Which of the following has contributed most to governments' increased interest in activity-based accounting?
A) GASB standards.
B) Implementation of innovative management approaches (such as TQM and SEA measures)in response to public demand for greater accountability and productivity.
C) Increased demand for high profile management tools to bolster the image of government.
D) The Single Audit Act of 1984 (and 1996 Amendments).

Question

Quizplus · Accepted Answer

The implementation of innovative management approaches, such as Total Quality Management (TQM) and Strategic Enterprise Architecture (SEA) measures, in response to public demand for greater accountability and productivity, has contributed the most to governments' increased interest in activity-based accounting. This approach emphasizes a focus on outcomes and performance measurement, which can be achieved through activity-based accounting. While GASB standards and the Single Audit Act of 1984 have also played a role, they are not as influential as the management approaches mentioned above. The increased demand for high profile management tools to bolster the image of government is also not as significant as the public's demand for greater accountability and productivity.

Which of the Following Has Contributed Most to Governments' Increased