Title
The Fund Balance Conundrum: An Ethical Perspective
Document Type
Article
Publication Date
6-17-2013
Publication Title
Administration and Society
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.
Volume
47
Issue
8
First Page
915
Last Page
942
DOI
10.1177/0095399713490155
ISSN
15523039
Repository Citation
Stewart, LaShonda M.; Hildreth, R. W.; and Antwi-Boasiako, Kwame Badu, "The Fund Balance Conundrum: An Ethical Perspective" (2013). Faculty Publications. 13.
https://scholarworks.sfasu.edu/government/13
Comments
Stewart, LaShonda M., R. W. Hildreth, and Kwame Badu Antwi-Boasiako. “The Fund Balance Conundrum: An Ethical Perspective.” Administration & Society 47, no. 8 (October 2015): 915–42. https://doi.org/10.1177/0095399713490155.