PUBLIC SERVICE VALUES AND FINANCIAL REPORTING IN U.S. LOCAL GOVERNMENTS: Reconciling Transparency in External Financial Reporting with Political Expectations

Research output: Chapter in Book/Report/Conference proceedingChapter


The U.S. local government administrators can build trust and financial sustainability through transparency in financial reporting. Using a purposive sample of local governments, the chapter describes how the cities of Portland, Oregon, Redmond, Washington, the Town of Gilbert, Arizona, and Fort Collins, Colorado, can build trust and reconcile the public service core value of transparency in external financial reporting with the expectations of political actors. These local governments show how they translate public service values through transparency in external financial reporting into the financing of initiatives that citizens value. Moreover, financial transparency demonstrates how clear, consistent, and transparent external financial reporting can build trust and financial sustainability.

Original languageEnglish (US)
Title of host publicationEmpowering Public Administrators
Subtitle of host publicationEthics and Public Service Values
PublisherTaylor and Francis
Number of pages8
ISBN (Electronic)9781003836551
ISBN (Print)9781032651828
StatePublished - Jan 1 2024

All Science Journal Classification (ASJC) codes

  • General Social Sciences

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