Tangible Capital Assets Accounting Policy Implementation in Middlesex County

Author

Glenda Ogilvie, Western University

Date of Award

3-1-2010

Degree Type

Major Research Paper

Degree Name

Master of Public Administration

Program

Political Science

Supervisor

Bigelow, Ann

Geographical Areas

Middlesex County

Abstract

This paper examines the implementation aspects of the Public Sector Accounting Board (PSAB) standard for tangible capital assets (TCA) accounting in Middlesex County. A series of interviews with treasurers who work for municipalities in the region were conducted to evaluate the success of the new policy. The findings reveal that in order for local governments to effectively implement the new accounting procedure, having the necessary resources, especially in terms of money and people, is absolutely critical.

Recommended Citation

Ogilvie, Glenda, "Tangible Capital Assets Accounting Policy Implementation in Middlesex County" (2010). MPA Major Research Papers. 79.
https://ir.lib.uwo.ca/lgp-mrps/79