Date of Award


Degree Name

Doctor of Philosophy


Public Affairs and Administration

First Advisor

Dr. Magdalena Niewiadomska-Bugaj

Second Advisor

Dr. Robert Peters

Third Advisor

Dr. Sheldon Langsam


The study researched the experience of treasurers in 15 Ohio public school districts in implementing Governmental Accounting Board Statement No. 34 in the districts' annual financial reports prior to the required implementation date. Statement No. 34 is intended to make government annual financial reports more useful for and comprehensible to members of three user groups---the financial community, legislative and oversight officials, and citizens. In the study, treasurers of the 15 school districts were interviewed regarding their experience in implementing Statement No. 34, the changes in school operations resulting from implementation, and changes in questions from the three user groups about the school districts' finances that resulted from implementation of Statement No. 34. The study found that improving the school districts' fixed asset records was the greatest hurdle in implementing Statement No. 34, school district operations were affected little by implementation, and that questions from the three user groups about school district finances generally did not change after implementation. The majority of treasurers in the study said that Statement No. 34 was not cost-beneficial because there was little evidence that the changes it required were noticed by the three user groups; it provided few, if any, benefits to the school districts; and it increased the school districts' costs of preparing their annual financial reports at a time when many school districts were cutting staff and programs because of revenue shortfalls.

Access Setting

Dissertation-Open Access