Awards
- Winner of Academy of Accounting Historians Barbara D. Merino Award for Excellence in Accounting History Publication 2013
Overview
New Mexico and Arizona joined the Union in 1912, despite the opposition from some of their residents. The Fiscal Case against Statehood examines the concerns of the people who lost the battle over statehood in the two territories. Moussalli examines their territorial and early state governments' fiscal behavior and reveals that while their fears of steep increases in the cost of government were well-founded, statehood also significantly improved their governments' accountability for their use of the public purse. She concludes that fiscal officials enabled statehood's growth in government by improving the financial reports and processes. Moussalli examines New Mexico's and Arizona's financial reports before and after statehood, and compares them to the state of Nevada's reports as a control. Through detailed, systematic analysis, Moussalli reveals the fiscal costs and accountability gains of statehood for the residents of New Mexico and Arizona.
Full Product Details
Author: Stephanie D. Moussalli
Publisher: Lexington Books
Imprint: Lexington Books
Dimensions:
Width: 16.20cm
, Height: 2.10cm
, Length: 23.80cm
Weight: 0.503kg
ISBN: 9780739166994
ISBN 10: 0739166999
Pages: 224
Publication Date: 15 March 2012
Recommended Age: From 22 from 22
Audience:
Professional and scholarly
,
Professional & Vocational
Format: Hardback
Publisher's Status: Active
Availability: In Print
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Reviews
The Fiscal Case against Statehood is an interdisciplinary delight. Moussalli deftly blends accounting, history, economics, and public administration into a compelling story about the effects of statehood. Scholars interested in better understanding the growth of government or the evolution of accounting standards will benefit from a close read. -- Hall, Joshua This book is both history of accounting as well as accounting for history. Through her meticulous research into interplay between political structure, politics, fiscal management and accounting, Moussalli's work makes an impressive contribution to the sparsely populated branch of scholarship--political accounting. Although accounting is often depicted as an afterthought to structure of business and political organizations, Moussalli's work tells the story of their co-evolution. Students of accounting, organizations, politics, and history will find it a rewarding reading and source of rich examples. A hundred years after creation of the states of New Mexico and Arizona out of territories, this highly readable book could inform the on-going political debate in India on breaking up large states of the union into smaller ones. -- Sunder, Shyam
The Fiscal Case against Statehood is an interdisciplinary delight. Moussalli deftly blends accounting, history, economics, and public administration into a compelling story about the effects of statehood. Scholars interested in better understanding the growth of government or the evolution of accounting standards will benefit from a close read. -- Joshua Hall, Beloit College This book is both history of accounting as well as accounting for history. Through her meticulous research into interplay between political structure, politics, fiscal management and accounting, Moussalli's work makes an impressive contribution to the sparsely populated branch of scholarship-political accounting. Although accounting is often depicted as an afterthought to structure of business and political organizations, Moussalli's work tells the story of their co-evolution. Students of accounting, organizations, politics, and history will find it a rewarding reading and source of rich examples. A hundred years after creation of the states of New Mexico and Arizona out of territories, this highly readable book could inform the on-going political debate in India on breaking up large states of the union into smaller ones. -- Shyam Sunder, Yale University Stephanie D. Moussalli's study of spending changes that occurred when the territories of New Mexico and Arizona became states in 1912 tests the Leviathan model that predicts that with more independence under statehood their governments would increase their taxing and spending... Moussalli documents how Arizona and New Mexico after statehood increased their spending over and above what they lost in federal finding... Interesting sidelights in Moussalli's study include how government funds were lost through bank failures, such as occurred during the depression of 1920-21. Southwestern Historical Quarterly
Author Information
Stephanie D. Moussalli is assistant professor of accounting at Rhodes College.
