Date of Award
Major Research Paper
Master of Public Administration
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.
Ogilvie, Glenda, "Tangible Capital Assets Accounting Policy Implementation in Middlesex County" (2010). MPA Major Research Papers. 79.