Implementing the Chief Financial Officers Act and the Government Performance and Results Act in the Federal Government

21 Pages Posted: 29 Dec 2003

See all articles by Lawrence R. Jones

Lawrence R. Jones

Naval Postgraduate School - Graduate School of Business & Public Policy

Jerry McCaffery

Government of the United States of America - Graduate School of Business and Public Policy; Naval Postgraduate School - Graduate School of Business & Public Policy

Abstract

The Chief Financial Officers Act of 1990 and the Government Performance and Results Act of 1993, along with other legislation passed by Congress, are stimulating major financial management reform in the federal government. This article evaluates reform implementation against nine criteria developed in previous research on this topic. The criteria are accounting system adequacy, congressional intent, ability of Congress to use financial statement data, executive branch implementation incentives, capability of the Office of Management and Budget, utility of financial statements for decision-making, use of performance measures in budgeting, coordination of federal organizations charged with implementation responsibility, and executive and congressional support for reform.

Suggested Citation

Jones, Lawrence R. and McCaffery, Jerry, Implementing the Chief Financial Officers Act and the Government Performance and Results Act in the Federal Government. Available at SSRN: https://ssrn.com/abstract=465686

Lawrence R. Jones (Contact Author)

Naval Postgraduate School - Graduate School of Business & Public Policy ( email )

1 University Circle
Monterey, CA 93943-5001
United States
831-656-2482 (Phone)

Jerry McCaffery

Government of the United States of America - Graduate School of Business and Public Policy ( email )

555 Dyer Road
Monterey, CA 93943
United States
831-656-2554 (Phone)

Naval Postgraduate School - Graduate School of Business & Public Policy ( email )

1 University Circle
Monterey, CA 93943-5001
United States
831-656-2554 (Phone)

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