. W. Hildreth and Kwame Badu Antwi-Boasiako, Administration & Society published online 17 June 2013, DOI: 10.1177/0095399713490155,

http://aas.sagepub.com/content/early/2013/06/17/0095399713490155

Share

COinS

Tell us how this article helped you.