MPA Major Research Papers

Date of Award


Degree Type

Major Research Paper

Degree Name

Master of Public Administration


Political Science


Bigelow, Ann

Geographical Areas

Middlesex County


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.